Based on responses from 158 reward managers located at the headquarters or subsidiaries of multinational enterprises, the present study examines the relationship between the centralization of reward management decision making and its perceived effectiveness in multinational enterprises. Our results show that headquarters managers perceive a centralized approach as being more effective, while for subsidiary managers this relationship is moderated by the manager’s role identity. Referring to social identity theory, the present study enriches the standardization versus localization debate through a new perspective focusing on psychological processes, thereby indicating the importance of in-group favoritism in headquarters and the influence of subsidiary managers’ role identities on reward management decision making.

中文翻译：

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跨国企业奖励管理的集权与有效性。

本研究基于位于跨国企业总部或子公司的158名奖励管理人员的反馈，研究了奖励管理决策的集中化与其在跨国企业中的感知效用之间的关系。我们的结果表明，总部经理认为集中管理的方法更有效，而对于子公司经理，这种关系由经理的角色标识来缓和。参照社会认同理论，本研究通过关注心理过程的新视角，丰富了标准化与本地化的争论，从而表明了总部内部集团偏爱的重要性以及子公司经理的角色认同对薪酬管理决策的影响。