Managing multinational enterprise subsidiaries is a core facet of international business research. A shifting reality on the ground has triggered concerns around the waning relevance of the subsidiary because the MNE and its structure and processes have become increasingly complex. Consequently, more decentralized, responsive, and fluid organizational designs are now at the core of IB research. Juxtaposing recent arguments questioning subsidiary research altogether, we argue that IB scholars can explore and explain complex realities in the contemporary MNE without unnecessarily restricting the breadth of the field and giving up links to established research and theory. We reframe conversations around inward- and outward-looking perspectives, providing a path forward that emphasizes the importance of embracing the subsidiary concept in research reflecting today’s complex business environment.

管理跨国企业子公司是国际商业研究的核心方面。由于跨国企业及其结构和流程变得越来越复杂，当地不断变化的现实引发了人们对子公司相关性减弱的担忧。因此，更加分散、反应灵敏和流动的组织设计现在成为 IB 研究的核心。将最近质疑附属研究的争论并列在一起，我们认为 IB 学者可以探索和解释当代跨国公司的复杂现实，而不会不必要地限制该领域的广度并放弃与既定研究和理论的联系。我们围绕内向和外向视角重新构建对话，