다국적기업 사회적 책임활동(CSR)의 통합 피라미드 모델에 관한 연구

이양복 한국전문경영인학회 2016 專門經營人硏究 Vol.19 No.1

The objectives of this study is to review previous research about MNE social responsibility activities and suggest integrated corporate social responsibility model of MNE. The concepts and domains of MNE CSR have evolved from Carroll’s global CSR pyramid into Porter’s strategic CSR and CSV(creating shared value). First, based on the classical CSR pyramid model, Carroll defined MNE global CSR pyramid into economic, legal, ethical and philanthropic responsibility. This concept provides fundamental framework of corporate social responsibility. Second, Luo classified MNE CSR activities as ethical codes, organization credibility, philanthropic contribution and resource accommodation. Third, Porter and Kramer also conceptualize responsive and strategic CSR, emphasizing on business linked activities for competitiveness as well as CSV focusing social innovation, investment and community involvement. This study suggests ‘Integrated pyramid model’ of MNE CSR, combined key attributes of Carroll, Luo, and Porter & Kramer. The structure of integrated pyramid model is based on Carroll pyramid concept and the components are consisted of 5 domains that are added social innovation and investment on Luo 4 types classification. This integrated pyramid model is embedded evolving CSR 2.0 and emphasizes the importance of social investment both to solve social issues and to find new business opportunities. This study provides some strategic CSR cases linked to business and social investment.

Betwixt and Between: Organizational Identification of Local Managers at MNE Subsidiaries

Khan-Pyo Lee,Jun-Young Bae,Jang-Ho Choi 한국전략경영학회 2014 한국전략경영학회 학술대회발표논문집 Vol.2014 No.4

This study proposes perceived relative deprivation and cultural identity crises, including cultural identity conflict and confusion, as important sources of psychological tensions that negatively affect local managers’ identification with MNE subsidiaries. In addition, this study identifies important antecedents of local managers’ organizational identification (OI) at the levels of country, organization and individual. Findings from the analyses of 538 Korean managers working at 14 domestic firms and 51 MNE subsidiaries at Korea are as follows: First, the level of OI of local managers at subsidiaries is indeed lower compared to that of managers working at domestic firms. Second, we found that development level of MNE’s country of origin relates positively with, and that parent-host country cultural distance relates negatively with local managers’ OI. Third, we found that corporate social responsibility promotes local managers’ OI, the more strongly when the MNE originates from more advanced countries; organizational adaptation is positively related with local managers’ OI only when the cultural distance is large. Finally, at the individual-level, we found that social interaction with foreign managers fosters local managers’ OI, the more strongly when the HQ orientation toward the subsidiary is less ethnocentric.

디지털세 국제 합의가 국내 산업에 미치는 영향에 대한 탐색적 연구

이진휘,김태열 아이씨티플랫폼학회 2021 JOURNAL OF PLATFORM TECHNOLOGY Vol.9 No.4

최근 구글 세라고 지칭되는 디지털 세가 OECD 제31차 총회(2021. 10. 08)에서 136개국의 전폭적인 지지로 최종 합의되어 2023년부터 시행될 예정이다. 본 연구의 목적은 OECD가 글로벌 MNE를 대상으로 마련한 디지털 세에 대하여 분석하고 국내 산업에 미치는 파급 효과와 우리나라의 대응 방안을 제시하는 것이다. 첫 번째 연구로 디지털 세에 대한 국제합의 내용을 분석한 결과, 글로벌 MNE가 해외 국가에 사업장을 설치하지 않더라도 매출과 이익이 발생하면 초과이익금의 25%를 세금으로 부담하고(필라1), 모든 국가에서 사업을 수행하면 최소 15%의 세금을 부담하는 것이다(필라 2). 이것은 세계 각 국가가 글로벌 MNE가 향후 자국 시장을 쉽게 잠식할 것을 예상하여 자국 기업을 보호하는 최소한의 대응책을 마련하기 위한 것으로 판단된다. 두 번째 연구는 글로벌 MNE는 왜 그렇게 강력 한가? 에 대한 이유를 찾기 위해서 구글과 B2B SaaS 기업을 중심으로 동향을 분석하였다. 분석 결과, 글로벌 MNE는 디지털플랫폼 파트너십 생태계를 구축하여 해외 국가에 쉽게 진입하고 신속히 확장해 나가는 것을 발견하였다. 결론에서 우리의 대응 방안으로 산업육성 정책을 창업 기업, 산업 그리고 국가 수준으로 각각 구분하여 제시하였다.

