本研究主要探討國際企業對海外子公司策略控制的跨文化決定因素。經由 對台灣在美國10 家子公司的實地訪查結果，研究發現如下: 1.國際企業對海外子公司的價值鏈活動需先確認其價值與能力，並比較母國與地主國在該活動上的文化優勢。 2.就跨文化觀點而言，國際企業對子公司的價值活動，會以「文化持制」回應 「高整合與高調適」需求;並以「價格控制」回應「低整合與高調適」需求; 且以「層級控制」回應「高整合與低調適」需求，尤其是低附加價值活動。

It is expected that Taiwanese foreign direct investment toward the USA will continue growing due to its market attraction. This study investigated 10 Taiwanese top high-tech manufacturing companies operating in the USA in an attempt to provide a cross-cultural framework of strategic control. Our findings are as follows: 1.In order to perform subsidiary's value-added activities, multinationals need to identify the value and capabilities need for this activity; at the same time, subsidiaries also need to compare the cultural advantage of home country in terms of these activities. 2.From the perspective of cross-cultural influence, cultural control is designed to respond to high integration and high adaptation; price control is executed in the case of low integration and high cultural adaptation; while hierarchical control is used to respond to high integration and low adaptation, simultaneously in the case of low value of subsidiary's activities.

It is expected that Taiwanese FDI toward the USA will continue growing due to its market attraction. This study investigated Taiwanese companies operating in the USA and from this study we are able to provide a cross-cultural framework of strategic international human resource control. Our findings also offer insights to the USA subsidiaries of MNCs contemplating investing in the USA markets. In order to perform subsidiary’s value-added activities, MNCs need to identify the value and capabilities need for this activity. At the same time, subsidiaries also need to compare the cultural advantage of home country in terms of these activities. In general, general management leadership and adaptive R&D require higher capabilities of subsidiary and have higher home advantage which directed to both high integration and adaptation. Alternatively, marketing and leading R&D require high capabilities of subsidiary and have low comparative advantages of home which will direct to low integration and high adaptation.