本研究根據跨文化組織傳播以及跨文化管理研究之相關理論與研 究取向，採用了組織觀察、深度訪談，以及多面向測量標尺（Multid-imensionalScaling) 的研究方法 ，分析與比較在台美商李奥貝納廣 告公司與日商博陽廣告公司之組織文化與管理型態。研究結果發現， 代表兩家公司之組織文化的符號概念包括：（1)團隊合作、⑵熱情友 善、⑶零缺點、⑷傳統、（5)兩性平等、（6)自由、（7)國際與本土結合 (glocal)、（8)重關係、以及(9)資歷。進一步分析發現，博陽公司相 當注重人際關係，並且極爲重視職位資歷或階級差異。而李奥貝納公 司除了注重兩性平等與自由外，十分重視國際與本土結合。此外，研 究結果顯示，在組織符號、組織儀式、組織溝通、員工忠誠度與工作 滿意度以及身份象徵與權力距離的層面上，兩家公司有顯著的差異。

This study examines and analyzes the organizational cultures and management styles of an American and a Japanese transnational advertising company in Taiwan. Based on theories of Intercultural Organizational Communication and Cross-Cultural Management Research, this study examines the organizational cultures and management styles of Leo Burnett INC., an American advertising company, and H & Y (Hakuho) Communications INC., a Japanese advertising company in Taiwan. Organization audit, in-depth interview and multidimensional scaling questionnaire are conducted to both companies. Galileo theory is employed to explain and assess their organizational cultures. The results of the analyses confirm that the target companies, organizational cultures and management styles differ in organizational symbols, organizational com-munication, organizational Ceremonies and ritual, status symbols, and job satisfaction partially due to the impact of their distinct national cultures.