本研究引用權變及文化理論，探索企業總部管理型態與海外作業單位當地文化，對跨國企業海外作業單位管理控制制度之影響。我們採用比較個案研究方法，分析四家同時在台灣及歐洲地區都有作業單位且規模相當之資訊科技企業。我們的研究顯示，企業總部之管理型態深入地影響其歐洲作業單位組織程序及評估程序之管理控制制度，而獎酬程序深受歐洲當地文化之影響，至於計畫程序同時則受企業總部管理型態及當地國家文化之影響。本研究並發現重視財務控制導向之個案，其台、歐作業單位管理控制制度之一致性，明顯較重視策略導向之個案為高。而長期派駐海外作業單位經理，對該作業單位之計畫、組織及評估程序之管理控制制度之影響則甚大。

Based on contingency and cultural theories, this study attempts to explore how organizational management style channeled through Taiwan’s headquarter and host culture affect the management control systems (MCSs) of foreign operations. Empirically, it draws on comparative case study approach to examine four Taiwanese IT firms. Our research findings show that, management style from headquarter had a significant effect on the organizational and evaluation processes of MCSs of European operation; reward process was deeply influenced by host culture; and planning process was interactively influenced by both. We also find that those case firms focusing on financial control had more uniform MCSs between Taiwanese and European operations than those focusing on strategic management. The results also show expatriate managers-especially with long-term assignment-had significant impact on planning, organization and evaluation processes of MCSs involving European operations.