국제경영전략에서 비교국가의 국제 HRM 프렉티스의 수렴과 발산

장석인 한독사회과학회 2005 한독사회과학논총 Vol.15 No.2

본 연구는 세계화와 글로벌화가 다국적기업의 HRM/IR 기능에 미치는 영향에 관한 연구이다. 미국의 노사관계 프렉티스의 확산이나 새로운 생산 콘셉트 문제 등 최근 국제경영 비교연구에서 산업사회의 HRM/IR 프렉티스의 수렵 및 발산에 관한 논의가 고조되고 있다. 어떤 요소가 프렉티스의 확산을 촉진하고 저해하는가? 왜 이런 프로세스가 일어나고 있는가? 본 연구는 가령 자원의 점유와 교환, 경제주체의 형식적인 권한 행사, 기업문화를 통한 이해관계의 구조화 등 산업사회의 조직의 힘에 관한 분석이다. 이것은 비교국가의 구체적 이전 메커니즘을 설명함으로써 다국적기업의 기능적 힘을 논의하고 있다. 조직의 방법과 이론이 문화적 한계에 속하는가 아니면 여기에서 벗어나는가? 미국의 프렉티스를 다른 나라로 전이 될 수 있는가? 가장 선공적인 국가의 경영 프렉티스와 관련해서 다국적기업이 수렴의 힘으로서 행동하고 있는가? 이런 문제는 비교 국가의 조직연구에서 이론적 명로함의 필요성을 강조하고 있다. 미국경제 헤게모니의 쇠퇴와 독일 다국적기업의 급부상에 힘입어 비교 국가의 학습과 확산에 관한 새로운 논제에서 국제 HRM 프렉티스의 수렴과 발산의 성향을 재조명하고자 한다. This article examines the impact of internationalization and globalization on the role of the HRM/IR function in multinational enterprise (MNE). Recent comparative studies of international management, debates on the diffusion of American working practices, and problem around “new production concepts” have highlighted the competing pressures of convergence and divergence in industrial societies. What factors promote or retard the process of diffusion? How does this process occur? This article illustrates aspects of organizational power such as the possession and exchange of resources, the exercise of formal authority and the structuring of interests through corporate culture. It examines the functioning of MNE power structures by illustrating one concrete mechanism of cross-national transmission. Are organizational methods and theories culture- bound or culture free? Can supposedly American practices transfer to other societies? How far do MNEs act as forces for convergence around the practices of the most successful national business regimes? These questions highlight the need for theoretical clarity in cross-national organizational research. They also suggest that tensions between divergence and convergence are reinvented and repeated in the new discourse of cross-national learning and diffusion largely inspired by the decline of American economic hegemony and the spectacular growth of German MNE.

디지털 시대에 적합한 다국적 인터넷기업 과세 방안

고창열,정훈,여영준 한국전문경영인학회 2019 專門經營人硏究 Vol.22 No.3

Modern economy is a digital economy. Tax evasion by multinational Enterprise(MNE) has become a global issue. The purpose of this study is to suggest a rational transfer pricing method for solving the tax avoidance problem incurred by MNE. The first suggestion is that MNE should be obliged to submit relevant data to tax authorities. Second, a new transfer pricing method should be considered. Because the unique aspect of IoT is that the values of data increase as data are accumulated. In order to reflect the rapidly changing environment, big data analysis should be combined when setting transfer prices.

