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題名 跨國公司共用服務之知識轉移的挑戰-以某外商公司為例
The Challenges of Knowledge Transfer for Centralized Operations in Multinational Corporations - A Study of an MNC作者 李韻如
Lee, Yun-Ju貢獻者 林月雲
Lin, Carol
李韻如
Lee, Yun-Ju關鍵詞 國際企業
集中操作
分享服務中心
知識傳輸
通訊
Multinational corporation
Centralized operation
Share service center
Knowledge transfer
Communication日期 2018 上傳時間 27-Jul-2018 11:59:48 (UTC+8) 摘要 Faced with the global challenges Multinational Corporations (MNCs) have resorted to centralized operating models to achieve the goal of cost reduction by transferring back-office activities, which are relatively non-strategic and repetitive, to locations where cost is lower. The company in this study utilizes the "shared services execution" model with the aim to turn cost reduction into economies of scale and enhanced productivity. With the scale and complexity of its operations, MNCs strive to remain competitive by deploying effective and efficient mechanisms to enhance knowledge development and sharing. This study aims to examine the possible reasons that led to the recent disruptions with shared service execution in the company in discussion by focusing on knowledge transfer and communication. The study attempts to understand which aspect - people, process or systems has the greatest impact on shared service execution. It further explores the most important factor that contributes to knowledge transfer and performance as well as looking into the role that cultural dissimilarity and tacit knowledge plays. Results concluded that "people" had the most impact on shared service executions, and that "communication" was the most crucial factor contributing to knowledge transfer and performance. "Tacitness of knowledge" and "knowledge gap" are also considered important factors to a successful knowledge transfer and the subsequent execution. 參考文獻 1. Adenfelt, M., & Lagerström, K. (2006). Knowledge development and sharing in multinational corporations: The case of a centre of excellence and a transnational team. International Business Review, 15(4), 381-400. 2. Adenfelt, M., & Lagerström, K. (2008). The development and sharing of knowledge by centres of excellence and transnational teams: A conceptual framework. Management International Review, 48(3) 3. Alavi, M., & Leidner, D. E. (2001). Knowledge management and knowledge management systems: Conceptual foundations and research issues. MIS quarterly, 107-136. 4. Alvesson, M. (1991). Deetz (2000) Doing critical management research. 5. Argote, L. (1999). Organizational Learning: Creating, Retaining, and Transferring Knowledge. 6. Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of management, 17(1), 99-120. 7. Bennett, R., & Gabriel, H. (1999). Organisational factors and knowledge management within large marketing departments: an empirical study. Journal of knowledge management, 3(3), 212-225 8. Bhagat, R. S., Kedia, B. L., Harveston, P. D., & Triandis, H. C. (2002). Cultural variations in the cross-border transfer of organizational knowledge: An integrative framework. Academy of management review, 27(2), 204-221. 9. Birkinshaw, J., Holm, U., Thilenius, P., & Arvidsson, N. (2000). Consequences of perception gaps in the headquarters–subsidiary relationship. International Business Review, 9(3), 321-344. 10. Bontis, N., Crossan, M. M., & Hulland, J. (2002). Managing an organizational learning system by aligning stocks and flows. Journal of management studies, 39(4), 437-469. 11. Buckley, P. J., & Carter, M. J. (1999). Managing cross-border complementary knowledge: conceptual developments in the business process approach to knowledge management in multinational firms. International Studies of Management & Organization, 29(1), 80-104 12. Chen, J., Sun, P. Y., & McQueen, R. J. (2010). The impact of national cultures on structured knowledge transfer. Journal of knowledge management, 14(2), 228-242. 