Performance appraisal requires interactions between managers and employees and as such can be highly sensitive to differences in cultural values. This can be challenging when multinational enterprises (MNEs) are active across different institutional contexts, particularly when operating in the culturally complex Middle East and North Africa (MENA) region. In this qualitative study, we apply institutional theory to explore how performance appraisal practices are implemented and internalized in MNE subsidiaries in the MENA region through manager–employee interactions. A total of 117 interviews were conducted with different headquarter and subsidiary stakeholders (managers and employees) of four French MNEs operating in Lebanon and Tunisia. The findings indicate that, during implementation, performance appraisal criteria, evaluation, and feedback were adapted based on socio-cultural values to achieve internalization. Such values include the emotional relationship between managers and employees, the fear of losing face, high power distance, the desire to avoid confrontation, and high-context communication. Insights for future research are presented regarding the viability of MNEs operating in the MENA region implementing corporate performance appraisal practices.

中文翻译：

---

跨国企业的文化与绩效考核：在中东和北非子公司实施法国总部的做法

绩效评估需要经理和员工之间的互动，因此对文化价值观的差异非常敏感。当跨国企业 (MNE) 在不同的制度环境中活跃时，这可能具有挑战性，尤其是在文化复杂的中东和北非 (MENA) 地区运营时。在这项定性研究中，我们应用制度理论来探索绩效评估实践如何通过经理-员工互动在 MENA 地区的跨国公司子公司中实施和内化。总共对在黎巴嫩和突尼斯运营的四家法国跨国公司的不同总部和子公司利益相关者（经理和员工）进行了 117 次访谈。调查结果表明，在实施过程中，绩效考核标准、评价、并根据社会文化价值观调整反馈以实现内化。这些价值观包括管理者和员工之间的情感关系、害怕丢面子、高权力距离、避免对抗的愿望以及高情境沟通。对在 MENA 地区运营的跨国公司实施企业绩效评估实践的可行性提出了对未来研究的见解。