기업의 해외시장 진출동기와 전략유형에 대한 탐색적 연구 : 멕시코 진출 한국기업을 대상으로

김순성,김주희 한국국제경영관리학회 2020 국제경영리뷰 Vol.24 No.2

본 연구는 멕시코에 진출한 한국기업을 대상으로 진출동기와 현지 사업의 전략유형 및 특성에 대하여 조사하였다. 조사결과 진출 동기 중 ‘동반진출여부’와 ‘저렴한 인건비’가 멕시코 진출 시 투자액 결정에 유의한 영향을 준 반면, 최근 5년의 투자액에 대하여는 ‘동반진출여부’와 ‘저렴한 인건비’ 외에 ‘신기술’이 양(+)의 유의한 요인으로 나타났다. 그리고 현지에서의 R&D 관련 활동 등 기술역 량의 특성이 관찰되고 있다. 그러므로 진출동기의 투자액에 대한 관계와 진출 기업의 전략적 역량(기술역량, 경영관리역량, 시장연결 역량) 특성을 고려할 때, 진출 초기에는 자원추구와 시장추구 동기 하에 전략유형이 비용절감, 고객네트워크에 강조를 둔 ‘분석형 (analyzer)’으로 나타나고, 진출 후에는 전략적 자산추구 동기가 반영되어 비용절감, 고객네트워크 외에 기술에 대한 탐색과 관련 역 량 특성도 나타나고 있어 ‘선도형’과 ‘방어형’의 특성을 모두 추구하는 ‘분석형’의 양상이 관찰되었다. 그리고 이는 이전 연구에서 해 외진출과 관련되어 논의되어 온 신흥국 다국적기업(MNE)의 전략 추구와 실행의 양면성(the ambidexterity)에 대한 가능성을 보여주고 있다. This study examines Korean firms’ entry motives and strategic type when operating in Mexican market. The results show that ‘following customer’ and ‘low labor cost’ are significant factor affecting the level of investment in the initial period of entry. On the other hand, ‘new technology’ is a significant factor with a positive sign in addition to ‘following customer’ and ‘low labor cost’ affecting the investment level during the recent 5 year period. As a part of technology capabilities, R&D related activities by the sample firms in the local market are observed. Considering the motives of entry into Mexican market and its relationship to the investment level along with strategic capabilities such as ‘technology capabilities,’ ‘management capability,’ and ‘market-linking capabilities,’ the characteristics belonging to an analyser as a strategic type are observed among the firms. The characteristics of analyser focusing on the cost reduction and the customer networks are found among the sample firms during the initial period of investment. Those can be also regarded as the traits of defender with a motive of resource seeking and market seeking in entering Mexico. Meanwhile, the characteristics of analyser are reinforced in a way of sharing with both traits of ‘prospector’ and ‘defender’ with a motive of strategic asset seeking when considering the relationship to the investment level during the recent five years. Drawn on the characteristics of analyser pursuing both as prospector and defender, the ambidexterity of MNEs from emerging economies in the international expansion which has been argued in previous literatures can be suggested as one of potential interpretations on the results of the study.

Cross-national Divergence and Convergence in international Business Strategy

Sug-In Chang 한독사회과학회 2005 한독사회과학논총 Vol.15 No.2

본 연구는 세계화와 글로벌화가 다국적기업의 HRM/IR 기능에 미치는 영향에 관한 연구이다. 미국의 노사관계 프렉티스의 확산이나 새로운 생산 콘셉트 문제 등 최근 국제경영 비교연구에서 산업사회의 HRM/IR 프렉티스의 수렵 및 발산에 관한 논의가 고조되고 있다. 어떤 요소가 프렉티스의 확산을 촉진하고 저해하는가? 왜 이런 프로세스가 일어나고 있는가? 본 연구는 가령 자원의 점유와 교환, 경제주체의 형식적인 권한 행사, 기업문화를 통한 이해관계의 구조화 등 산업사회의 조직의 힘에 관한 분석이다. 이것은 비교국가의 구체적 이전 메커니즘을 설명함으로써 다국적기업의 기능적 힘을 논의하고 있다. 조직의 방법과 이론이 문화적 한계에 속하는가 아니면 여기에서 벗어나는가? 미국의 프렉티스를 다른 나라로 전이 될 수 있는가? 가장 선공적인 국가의 경영 프렉티스와 관련해서 다국적기업이 수렴의 힘으로서 행동하고 있는가? 이런 문제는 비교 국가의 조직연구에서 이론적 명로함의 필요성을 강조하고 있다. 미국경제 헤게모니의 쇠퇴와 독일 다국적기업의 급부상에 힘입어 비교 국가의 학습과 확산에 관한 새로운 논제에서 국제 HRM 프렉티스의 수렴과 발산의 성향을 재조명하고자 한다. This article examines the impact of internationalization and globalization on the role of the HRM/IR function in multinational enterprise (MNE). Recent comparative studies of international management, debates on the diffusion of American working practices, and problem around “new production concepts” have highlighted the competing pressures of convergence and divergence in industrial societies. What factors promote or retard the process of diffusion? How does this process occur? This article illustrates aspects of organizational power such as the possession and exchange of resources, the exercise of formal authority and the structuring of interests through corporate culture. It examines the functioning of MNE power structures by illustrating one concrete mechanism of cross-national transmission. Are organizational methods and theories culture- bound or culture free? Can supposedly American practices transfer to other societies? How far do MNEs act as forces for convergence around the practices of the most successful national business regimes? These questions highlight the need for theoretical clarity in cross-national organizational research. They also suggest that tensions between divergence and convergence are reinvented and repeated in the new discourse of cross-national learning and diffusion largely inspired by the decline of American economic hegemony and the spectacular growth of German MNE.