13. Chen, S., Geluykens, R., & Choi, C. J. (2006). The importance of language in global teams: A linguistic perspective. Management International Review, 46(6), 679. 14. Cohen, W. M., & Levinthal, D. A. (1990). Absorptive Capacity: A New Perspective on Learning and Innovation. Innovation, 128-152. 15. Daft, R. L., & Lengel, R. H. (1986). Organizational information requirements, media richness and structural design. Management science, 32(5), 554-571. 16. Davenport, T. H., & Prusak, L. (2000). Working Knowledge: How Organizations Manage What They Know. Harvard Business Press. 17. Dierickx, I., & Cool, K. (1989). Asset stock accumulation and sustainability of competitive advantage. Management science, 35(12), 1504-1511. 18. Edström, A., & Galbraith, J. R. (1977). Transfer of managers as a coordination and control strategy in multinational organizations. Administrative science quarterly, 248-263 19. Ernest & Young (2014, Feb), Centralized operations - The future of operating models for Risk, Control and Compliance functions. Retrieved from http://www.ey.com/Publication/vwLUAssets/EY_-_Centralized_operations:_future_of_Risk,_Control_and_Compliance/$FILE/EY-Insights-on-GRC-Centralized-operations.pdf 20. Fayerweather, J. (1982). International business strategy and administration. Ballinger Pub Co. 21. Forsgren, M., Johanson, J., & Sharma, D. (2000). Development of MNC centres of excellence. The emergence and impact of MNC centres of excellence, 45-67. 22. Forst, L. I. (2001). Management: Shared Services Grows Up. Journal of Business Strategy, 22(4), 13-15. 23. Foss, N. J. (2006). Knowledge and organization in the theory of the multinational corporation: Some foundational issues. Journal of Management & Governance, 10(1), 3-20. 24. Foss, N. J., & Pedersen, T. (2004). Organizing Knowledge Processes in the Multinational Corporation: An Introduction. Journal of International Business Studies, 340-349. 25. Frost, T. S., Birkinshaw, J. M., & Ensign, P. C. (2002). Centers of excellence in multinational corporations. Strategic Management Journal, 23(11), 997-1018. 26. Galbraith, J. R. (1973). Designing Complex Organizations. 27. Ghoshal, S., Korine, H., & Szulanski, G. (1994). Interunit communication in multinational corporations. Management Science, 40(1), 96-110. 28. Gonzalez, R., Gasco, J., & Llopis, J. (2006). Information systems offshore outsourcing: A descriptive analysis. Industrial Management & Data Systems, 106(9), 1233-1248. 29. Grant, R. M. (1996). Toward a knowledge‐based theory of the firm. Strategic management journal, 17(S2), 109-122. 30. Grant, R. M., & Baden-Fuller, C. (1995, August). A knowledge-based theory of inter-firm collaboration. In Academy of management proceedings (Vol. 1995, No. 1, pp. 17-21). Briarcliff Manor, NY 10510: Academy of Management. 31. Gudykunst, W. B., & Kim, Y. Y. (1984). Communicating with strangers: An approach to intercultural communication. Addison Wesley Publishing Company 32. Gullick, J., & West, S. (2012). Uncovering the common ground in qualitative inquiry: combining quality improvement and phenomenology in clinical nursing research. International journal of health care quality assurance, 25(6), 532-548. 33. Gupta, A. K., & Govindarajan, V. (1991). Knowledge flows and the structure of control within multinational corporations. Academy of management review, 16(4), 768-792. 34. Gupta, A. K., & Govindarajan, V. (2000). Knowledge flows within multinational corporations. Strategic management journal, 473-496. 35. Hambrick, D. C., Davison, S. C., Snell, S. A., & Snow, C. C. (1998). When groups consist of multiple nationalities: Towards a new understanding of the implications. Organization studies, 19(2), 181-205. 36. Hannabuss, S. (1996). Research interviews. New library world, 97(5), 22-30 37. Hansen, M. T. (1999). The search-transfer problem: The role of weak ties in sharing knowledge across organization subunits. Administrative science quarterly, 44(1), 82-111. 