這篇論文在討論法國主管在台灣分公司，台灣文化對公司文化的影響及複雜性和如何去應變。這篇研究指出兩個文化中相對的價值與慣例，也提供法國主管一些可能預防和改善文化影響的方法。

根據深入訪問十二位在台灣分公司法國總裁，及問卷填寫，這篇研究分析了解受訪者用怎樣的技巧來管理和經符合總公司要求 , 並且也被當地受雇者認同的公司文化。

由這篇研究可以看出任何國家的文化都會強烈反映在國際分公司的文化上，這些差異也產生挑戰和利益。法國執行長要整合和受益於台灣文化，最適當的方法就是完全的了解台灣文化，要達到平衡和公司最佳執行表現，需要兩個文化間的文化適應和互相學習。

This dissertation examined the complexity for French managers working for French subsidiaries located in Taiwan to deal with Taiwanese culture, as an influential factor for their corporate cultures. The research identifies competing values and practices between the two cultures and provides French managers with possible interventions and improvements to minimise host country’s cultural effects. 

Based on in-depth interviews with twelve French CEOs operating in Taiwan and a questionnaire, the study analyses with qualitative perspective interviewees’ techniques to control and shape the corporate culture required by the headquarters and the one desired by local employees. 

The study reveals that each country’s national culture is strongly reflected in any foreign companies’ corporate cultures and differences raise challenges and benefits. The most suitable approach for French CEOs is to acquire a complete understanding of the Taiwanese culture in order to integrate the benefits of Taiwanese culture. Acculturation and mutual learning between the two cultures are the way to reach equilibrium and optimum performance in the subsidiary.

ACKNOWLEDGEMENTS
ABSTRACT
LIST OF TABLES AND FIGURES


CHAPTER 1     INTRODUCTION ......................................................................................................1
1.	 BACKGROUNDS ............................................................................................................................2
2.	 PURPOSE OF THE THESIS ..........................................................................................................3
3.	 SCOPE AND LIMITATIONS ........................................................................................................4
4.	 DEFINITIONS ..................................................................................................................................6
5.	 STRUCTURE OF THE THESIS ....................................................................................................8
CHAPTER 2     LITERATURE REVIEW........................................................................................10
1.	DIMENSIONS OF CULTURE IN INTERNATIONAL BUSINESS ......................................11
1.1. Core Concept of Culture ..........................................................................................................11
1.2. Levels of Culture ......................................................................................................................13
1.3. National Culture and the Importance of National Identity ..................................................14
1.4. Defining Corporate Culture and its Variables ......................................................................15
1.5. The Effects of National Culture on Corporate Culture .......................................................16
1.5.1. The Pyramid of People ..................................................................................................17
1.5.2. The Well-Oiled Machine ..............................................................................................17
1.5.3. The Village Market ........................................................................................................17
1.5.4. The Family ......................................................................................................................18
2.	CORPORATE CULTURE CHANGE AND CORPORATE CULTURE RESISTANCE ..................................................................................................................................19
2.1. Factors of Corporate Culture Change ....................................................................................19
2.2. Implications for Management .................................................................................................20
2.3. Resistance of Corporate Culture .............................................................................................22
2.3.1. Strong Corporate Culture ..............................................................................................22
2.3.2. The Concept of Power ...................................................................................................22
2.3.3. The Concept of Control ................................................................................................23
3.	COMPARISON BETWEEN FRENCH CULTURE AND TAIWANESE CULTURE .........................................................................................................................................25
3.1. Traditional French Culture: The Root of French Corporate Culture .................................26
3.2. An Understanding of Taiwanese Cultural Values in Management ...................................27
3.2.1. The Influence of Chinese Culture ................................................................................27
3.2.2. The Influence of Japanese Culture ..............................................................................30
3.2.3. The Influence of Western Culture ...............................................................................31
3.3. Contrasting Values ...................................................................................................................32
3.3.1. Hofstede’s Cultural Dimensions ..................................................................................32
3.3.2. Trompenaars’ Cultural Dimensions ............................................................................35


