『英语翻译』（部分）国际商务英语论文 [用翻译工具不给分]MNC decentralization has been studied extensively in the 1980s and early 1990s (Bartlett & Ghoshal, 1989; Gates &Egelhoff, 1986; Nohria & Ghoshal, 1994). Since that time

『英语翻译』（部分）国际商务英语论文 [用翻译工具不给分]MNC decentralization has been studied extensively in the 1980s and early 1990s (Bartlett & Ghoshal, 1989; Gates &Egelhoff, 1986; Nohria & Ghoshal, 1994). Since that time
『英语翻译』（部分）国际商务英语论文 [用翻译工具不给分]
MNC decentralization has been studied extensively in the 1980s and early 1990s (Bartlett & Ghoshal, 1989; Gates &
Egelhoff, 1986; Nohria & Ghoshal, 1994). Since that time, however, new challenges and opportunities in the global business
environment have emerged. In many countries the entrepreneurial economy has replaced the managed economy, and new
locations have emerged from which MNCs may source knowledge-based factors of production (Audretsch & Thurik, 2001).
MNCs may now take advantage of global sourcing for innovation as well as cost-savings, developing and exploiting knowledge in countries such as India and China (Farrell, 2005; Levy, 2005). Changes in political regimes, regional integration,
the forces of globalization and powerful developments in information and communication technologies (Archibugi &
Iammarino, 2002) have also contributed to a need to reassess how MNCs organize and control themselves. Recent scholars
have therefore, quite rightly, brought attention to decentralization and autonomy within MNCs as an important avenue of
ongoing academic research (Paterson & Brock, 2002; Young & Tavares, 2004).
We propose and test a new model of MNC decentralization, one based on management control theory applied in an
international context. We focus specifically on decentralization as a dependent variable, and argue that aspects of the
internal corporate culture and the external national culture must both be taken into consideration when analyzing MNC
decentralization. Corporate culture matters to organization decision making because it represents the system of ideals and
beliefs in the organization; it is the ‘‘normative glue’’ that holds the organization together (Smircich, 1983, p. 344). National
culture is also extremely relevant as managers’ interpretation and responses to strategic issues differ according to their
cultural characteristics (Schneider & de Meyer, 1991). There is little prior research that takes corporate and national culture
into joint consideration when analyzing determinants of MNC decentralization (Young & Tavares, 2004).
We address this gap by focusing specifically on corporate innovativeness and shared values as indicators of corporate
culture. In terms of national culture, we consider Hofstede’s (1980, 1997) dimensions of national culture from both home and
host country perspectives, as well as the overall cultural distance between home and host country (Kogut & Singh, 1988).
Importantly, we use a research design where there is variation in both home and host country. This is a new approach that
contributes to the MNC decentralization literature by testing the importance of both internal and external factors in the
allocation of decision rights within modern day MNCs.

『英语翻译』（部分）国际商务英语论文 [用翻译工具不给分]MNC decentralization has been studied extensively in the 1980s and early 1990s (Bartlett & Ghoshal, 1989; Gates &Egelhoff, 1986; Nohria & Ghoshal, 1994). Since that time
在20世纪80年代和90年代初跨国公司的权力下放已经进行了广泛的研究（巴特利特＆戈沙尔,1989年;盖茨＆
Egelhoff,1986; Nohria & Ghoshal,1994).姆艾格豪夫,1986年;诺利亚＆戈沙尔,1994年） .Since that time,however,new challenges and opportunities in the global business自那时起,然而,新的挑战和机遇在全球商业
environment have emerged.环境已经出现.In many countries the entrepreneurial economy has replaced the managed economy,and new在许多国家的创业经济已经取代了经济管理,新的
locations have emerged from which MNCs may source knowledge-based factors of production (Audretsch & Thurik,2001).地点已经出现由跨国公司可能来源以知识为基础的生产要素（ Audretsch ＆ Thurik ,2001年） .
MNCs may now take advantage of global sourcing for innovation as well as cost-savings,developing and exploiting knowledge in countries such as India and China (Farrell,2005; Levy,2005).跨国公司现在可以充分利用全球采购的创新以及节约成本,开发和利用知识的国家,如印度和中国（法雷尔,2005年;列维,2005年） .Changes in political regimes,regional integration,政治制度的变化,区域一体化,
the forces of globalization and powerful developments in information and communication technologies (Archibugi &全球化的力量和强大的发展信息和通信技术（卡阿尔奇布基＆
Iammarino,2002) have also contributed to a need to reassess how MNCs organize and control themselves.Iammarino ,2002年）也有助于需要重新评估如何跨国公司组织和控制自己.Recent scholars最近学者
have therefore,quite rightly,brought attention to decentralization and autonomy within MNCs as an important avenue of因此,非常正确,提请注意的权力下放和自治跨国公司作为一个重要途径
ongoing academic research (Paterson & Brock,2002; Young & Tavares,2004).正在进行的学术研究（百＆布罗克,2002年;扬塔瓦雷斯,2004年） .
We propose and test a new model of MNC decentralization,one based on management control theory applied in an我们提出并试验新模式的跨国公司权力下放,基于管理控制理论应用于1
international context.国际背景.We focus specifically on decentralization as a dependent variable,and argue that aspects of the我们专注于权力下放作为因变量,并认为问题
internal corporate culture and the external national culture must both be taken into consideration when analyzing MNC内部的企业文化和外部民族文化都必须考虑到在分析跨国公司
decentralization.权力下放.Corporate culture matters to organization decision making because it represents the system of ideals and企业文化组织事项的决策,因为它代表了系统的理想和
beliefs in the organization; it is the ''normative glue'' that holds the organization together (Smircich,1983,p.344).信仰的组织,这是规范胶水'' ''持有共同组织（ Smircich ,1983年,第344页） .National全国
culture is also extremely relevant as managers' interpretation and responses to strategic issues differ according to their文化也是极为相关的管理人员的解释和战略问题的答复根据其不同
cultural characteristics (Schneider & de Meyer,1991).文化特色（施耐德与德•梅耶尔,1991年） .There is little prior research that takes corporate and national culture很少有事先研究,考虑企业和民族文化
into joint consideration when analyzing determinants of MNC decentralization (Young & Tavares,2004).到联合审议的决定因素时,分析跨国公司的权力下放（杨和塔瓦雷斯,2004年） .
We address this gap by focusing specifically on corporate innovativeness and shared values as indicators of corporate我们解决这个差距特别注重企业的创新精神和共同的价值观作为指标的企业
culture.文化.In terms of national culture,we consider Hofstede's (1980,1997) dimensions of national culture from both home and在国家的文化,我们认为霍夫斯泰德的（ 1980年,1997年）方面的国家文化家庭和
host country perspectives,as well as the overall cultural distance between home and host country (Kogut & Singh,1988).东道国的角度,以及整体文化之间的距离母国和东道国（科格特与辛格,1988年） .
Importantly,we use a research design where there is variation in both home and host country.重要的是,我们使用的研究设计有变化母国和东道国.This is a new approach that这是一个新的办法,
contributes to the MNC decentralization literature by testing the importance of both internal and external factors in the有助于跨国公司下放文学通过测试的重要性,内部和外部因素的
allocation of decision rights within modern day MNCs.分配决策的权利现代跨国公司.