다국적 기업의 해외자회사에 대한 통제 메커니즘이 자회사 조직의 분권화 수준에 미치는 영향 = The impact of headquarter control mechanisms on the level of subsidiary decentralization within multinational corporations

국문 초록 (Abstract)

본 연구는 모기업의 해외 자회사에 대한 경영 통제(management control) 방식이 해외 자회사의 분권화 (decentralization) 수준에 미치는 영향을 탐색하였다. 이를 위해 2013년 현재 해외에 진출하여 경영활동을 수행하고 있는 국내 다국적기업의 해외 자회사 143개를 대상으로 조직의 분권화 수준을 종속변수로 하여 실증 분석을 수행한 결과, 본사가 해외 자회사에 대해 비전의 공유와 같은 집단적 유대관계 형성을 통한 사회화 (socialization)에 기반한 통제 수준을 높일수록 해외 자회사의 분권화 수준은 높아지는 것으로 나타났다. 한편, 본 연구의 이론적 예측과는 달리, 본사가 해외 자회사의 부문별 경영 활동에 대해 직접적으로 관여하는 공식화 (formalization)에 기반한 통제 수준을 높일 경우에도 분권화 수준이 높아질 가능성을 시사하는 결과가 도출되었다. 이러한 연구 결과는 해외 자회사의 역량 창출자로서의 역할이 중요해지는 최근 글로벌 경쟁에 있어 한국 다국적 기업의 해외 자회사 운영 설계에 있어 의미 있는 시사점을 제공한다.

다국어 초록 (Multilingual Abstract)

This paper explores the impact of headquarter control mechanisms on the degree of subsidiary decentralization within multinational corporations. We collected data on 143 Korea-based multinational corporations that have foreign subsidiaries at the end of 2013, and analyzed the impact of headquarter control mechanisms on the level of subsidiary decentralization by using multiple regression analysis. The results indicate that headquarter control by socialization (vision sharing) significantly increases the degree of subsidiary decentralization. However, contrary to the theoretical expectations of the study, the results provide some evidence for the positive influence of headquarter control by formalization (control via rules and procedures in the process of marketing and human resource management) on the degree of subsidiary decentralization. Considering the recent growing emphasis on the subsidiary`s role as a competence creator, this study provides meaningful implications for Korean multinational companies in designing headquarters-subsidiary control mechanisms.

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