CHAPTER 3   METHODOLOGY .....................................................................................................39
1.	DESIGN AND INSTRUMENTATION .......................................................................................40
1.1. Sampling Criteria ......................................................................................................................40
    1.2. Research Instruments ................................................................................................................43
1.2.1. Interview with Open-Ended Questions ..........................................................................43
1.2.2. Multiple-Choice Questions ..............................................................................................44
1.3. The Methodology Approach ....................................................................................................45
2.	DATA COLLECTION ....................................................................................................................46
2.1. Primary Data ..............................................................................................................................46
2.2. Secondary Data .........................................................................................................................47
2.3. Data Analysis ............................................................................................................................47
2.4. Reliability and Validity ............................................................................................................47
3.	LIMITATIONS OF THE EXPERIENCE .....................................................................................48
CHAPTER 4    RESULTS AND DISCUSSIONS ............................................................................50
1.	FROM CORPORATE CULTURE RESISTANCE TO CORPORATE CULTURE EQUILIBRUIM ................................................................................................................................51
1.1. The Concept of Power ..............................................................................................................51
1.2. The Concept of Control ...........................................................................................................52
1.2.1. The Role of the Headquarters in the Choice of Sourcing Managers ......................52
1.2.2. The Role of Human Resources in Recruiting and Training .....................................53
1.2.3. The Role of the Manager in the Operating Activities ...............................................55
1.3. Development of Cultural Sensitivity for Mutual Adjustment ............................................55
1.4. Toward a Learning Organization ............................................................................................57
2.	COUNTRY CULTURES VERSUS CORPORATE CULTURES – AN EMPIRICAL ANALYSIS BETWEEN FRANCE AND TAIWAN .................................................................57
2.1. Rituals .........................................................................................................................................58
2.1.1. Language and Communication ....................................................................................58
2.1.2. Directive Management versus Participative Management ...................................58
2.1.3. Formality versus Informality ........................................................................................59
2.1.4. Decision Making Process .............................................................................................60
2.2. Contrasting Values…................................................................................................................61
2.2.1. Individual versus Team Work ......................................................................................61
2.2.2. Withholding Information versus Transparency .........................................................62
2.2.3. Flexibility versus Rigidity ............................................................................................63
2.2.4. Initiative-Taken ..............................................................................................................64
2.3. Hofstede’s and Trompenaars’ Cultural Dimensions ............................................................64
2.3.1. Hofstede’s Cultural Dimensions ..................................................................................65
2.3.2. Trompenaars’ Cultural Dimensions ............................................................................67
CHAPTER 5    CONCLUSIONS & RECOMMENDATIONS ....................................................70
1.	RESEARCH PROBLEM I ..............................................................................................................71
2.	RESEARCH PROBLEM II ............................................................................................................72
3.	RESEARCH PROBLEM III ...........................................................................................................74
4.	RECOMMENDATIONS FOR PROSPECTIVE MANAGERS ...............................................75
5.	RECOMMENDATIONS FOR FUTURE ACADEMIC RESEARCHES ...............................82
APPENDIX I - PARTICIPANTS INFORMATION SHEET - QUESTIONNAIRE 
& INTERVIEW (English Version) .....................................................................................................84
APPENDIX II - PARTICIPANTS INFORMATION SHEET - QUESTIONNAIRE 
& INTERVIEW (French Version) ......................................................................................................91
APPENDIX III - HOFSTEDE’S CULTURAL DIMENSIONS OF CHINA, JAPAN 
AND TAIWAN ........................................................................................................................................99
APPENDIX IV - RESULTS OF THE QUESTIONNAIRE ........................................................100
REFERENCES ......................................................................................................................................108

LIST OF FIGURES AND TABLES
 

List of figures

Figure 2.1 - The “Onion Diagram”: Manifestations of Culture at Different Levels of Depth …..12
Figure 2.2 – Traditional Influences on Business Organizations ……………………………….......14
Figure 2.3 - Interaction of National Value Systems and Organizational Forms …………...……..18
Figure 2.4 – Corporate Culture in an International Context …………………………………….….20
Figure 2.5 – Strategic Options ………………………………………………………………...............21
Figure 2.6 – Criteria in the Selection of the Expatriate Manager …………..………..…………… 82

List of tables

Table 2.1 – Wu Lun ……………………………………………………………………...……………..28
Table 2.2 – French Culture versus Taiwanese Culture …………………………………..………….38
Table 3.1 - French Companies Interviewed Included in the Sample ………………………..……..42
Table 3.2 – French Companies with Taiwanese General Managers ……………………………….42
Table 4.1 – Current trends of French Corporate Culture in Taiwan ……………………………….69
Table 4.2 – Current trends of Taiwanese Corporate Culture ……………………………………….69

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Internet

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www.beri.com
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www.americanheritage.com
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