The notion that multinational companies (MNCs) are comprised of multiple subsidiaries in different countries is one that underpins voluminous research in international management. This body of research was recently the subject of an authoritative and comprehensive review in this journal (Meyer et al. in J Int Bus Stud 51(4):538–576, 2020). However, we share the concerns about the prevalence of the term ‘subsidiary’ within academic writing expressed by some others (Mees-Buss et al. in J Int Bus Stud 50(9):1513–1543, 2019) and take this further by questioning the assumptions of authority and control on which it is based. We argue that the role of national subsidiaries in how MNCs are organized has been eroded by developments ‘from above’ and ‘from below’ the national level such that it cannot be assumed that national subsidiaries are important influences on how MNCs govern and coordinate their production and service provision and how work is organized. We set out the implications for theory and methods in international management (IM).

跨国公司 (MNC) 由位于不同国家的多个子公司组成的概念是大量国际管理研究的基础。该研究主体最近成为本期刊权威全面评论的主题（Meyer 等人，J Int Bus Stud 51(4):538–576, 2020）。然而，我们与其他一些人（Mees-Buss 等人在 J Int Bus Stud 50(9):1513–1543, 2019 年）中表达的学术写作中“附属”一词的普遍性有相同的担忧，并通过质疑它所基于的权威和控制的假设。我们认为，国家子公司在跨国公司组织方式中的作用已被国家层面“自上而下”和“自下而上”的发展所削弱，因此不能假设国家子公司对跨国公司如何管理和协调其生产具有重要影响和服务提供以及工作是如何组织的。我们阐述了对国际管理 (IM) 理论和方法的影响。