在全球化的趨勢以及企業海外擴張的發展下，跨國公司對於不同地區分公司的文化治理已成為管理學界反覆研究之議題，現有學術研究多以總部視角分析如何有效設計出各國皆適用之文化架構，聚焦探討海外子公司實際進行文化推動之過程及阻礙仍為少數，作者以Schein（1985）提出之租之文化三層次模型為分析架構，並採個案研究法，以某知名跨國煙草公司（A公司）台灣地區子公司為主要研究對象，進一步探討台灣的人力資源部門（People & Culture, P&C）推動總部制定之新組織文化「Ourway」之流程設計以及面臨阻礙。
作者透過深度訪談以及次級資料分析，分析A公司在新文化推動過程中欲強化之潛在基本假設（basic underlying assumption）以及信奉價值觀（espoused beliefs and values），以及總部在進行新文化框架制定過程以及台灣地區P&C將新文化落地時所產生之人造物（artifacts），並根據深度訪談內容檢視新文化三層次之間存在之推行深度落差。
研究結果顯示，A公司根據過去所推行之全球標竿行為（Global Flagship Behavior）標語進一步改為新組織文化Ourway，並在推行之初將此框架融入員工績效評估中，避免重蹈過去文化淪為標語之覆徹。此外，台灣P&C根據台灣職場當中的高權力距離特性（Hofstede, 2001），採用「由上而下為主，水平溝通為輔」的溝通策略，首先取得高階主管支持，顯示在台灣地區子公司，高階主管支持為突破台灣職場既有慣性的必要元素，本研究根據A公司台灣地區子公司推動新文化的歷程，提出強化文化專案執行的實務建議，供跨國公司在台灣地區推行文化變革時參考。

As globalization accelerates and multinational corporations continue to expand overseas, the governance of organizational culture across geographically subsidiaries has become a recurring subject of inquiry in management research. However, existing scholarship has predominantly adopted a headquarters-centric perspective, focusing on the design of universally applicable cultural frameworks, while empirical studies examining the actual implementation process and barriers faced by overseas subsidiaries remain limited.
Drawing on Schein's (1985) Three Levels of Culture model as the primary analytical framework, this study employs a qualitative case study approach to investigate how the People & Culture (P&C) department of a Taiwan-based subsidiary of a prominent multinational tobacco corporation (referred to as Company A) implemented the headquartersinitiated organizational culture initiative known as "Ourway," with particular attention to the process design and the challenges encountered during implementation.
Through in-depth interviews and secondary data analysis, this study examines the basic underlying assumptions and espoused beliefs and values that Company A sought to reinforce through the new cultural initiative, as well as the artifacts generated during both the headquarters' framework development process and the Taiwan P&C team's localization efforts. The depth of implementation across the three cultural levels and the gaps between them are further assessed based on the interview findings.
The results indicate that Company A built upon its previous Global Flagship Behavior initiative to develop the new Ourway framework, and integrated this framework into employee performance evaluation systems to prevent the new culture from becoming mere rhetoric — a pitfall that had undermined its predecessor. Furthermore, in response to Taiwan's high power distance characteristics (Hofstede, 2001), the Taiwan local P&C team adopted a top-down communication strategy supplemented by horizontal engagement, in order to prioritizing the securing of senior leadership support. This approach underscores that in the context of Taiwan-based subsidiaries, senior leadership endorsement constitutes a necessary condition for overcoming the inertia embedded in Taiwan's workplace culture.

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