38. Hansen, M. T., & Løvås, B. (2004). How do multinational companies leverage technological competencies? Moving from single to interdependent explanations. Strategic Management Journal, 25(8‐9), 801-822. 39. Hymer, S. H. (1960). The international operations of national firms, a study of direct foreign investment (Doctoral dissertation, Massachusetts Institute of Technology). 40. Janssen, M., & Joha, A. (2008). Emerging shared service organizations and the service-oriented enterprise: Critical management issues. Strategic Outsourcing: An International Journal, 1(1), 35-49 41. Kim, Y. Y. (1991). Intercultural communication competence: A systems-theoretic view. Cross-cultural interpersonal communication, 15. 42. Kogut, B., & Zander, U. (1993). Knowledge of the firm and the evolutionary theory of the multinational corporation. Journal of international business studies, 24(4), 625-645. 43. Kris, A., & Fahy, M. (2003). Shared service centres: delivering value from more effective finance and business processes. FT Prentice Hall. 44. Krone, K. J., Jablin, F. M., & Putnam, L. L. (1987). Communication theory and organizational communication: Multiple perspectives. Handbook of organizational communication: An interdisciplinary perspective, 18(1), 40. 45. Kumar, V. (2005). Impact of social ties on knowledge transfer within multinational corporations. 46. Lane, P. J., & Lubatkin, M. (1998). Relative absorptive capacity and interorganizational learning. Strategic management journal, 461-477. 47. Lazarsfeld, P. F., & Merton, R. K. (1954). Friendship as a social process: A substantive and methodological analysis. Freedom and control in modern society, 18(1), 18-66. 48. Leonard-Barton, D., & Sinha, D. K. (1993). Developer-user interaction and user satisfaction in internal technology transfer. Academy of Management Journal, 36(5), 1125-1139. 49. Levitt, B., & March, J. G. (1988). Organizational learning. Annual review of sociology, 14(1), 319-338. 50. Li, H. Z. (1999). Communicating information in conversations: A cross-cultural comparison. International Journal of Intercultural Relations, 23(3), 387-409. 51. Lippman, S. A., & Rumelt, R. P. (1982). Uncertain imitability: An analysis of interfirm differences in efficiency under competition. The Bell Journal of Economics, 418-438. 52. Llewellyn, G., G. Sullivan, and V. Minichiello. "Sampling in qualitative research." Handbook for research methods in health sciences (1999): 173-199. 53. Lucas, L. M. (2006). The role of culture on knowledge transfer: the case of the multinational corporation. The Learning Organization, 13(3), 257-275. 54. Luo, Y., & Shenkar, O. (2006). The multinational corporation as a multilingual community: Language and organization in a global context. Journal of International Business Studies, 37(3), 321-339. 55. Lyle, S. W., & Zawacki, R. A. (1997). Centers of excellence: empowering people to manage change. Information Systems Management, 14(1), 26-29. 56. Marschan, R., Welch, D., & Welch, L. (1996). Control in less-hierarchical multinationals: The role of personal networks and informal communication. International Business Review, 5(2), 137-150. 57. McDermott, R., & O’dell, C. (2001). Overcoming cultural barriers to sharing knowledge. Journal of knowledge management, 5(1), 76-85. 58. Mohr, J. J., Fisher, R. J., & Nevin, J. R. (1996). Collaborative communication in interfirm relationships: moderating effects of integration and control. the Journal of Marketing, 103-115 59. Mohr, J., & Nevin, J. R. (1990). Communication strategies in marketing channels: A theoretical perspective. The Journal of Marketing, 36-51. 60. Moore, K., & Birkinshaw, J. (1998). Managing knowledge in global service firms: centers of excellence. The academy of Management executive, 12(4), 81-92. 