프랑스 아코르(Accor) 호텔그룹의 현지화에 관한 탐색적 연구 -한국의 호텔서비스시장을 중심으로-

김장훈 ( Jang Hoon Kim ),김병순 ( Byung Soon Kim ) 아시아.유럽미래학회 2014 유라시아연구 Vol.11 No.1

Recently hospitality service or hospitality industry has been emerging as a major business in global market. However, As for Korea, there is room for to define business model and to realize the potential of hospitality industry. In general, hospitality industry ―accommodation, food and beverage, leisure tourism and healing―is recognized to provide tangible and intangible service via customer contact point. Among other service sectors hospitality service is closely relevant to economic growth and development of a country. As for Korea, competitive advantage in hospitality industry will play a major role to advance developed country. Meanwhile, hotel business are faced to business opportunity, given that foreign tourists have been growing since 2010 owing to Hanryu fever, or Korean cultural boom in asia. In the end, global competitiveness depends on how to realize business opportunities in hospitality industry. Therefore, it is high time to build competitive advantage in the industry and nurture service multinationals viable in global and local markets. ‘Big question’ in international business is concerned in foreign direct investment, internationalization of a firm and MNE’s strategy. In this vein, extant research has been focused on manufacturing multinationals especially in emerging markets. As widely known, emerging country is a fast follower, which is to seek economic growth rapidly after advanced countries in the Western. For example, the country was recognized as BRICs(Brazil, Russian, India and China) and Post-BRICs like Eastern Europe, Turkey, Mexico, Vietnam and Indonesia, etc. However, there is little study on service multinationals in hospitality industry like hotel service. Against this backdrop, we are to try to explain the localization of service multinationals in emerging market with heterogeneity. That is, this study analyzed how to respond micro institutions in hotel service market, and how to tailor its strategy to the local market in Korea. According to the case analysis, Primarily, headquarter tried to take initiative with global standard ―brand power, global network, standardized service, global operation system―to respond global integration by industry globalization potential. Second, Accor-Ambassador Korea(hereafter, AAK) tailored multi-brands strategy to customer needs & wants in the local market. For example, AAK simultaneously introduces Accor hotels brands, e.g. Sofitel, Pullman, Novotel, Mercure, and Ibis, to the Korean market with the help of headquarter. Third, as for entry mode, AAK incrementally enhances localization in accordance with sequential entry like franchising, management contract, partnership, and joint venture. In other words, Accor tried to gain access to local service knowledge from the Korean counterpart Ambassador hotel while both have long-term relationship. Fourth, AAK proposed clear-cut brand positioning with the help of market research, considering heterogeneous customer needs and wants. Last and the least, under the guideline of Accor Foundation, AAK has carried on social responsibility to build local friendly brand image. Until now, AAK has conducted on successful localization to deal with both industry globalization potential and local market heterogeneity, combining headquarter initiative and local market knowledge. In conclusion, multinationals in emerging market with high volatility are inclined to be heterogeneous situation of product/service market. In other words, this study suggests that MNEs pay attention to the change of micro institutions, e.g. consumption, customer, dominant local player, local competition, which give rise to heterogeneity of product/service market. That is, MNE has to enhance localization to the point of institutional isomorphism to respond micro institutions. From the results, implication and future research are elaborated as follows. First of all, as for Korean service multinationals, foreign market entry is required to gain stronghold in domestic market in terms of strategic implication. Next, as policy implication, government-initiated incentive and program is indispensible to build competitive advantage in hospitality industry. Therefore, it suggests that both accelerated internationalization of Korean service multinationals and systematic policy planning are required to advance developed economies, enhancing competitiveness of hospitality industry. Whereas, we tried to elicit analysis results from Accor-Ambassador Korea only. In other words, this study has limitation of lower possibility of generalization due to single case study. Follow-up research is required to elaborate successful localization of service multinationals from multiple cases.

