The Implementation of US American Value Infused Codes of Conducts in French and German Subsidiaries: A Comparative Case Study

Many American multinational companies are trying to implement systematically standardized codes of conduct in their European subsidiaries in order to control employee behavior and to develop a homogeneous corporate culture. Due to a contextual US-American influence, the implementation of this strong value-infused management tool can lead to resistance which can be explained by institutional, cultural or strategic contexts. The goal of this contribution is to analyze the divergent perceptions and reactions of the managers within the European subsidiaries and to identify different context factors which play a role in the resistance. Based on a comparative institutionalist framework, an exemplary case study underlines these context factors within the German and French subsidiaries of a US-American multinational company.