61. Nadler, D., & Tushman, M. (1988). Strategic organization design: Concepts, tools & processes. Scott Foresman & Co. 62. Nohria, N., & Ghoshal, S. (1997). The differentiated network: Organizing multinational corporations for value creation. San Francisco, CA: Jossey-Bass. 63. Nonaka, I. (1991). Models of knowledge management in the West and Japan. 64. Nonaka, I. (1994). A Dynamic Theory of Organizational Knowledge Creation. Organization Science, 5(1), 14-37. 65. Olsen, T. J. (2012). Realizing shared services–A punctuated process analysis of a public it department. Georgia State University. 66. Qu, S. Q., & Dumay, J. (2011). The qualitative research interview. Qualitative research in accounting & management, 8(3), 238-264 67. Quinn, B., Cooke, R., & Kris, A. (2000). Shared Services: Mining For Corporate Gold. ed: Financial Times Prentice Hall. 68. Reger, G. (2004). Coordinating globally dispersed research centres of excellence—the case of Philips Electronics. Journal of International Management, 10(1), 51-76. 69. Rogers, E. M. (1995). Diffusion of Innovations. 70. Schotter, A., & Bontis, N. (2009). Intra-organizational knowledge exchange: An examination of reverse capability transfer in multinational corporations. Journal of Intellectual Capital, 10(1), 149-164. 71. Schulman, D. S., Harmer, M. J., Dunleavy, J. R., & Lusk, J. S. (1999). Shared services: adding value to the business units. New York: Wiley. 72. Schulz, M. (2001). The uncertain relevance of newness: Organizational learning and knowledge flows. Academy of management journal, 44(4), 661-681 73. Simonin, B. L. (1999). Ambiguity and the process of knowledge transfer in strategic alliances. Strategic management journal, 595-623. 74. Subramaniam, M., & Venkatraman, N. (2001). Determinants of transnational new product development capability: Testing the influence of transferring and deploying tacit overseas knowledge. Strategic management journal, 22(4), 359-378. 75. Szulanski, G. (1996). Exploring internal stickiness: Impediments to the transfer of best practice within the firm. Strategic management journal, 17(S2), 27-43. 76. Teigland, R., Fey, C. F., & Birkinshaw, J. (2000). Knowledge dissemination in global R&D operations: an empirical study of multinationals in the high technology electronics industry. MIR: Management International Review, 49-77. 77. Van Maanen, J., & Schein, E. H. (1979). Toward a theory of organizational socialization. In Research in Organizational Behavior. 78. Wentz, R. C. (2008). Innovation Machine. 79. Yamin, M., & Otto, J. (2004). Patterns of knowledge flows and MNE innovative performance. Journal of International Management, 10(2), 239-258. 80. Yee, H. W. J. (2009). Assessing the potential of inter-organisational shared services (Doctoral dissertation, Queensland University of Technology). 81. Zeybek, A. Y., O’Brien, M., & Griffith, D. A. (2003). Perceived cultural congruence’s influence on employed communication strategies and resultant performance: a transitional economy international joint venture illustration. International Business Review, 12(4), 499-521. 描述 碩士
國立政治大學
國際經營管理英語碩士學位學程(IMBA)
104933003資料來源 http://thesis.lib.nccu.edu.tw/record/#G0104933003 資料類型 thesis dc.contributor.advisor 林月雲 zh_TW dc.contributor.advisor Lin, Carol en_US dc.contributor.author (Authors) 李韻如 zh_TW dc.contributor.author (Authors) Lee, Yun-Ju en_US dc.creator (作者) 李韻如 zh_TW dc.creator (作者) Lee, Yun-Ju en_US dc.date (日期) 2018 en_US dc.date.accessioned 27-Jul-2018 11:59:48 (UTC+8) - dc.date.available 27-Jul-2018 11:59:48 (UTC+8) - dc.date.issued (上傳時間) 27-Jul-2018 11:59:48 (UTC+8) - dc.identifier (Other Identifiers) G0104933003 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/118948 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 國際經營管理英語碩士學位學程(IMBA) zh_TW dc.description (描述) 104933003 zh_TW dc.description.abstract (摘要) Faced with the global challenges Multinational Corporations (MNCs) have resorted to centralized operating models to achieve the goal of cost reduction by transferring back-office activities, which are relatively non-strategic and repetitive, to locations where cost is lower. The company in this study utilizes the "shared services execution" model with the aim to turn cost reduction into economies of scale and enhanced productivity. With the scale and complexity of its operations, MNCs strive to remain competitive by deploying effective and efficient mechanisms to enhance knowledge development and sharing. This study aims to examine the possible reasons that led to the recent disruptions with shared service execution in the company in discussion by focusing on knowledge transfer and communication. The study attempts to understand which aspect - people, process or systems has the greatest impact on shared service execution. It further explores the most important factor that contributes to knowledge transfer and performance as well as looking into the role that cultural dissimilarity and tacit knowledge plays. Results concluded that "people" had the most impact on shared service executions, and that "communication" was the most crucial factor contributing to knowledge transfer and performance. "Tacitness of knowledge" and "knowledge gap" are also considered important factors to a successful knowledge transfer and the subsequent execution. en_US dc.description.tableofcontents Acknowledgements i Abstract ii Chapter1 Introduction 1 1.1 Research Background & Motives 2 1.2 Research Questions & Objective 4 1.3 Research Structure 6 Chapter 2 Literature Review 7 2.1 Centralized Operations in Multinational Corporations 7 2.2 Shared Service Centers 9 2.3 Center of Excellence (CoE) 24 2.4 Knowledge Transfer in MNCs 25 2.5 The McKinsey 7-S Framework 36 Chapter 3 Research Methodology 39 Chapter 4 Company Overview 41 Chapter 5 Results 43 5.1 General Background 45 5.2 Communication & Channels 48 5.3 Language and Culture 62 5.4 Tacitness of Knowledge 71 5.5 Others 83 5.6 7-S Framework Analysis 88 Chapter 6 Conclusion 102 6.1 Research Conclusions 102 6.2 Implications 109 6.3 Limitation of the Research 112 Reference 113 Appendix 119 zh_TW dc.format.extent 7353659 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0104933003 en_US dc.subject (關鍵詞) 國際企業 zh_TW dc.subject (關鍵詞) 集中操作 zh_TW dc.subject (關鍵詞) 分享服務中心 zh_TW dc.subject (關鍵詞) 知識傳輸 zh_TW dc.subject (關鍵詞) 通訊 zh_TW dc.subject (關鍵詞) Multinational corporation en_US dc.subject (關鍵詞) Centralized operation en_US dc.subject (關鍵詞) Share service center en_US dc.subject (關鍵詞) Knowledge transfer en_US dc.subject (關鍵詞) Communication en_US dc.title (題名) 跨國公司共用服務之知識轉移的挑戰-以某外商公司為例 zh_TW dc.title (題名) The Challenges of Knowledge Transfer for Centralized Operations in Multinational Corporations - A Study of an MNC en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 1. Adenfelt, M., & Lagerström, K. (2006). Knowledge development and sharing in multinational corporations: The case of a centre of excellence and a transnational team. International Business Review, 15(4), 381-400. 2. Adenfelt, M., & Lagerström, K. (2008). The development and sharing of knowledge by centres of excellence and transnational teams: A conceptual framework. Management International Review, 48(3) 3. Alavi, M., & Leidner, D. E. (2001). Knowledge management and knowledge management systems: Conceptual foundations and research issues. MIS quarterly, 107-136. 4. Alvesson, M. (1991). Deetz (2000) Doing critical management research. 5. Argote, L. (1999). Organizational Learning: Creating, Retaining, and Transferring Knowledge. 6. Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of management, 17(1), 99-120. 