해외 자회사와 현지 기업의 혁신 효율성: 전유성과 외부 R&D 협력의 조절효과

이종선,박상문,강신형 충남대학교 경영경제연구소 2022 경영경제연구 Vol.44 No.2

Continuous innovation competency is essential for sustained competitive advantage to effectively cope with fierce competition in the business environment. Researchers have focused on innovation competency as one of significant factors that affect performance gap between MNE foreign subsidiaries and domestic firms. This study examines the differences in the innovation efficiency of domestic firms and subsidiaries of foreign multinational enterprises (MNEs). In order to calculate innovation efficiency of the firm, this study uses the frontier methodology, which measures the relative efficiency of firms in transforming resources to innovative achievements. This study uses Data Envelopment Analysis (DEA) approach, which is one of the prevalently used frontier approaches. There are conflicting arguments as to the relationship between subsidiaries of foreign multinational enterprises and innovation. This study applies the coarsened exact matching (CEM) method, which is one of the matching methods, to elaborate on whether MNE foreign subsidiaries achieve better innovation efficiency than domestic firms. This study also examines moderating effects of appropriability and R&D cooperation on the gap of innovation efficiency of MNE foreign subsidiaries and domestic firms. Drawing from the Korean Innovation Survey (KIS) conducted in 2020 by the Science and Technology Policy Institute (STEPI), the results suggests that foreign subsidiaries showes higher innovation efficiency than domestic firms, and this difference is found to increase in industries with high appropriability and to decrease when external R&D cooperation is vigorous 글로벌 차원의 무한 경쟁 상황 하에 혁신을 통해 지속가능한 경쟁 우위를 확보하는 것은기업의 생존을 위한 필수적인 요소로 자리잡아가고 있다. 본 연구에서는 해외 자회사와 현지기업의 성과 차이에 영향을 미치는 주요한 요소로 여겨져 온 혁신에 주목하고자 한다. 본 연구에서는 해외 자회사가 현지 기업과 비교하여 동일한 투입물 대비 더 효율적인 혁신을 달성해내는지 ‘혁신 효율성’의 개념을 사용하여 살펴보았다. 이를 위하여 효율성 분석에 널리사용되고 있는 효율성 추정 방법인 자료 포락 분석(Data Envelopment Analysis, DEA)을사용하였다. 해외 자회사의 혁신 역량과 관련하여 기존의 연구들은 상반된 입장을 보이고 있기에 본 연구에서는 보다 정교한 매칭 방법 중 하나인 CEM(Coarsened Exact Matching) 방식을 사용하여 분석을 실시하였다. 또한 해외 자회사와 현지 기업의 혁신 효율성 차이에영향을 미치는 조절변수로 전유성과 외부 R&D 협력을 살펴보았다. 2020년도 한국기업혁신조사의 데이터를 분석한 결과, 해외 자회사가 현지 기업에 비하여 더 높은 혁신 효율성을 보이는 것으로 나타났다. 또한, 해외 자회사와 현지 기업 간 혁신 효율성의 차이는 전유성이높은 산업에서 증가하고 외부 R&D 협력이 활발한 경우 감소하는 것으로 나타났다. 이러한결과를 통해 해외 자회사와 현지 기업의 혁신 활동에 대한 이론적 및 실무적 시사점을 얻을수 있다.

The Impact of Cultural Variables on Entry Mode Decisions and Firm Performance: Social experiment of Senior Executives' Political and Socio-Economic Perceptions within South Korea

류정헌,이근재 한국로고스경영학회 2023 로고스경영연구 Vol.21 No.1

Firms must guarantee that their operations can adapt to changing demands while continuing to function at a high level of efficiency over the long term. Since the advent of globalisation, businesses have sought to extend their operations outside their home market. There are various reasons for this, including but not limited to the fact that internationalisation enabled enterprises to build brand awareness, access to larger customer base, and ultimately leading to host firm and nation's economic development. However, there appear to be several factors to consider when businesses desire to expand its administration abroad, which may at certain occasion jeopardise their management's smooth sail. Thus, this research study investigates and analyses in detail, how cultural variables, especially political and socio-economic scopes of view, may impact multinational firms' choice of entry modes and, ultimately, their visual growth of performance could alter. The investigation revealed an intriguing association between growth of MNE (Multi National Enterpirse) performance with political stability and political freedom. Especially, political freedom had a negative relationship with MNE performance growth, implying that the more politically free the MNE, the less likely it was to exhibit performance growth, whereas political stability showed a strong positive relationship. In conclusion part, critical thoughts regarding this study's limitations, as well as potential recommendations on how academics might enhance future entry mode study is reviewed