企業一旦決定走向跨國發展就有必要建立起一套進入國外市場及國外市場擴張的策略，尤其當各國與企業本國的文化有著很大落差的時候。大部份對零售業跨國發展的研究主要都是”進入市場” 的分析，舉的也都是成功企業的例子。
在此所要檢討的是一宗跨國合資的失敗案例 - 英國最大的零售企業瑪莎百貨與台灣最大的食品公司統一集團的合作案。以近期瑪莎百貨的一次大規模撤離台灣的動作不但應證並延伸出許多關於” 跨國際化”與”市場行銷失敗”的理論。此案用了量化方法來進行研究，對兩組顧客群(瑪莎百貨的客戶及非瑪莎百貨的客戶)所作的問卷調查做為本案研究的主要資源， 並且更深入的訪談一位統一企業的代表及兩位負責瑪莎百貨形象管理經理對此事的看法。此研究提出許多雙方企業合資所產生的問題，而主要原因為雙方有著非常不同的文化背景及缺乏對當地市場的了解。瑪莎百貨的市場行銷策略並沒有吸引到台灣消費者。瑪莎百貨的產品和商店都沒有吸引力貨跟隨潮流。瑪莎百貨的宣傳活動也沒有提出上訴的消費者。台灣消費者對瑪莎百貨名牌 與它產品生產國家的觀感、 雙方文化背景的不同及瑪莎百貨最後撤出台灣的理由將是此研究分析的重點。

When deciding to internationalize, companies face the need to develop a foreign market strategy and a foreign market expansion strategy especially when the foreign country has very different culture from home country. Most research of company process of internationalization nevertheless is based on entry mode and mostly successful businesses.
Here, the failure of joint venture between Marks and Spencer (M&S), one of the biggest of British Retail Company and Uni-President Corporation, the biggest food and drink enterprise in Taiwan is examined. Its recent large-scale withdrawal from such activity is also measured to some extend of theories about internationalization and marketing failure. The qualitative method and a case study were carried out. In addition, in-depth interviews with Uni-President representative, M&S Visual Display Manager and two groups of M&S customers and non M&S customers are the primary resources of data. The research suggested the joint venture between the two companies created many problems due to two extremely different cultures and lack of understanding of the local market. M&S marketing strategy did not draw Taiwanese consumers’ interest. The products and stores are not attractive or follow the fashion trend. The promotion also did not appeal the consumers. The complexities of Taiwanese consumers’ perspective toward M&S brand and country-of-origin, cultural differences and the potential reasons of M&S exited Taiwan are as well emphasized.

I. Abstract ... III
II. Declaration ... V
III. Acknowledgment ... VI
IV. Table of Content ... VII
V. Tables and Figures List ... X

Chapter 1
1. INTRODUCTION
1.1. Background ... 1
1.2. Research Purpose and Questions ... 2
1.3. Outline of the Studies ... 4
1.4. Retail Industry Overview ... 4
1.5. History and Presence of Marks & Spencer ... 8
1.6. Conclusion ... 9


Chapter 2
2. LITERATURE REVIEW
2.1. Preamble ... 10
2.2. Retail Internationalization (RI) ... 10
2.3. Market Entry Mode Selection for an International Retailer ... 15
2.4. Branding Strategy and Country-of-Origin (COO) Effects in Retail Industry ... 20
2.4.1. Branding Strategy ... 21
2.4.2. Country-of-Origin (COO) Effects ... 24
2.5. Decision Making of Standardization vs. Adaptation in 4Ps ... 29
2.6. The Importance of Understanding Culture Differences and the Comparison between UK and Taiwanese Culture in Marketing ... 34
2.7. Previous Research on Marks & Spencer International Marketing ... 40
2.8. Conclusion ... 45

Chapter 3
3. METHODOLOGY
3.1. Preamble ... 46
3.2. Research Method ... 46
3.3. Data Collection ... 48
3.3.1. Data Source of Case Study ... 48
3.3.2. Validity and Reliability ... 49
3.3.3. Triangulation ... 50
3.3.4. Individual In-Dept Interview ... 52
3.3.5. Focus Group Interview ... 54
3.3.6. Observation ... 55
3.3.7. Population Sampling and Data Collection Process ... 56
3.4. Conclusion ... 59


Chapter 4
4. DATA ANALISYS AND DISCUSSION
4.1. Preamble ... 60
4.2. The Motivation of M&S Internationalization and Its Market Entry Modes in Taiwan ... 60
4.3. M&S Branding Strategy and Country-of-Origin Effects in Taiwan Clothing Retail Industry ... 64
4.4. M&S Marketing Strategy in Taiwan and the Response from Taiwanese Consumers ... 69
4.5. Other Reasons Affect M&S Failure in Taiwan ... 82
4.6. Conclusion ... 86


Chapter 5
5. CONCLUSION
5.1. Preamble ... 87
5.2. Summary of Findings from the Study ... 87
5.3. Limitations of the Research
5.3.1. Limited Scope ... 92
5.3.2. Limited Sources of Data ... 92
5.4. Contributions to Knowledge
5.4.1. Theoretical Contributions ... 93
5.4.2. Managerial Contributions ... 94
5.5. Proposals for the Future Research ... 96
5.6. Final Reflection ... 96


6. REFERENCE ... 98

APPENDIX A ... 112
APPENDIX B ... 119

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