7. Bennett, R., & Gabriel, H. (1999). Organisational factors and knowledge management within large marketing departments: an empirical study. Journal of knowledge management, 3(3), 212-225 8. Bhagat, R. S., Kedia, B. L., Harveston, P. D., & Triandis, H. C. (2002). Cultural variations in the cross-border transfer of organizational knowledge: An integrative framework. Academy of management review, 27(2), 204-221. 9. Birkinshaw, J., Holm, U., Thilenius, P., & Arvidsson, N. (2000). Consequences of perception gaps in the headquarters–subsidiary relationship. International Business Review, 9(3), 321-344. 10. Bontis, N., Crossan, M. M., & Hulland, J. (2002). Managing an organizational learning system by aligning stocks and flows. Journal of management studies, 39(4), 437-469. 11. Buckley, P. J., & Carter, M. J. (1999). Managing cross-border complementary knowledge: conceptual developments in the business process approach to knowledge management in multinational firms. International Studies of Management & Organization, 29(1), 80-104 12. Chen, J., Sun, P. Y., & McQueen, R. J. (2010). The impact of national cultures on structured knowledge transfer. Journal of knowledge management, 14(2), 228-242. 13. Chen, S., Geluykens, R., & Choi, C. J. (2006). The importance of language in global teams: A linguistic perspective. Management International Review, 46(6), 679. 14. Cohen, W. M., & Levinthal, D. A. (1990). Absorptive Capacity: A New Perspective on Learning and Innovation. Innovation, 128-152. 15. Daft, R. L., & Lengel, R. H. (1986). Organizational information requirements, media richness and structural design. Management science, 32(5), 554-571. 16. Davenport, T. H., & Prusak, L. (2000). Working Knowledge: How Organizations Manage What They Know. Harvard Business Press. 17. Dierickx, I., & Cool, K. (1989). Asset stock accumulation and sustainability of competitive advantage. Management science, 35(12), 1504-1511. 18. Edström, A., & Galbraith, J. R. (1977). Transfer of managers as a coordination and control strategy in multinational organizations. Administrative science quarterly, 248-263 19. Ernest & Young (2014, Feb), Centralized operations - The future of operating models for Risk, Control and Compliance functions. Retrieved from http://www.ey.com/Publication/vwLUAssets/EY_-_Centralized_operations:_future_of_Risk,_Control_and_Compliance/$FILE/EY-Insights-on-GRC-Centralized-operations.pdf 20. Fayerweather, J. (1982). International business strategy and administration. Ballinger Pub Co. 21. Forsgren, M., Johanson, J., & Sharma, D. (2000). Development of MNC centres of excellence. The emergence and impact of MNC centres of excellence, 45-67. 22. Forst, L. I. (2001). Management: Shared Services Grows Up. Journal of Business Strategy, 22(4), 13-15. 23. Foss, N. J. (2006). Knowledge and organization in the theory of the multinational corporation: Some foundational issues. Journal of Management & Governance, 10(1), 3-20. 24. Foss, N. J., & Pedersen, T. (2004). Organizing Knowledge Processes in the Multinational Corporation: An Introduction. Journal of International Business Studies, 340-349. 25. Frost, T. S., Birkinshaw, J. M., & Ensign, P. C. (2002). Centers of excellence in multinational corporations. Strategic Management Journal, 23(11), 997-1018. 26. Galbraith, J. R. (1973). Designing Complex Organizations. 27. Ghoshal, S., Korine, H., & Szulanski, G. (1994). Interunit communication in multinational corporations. Management Science, 40(1), 96-110. 28. Gonzalez, R., Gasco, J., & Llopis, J. (2006). Information systems offshore outsourcing: A descriptive analysis. Industrial Management & Data Systems, 106(9), 1233-1248. 29. Grant, R. M. (1996). Toward a knowledge‐based theory of the firm. Strategic management journal, 17(S2), 109-122. 30. Grant, R. M., & Baden-Fuller, C. (1995, August). A knowledge-based theory of inter-firm collaboration. In Academy of management proceedings (Vol. 1995, No. 1, pp. 17-21). Briarcliff Manor, NY 10510: Academy of Management. 