Procedure

According to literature and the figures above, Russia seems to accommodate the implementation of a standardized COC best, followed by Brazil. These two feminine countries (BRA 49; RUS 36) reveal a strong uncertainty avoidance (BRA 76; RUS 95) and a high number in power distance (BRA 69; RUS 93). Canadians and US-Americans are more likely to refuse a COC, assuming that the opposite score in the three mentioned dimensions result in a rejection of standardized guidelines. Canada and the USA score low on the dimension power distance (CAN 39; USA 40) and uncertainty avoidance (CAN 48; USA 46). Furthermore, these two countries are masculine (CAN 52; USA 62). China, does not reveal a similar pattern. Although it is high in power distance (80), it reveals a low number in uncertainty avoidance (30). Furthermore, it is considered a masculine country.

The next chapter will outline the details of the approach taken for the empirical part of this study.

checked by PALFINGER’s spokesperson prior the publication of the thesis. The official interview starts once the manager agrees to the recording of the interview.

The guidelines used for the expatriates are structured in accordance with the research questions and divided into four parts. The first part is about general information regarding the position at headquarters and at the subsidiary to assure that only managers who had a leadership position abroad are interviewed. Demographic questions about age, gender and nationality of the interviewee are also included. The other three parts bear the following headings: implementation process, local adaptations, and COC embeddedness.

Some questions were chosen based on suggestions of previous studies. The starting questions

▪ “When did you first come into contact with the code?” and

▪ “What do you think about the code?”

have been adapted from Helin and Sandström ‘s (2008) study, who have used a story-telling approach. This ensures a smooth start as the interviewees can share their thoughts regarding the topic. Furthermore, the question “Can you think of anything in particular that you have reacted to in a good or negative way?” provides a good basis to focus on specific positive or negative examples when the code was discussed. The question how the COC is communicated within the company (Helin & Sandström, 2008) aims at receiving more information about the implementation process and accessibility of the code in general.

The assessment of existing procedures, such as an audit or the implementation of a COC, should be done in the local language to ensure effectiveness (Zakaria et al., 2012).

Therefore, one question was about the language used when communicating with colleagues and subordinates at the subsidiary. Furthermore, they were asked about their experience with translators and how language affects daily business behavior.

The interview guidelines for the managers that resided at headquarters also start with some demographic questions and are also structured in four parts. The question about nationality is important. Various nationalities in the project team can include cultural needs and values in COCs (Chapter 4.2.) more effectively. The main goal of these interview guidelines is to receive details about the COC implementation process. Therefore, some questions are based on the implementation process which is outlined in Chapter 3.2.

The questions

▪ “How did the formulation of the COC take place?” and

▪ “What was the original strategy to communicate the COC?”

focus on the implementation step of formulating a shared vision for employees and stakeholders. Based on literature outlined in Chapter 3.2. the commitment of top management is essential in order to implement a COC.

Another implementation step is to analyze the company’s structure. It has to be considered whether there are departments that take accountability for the COC or whether a new department has to be established. The question “What departments take responsibility for its content and the general implementation of the COC?” supports this particular implementation step.

Literature relevant to the thesis topic (Chapter 3.2.) focuses on the integration of the COC within the whole corporation and suggests training for employees to ensure their knowledge of responsibilities that are addressed in the COC. These ideas are approached by the following questions: “How is the COC communicated? How do employees get to know about it?”.

The introduction of open communication channels is essential for stakeholders to share feedback with the company (Chapter 3.2.). This is part of the question “Which channels does the company use to get in contact with stakeholders about feedback, update or suggestions relating the COC?”.

The company’s decision-making approach, whether it is centralized or decentralized, influences the acceptance of a COC on behalf of the subsidiaries. The central development of a COC excluded the subsidiaries and may lead to conflicts between headquarters and subsidiaries. The question “How far were differences in other subsidiaries considered during the implementation process?” addresses the before mentioned issue.

Language can influence the way a topic is interpreted, and translation can be misleading in case cultural values are not included (Chapter 4.2.2). Therefore, questions were asked in regard to how far language was involved in the COC development process, and if

Both interview guidelines ended with the possibility to share events or add further comments. All interviews were conducted in English since the entire thesis is written in English to reach a broader audience. In case the interviewee did not know a word in English, German was used instead.

The interviews were carried out face-to-face within five weeks. Date coordination was done via email and sent to managers six weeks before the first interview. The interviews were held at the company’s locations in Germany and Austria. Six interviews were held at PALFINGER AG’s headquarters in Bergheim near Salzburg, Austria. One interview was held at the production plant of PALFINGER Europe GmbH in Köstendorf, Austria, and another one took place at the subsidiary in Ainring, Germany, at PALFINGER GmbH.

Some expatriates are currently based abroad. Originally, it was planned to hold the interviews via Skype with them. However, it turned out that they would visit headquarters and would be available for a face-to-face interview. All interviews were conducted in meeting rooms with only the interviewer and the interviewee present. This ensured that the interviewee could speak openly about the topics without being influenced by colleagues.

In total, eight interviews were held. They were all carried out on different days, except two interviews took place on the same day, but the managers were interviewed separately.

The recorded interview time totals 06:25:44. This means that the average time per interview is 00:48:13. The shortest interview took 00:31:50 and the longest one lasted for 01:13:24. A printed version of PALFINGER’s COC in German as well as in English was brought to the interview. It would have only been shown to the manager in case he/she would not have known anything about the code. All managers were familiar with the COC.

Number of interviews 8 (5 Expatriates and 3 at headquarters) Min./max. interview time 00:31:50/01:13:24

Average interview time 00:48:13 Total interview time 06:25:44

Table 4 Procedure summary

The information gathered from the interviews will be analyzed by using template analysis (King, 1998). It is a flexible method which is based on a list of codes (template) set up prior the analysis. It helps to redefine and add categories during the data analysis. A code is a category that the author classifies to be important for the analysis. The author marks the transcript with such codes that seem to be supportive for the research topic. The initial template was developed based on the interview guideline and adapted continuously during the analysis process. The main challenge of this method is not to move away from the pre-set scope by adding too many codes during the coding process. Simultaneously, there is a risk of developing a vague template by using too few codes (King, 1998).

The initial template is based on the research questions and, consequently, on the interview guidelines. It was continuously modified throughout the coding process of the eight interviews. This means some codes were eliminated while others emerged. Finally, all coded opinions were categorized based on the final template. These categories provide the structure for Chapter 7.3. Direct quotations which present the interviewees’ opinion regarding the topic will be used. The initial as well as the final template can be found in Appendix F and G.