31. Gudykunst, W. B., & Kim, Y. Y. (1984). Communicating with strangers: An approach to intercultural communication. Addison Wesley Publishing Company 32. Gullick, J., & West, S. (2012). Uncovering the common ground in qualitative inquiry: combining quality improvement and phenomenology in clinical nursing research. International journal of health care quality assurance, 25(6), 532-548. 33. Gupta, A. K., & Govindarajan, V. (1991). Knowledge flows and the structure of control within multinational corporations. Academy of management review, 16(4), 768-792. 34. Gupta, A. K., & Govindarajan, V. (2000). Knowledge flows within multinational corporations. Strategic management journal, 473-496. 35. Hambrick, D. C., Davison, S. C., Snell, S. A., & Snow, C. C. (1998). When groups consist of multiple nationalities: Towards a new understanding of the implications. Organization studies, 19(2), 181-205. 36. Hannabuss, S. (1996). Research interviews. New library world, 97(5), 22-30 37. Hansen, M. T. (1999). The search-transfer problem: The role of weak ties in sharing knowledge across organization subunits. Administrative science quarterly, 44(1), 82-111. 38. Hansen, M. T., & Løvås, B. (2004). How do multinational companies leverage technological competencies? Moving from single to interdependent explanations. Strategic Management Journal, 25(8‐9), 801-822. 39. Hymer, S. H. (1960). The international operations of national firms, a study of direct foreign investment (Doctoral dissertation, Massachusetts Institute of Technology). 40. Janssen, M., & Joha, A. (2008). Emerging shared service organizations and the service-oriented enterprise: Critical management issues. Strategic Outsourcing: An International Journal, 1(1), 35-49 41. Kim, Y. Y. (1991). Intercultural communication competence: A systems-theoretic view. Cross-cultural interpersonal communication, 15. 42. Kogut, B., & Zander, U. (1993). Knowledge of the firm and the evolutionary theory of the multinational corporation. Journal of international business studies, 24(4), 625-645. 43. Kris, A., & Fahy, M. (2003). Shared service centres: delivering value from more effective finance and business processes. FT Prentice Hall. 44. Krone, K. J., Jablin, F. M., & Putnam, L. L. (1987). Communication theory and organizational communication: Multiple perspectives. Handbook of organizational communication: An interdisciplinary perspective, 18(1), 40. 45. Kumar, V. (2005). Impact of social ties on knowledge transfer within multinational corporations. 46. Lane, P. J., & Lubatkin, M. (1998). Relative absorptive capacity and interorganizational learning. Strategic management journal, 461-477. 47. Lazarsfeld, P. F., & Merton, R. K. (1954). Friendship as a social process: A substantive and methodological analysis. Freedom and control in modern society, 18(1), 18-66. 48. Leonard-Barton, D., & Sinha, D. K. (1993). Developer-user interaction and user satisfaction in internal technology transfer. Academy of Management Journal, 36(5), 1125-1139. 49. Levitt, B., & March, J. G. (1988). Organizational learning. Annual review of sociology, 14(1), 319-338. 50. Li, H. Z. (1999). Communicating information in conversations: A cross-cultural comparison. International Journal of Intercultural Relations, 23(3), 387-409. 51. Lippman, S. A., & Rumelt, R. P. (1982). Uncertain imitability: An analysis of interfirm differences in efficiency under competition. The Bell Journal of Economics, 418-438. 52. Llewellyn, G., G. Sullivan, and V. Minichiello. "Sampling in qualitative research." Handbook for research methods in health sciences (1999): 173-199. 53. Lucas, L. M. (2006). The role of culture on knowledge transfer: the case of the multinational corporation. The Learning Organization, 13(3), 257-275. 54. Luo, Y., & Shenkar, O. (2006). 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