IBV · Fachoberschule Bayern · Jahrgangsstufe 12 · NEUER LehrplanPLUS
gültig ab 2027/28ca. 40 UEbilingualInternationalisationIntercultural competence
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Aligning a company internationally and leading it with intercultural competence
Internationalisation is more than selling products abroad. A company must analyse why it wants to internationalise, where it should operate, how it should enter a foreign market, which compliance risks arise and how cultural differences affect communication and leadership. This learning area therefore connects strategic management, location analysis, market-entry decisions, governance and intercultural competence.
Contents
- Motives for internationalisation
- Stakeholder perspectives
- International location decision
- Utility value analysis
- Market-entry strategies
- Resource commitment and control
- Strategy selection
- Compliance management
- Code of conduct
- ESRS governance
- Hofstede’s cultural dimensions
- Limits of cultural models
- Intercultural communication
- Communication strategies
- Integrated case
1. Motives for internationalisation
The decision to operate internationally should start with the company’s operating environment. LehrplanPLUS distinguishes sales-oriented, cost-oriented and procurement-oriented motives.
| Category | Typical motives | Question for UNTERNEHMER AG |
|---|---|---|
| Sales-oriented | diversification, opening up new markets | Can dependence on the German market be reduced and new customer groups reached? |
| Cost-oriented | labour costs, material costs | Can production or procurement costs be reduced without undermining quality and resilience? |
| Procurement-oriented | skilled labour, availability of raw materials | Does a foreign location provide access to scarce skills or inputs? |
2. Internationalisation from different stakeholder perspectives
The curriculum explicitly requires relevant stakeholder perspectives. A location that appears attractive from a pure cost perspective may be evaluated differently by employees, owners, customers, suppliers or society.
| Stakeholder | Possible interest | Possible conflict |
|---|---|---|
| owners | profitability, growth, risk diversification | high investment and country risk |
| employees | secure jobs, development opportunities | relocation or restructuring |
| customers | availability, quality, competitive prices | quality differences / longer supply chains |
| suppliers | stable orders | replacement by international suppliers |
| state/society | employment, tax revenue, sustainable conduct | environmental/social externalities |
3. Choosing an international business location
A location decision combines quantitative and qualitative factors. The new curriculum explicitly requires the use of authentic information to compare countries.
4. Utility value analysis – scoring model
When location factors cannot all be expressed in euros, a utility value analysis makes a structured comparison possible. The procedure does not eliminate managerial judgement; it makes assumptions and priorities transparent.
Total utility value = Σ weighted scores
| Criterion | Weight | Country A rating | A weighted | Country B rating | B weighted |
|---|---|---|---|---|---|
| skilled labour | 30% | 5 | 1.50 | 3 | 0.90 |
| infrastructure | 25% | 4 | 1.00 | 5 | 1.25 |
| political stability | 25% | 4 | 1.00 | 3 | 0.75 |
| cost level | 20% | 2 | 0.40 | 5 | 1.00 |
| Total | 100% | 3.90 | 3.90 |
5. Market-entry and market-development strategies
The curriculum structures internationalisation according to resource commitment and degree of internationalisation. Four central forms must be distinguished: direct export, contract manufacturing, joint venture and subsidiary.
| Form | Own resource commitment | Control | Typical characteristic |
|---|---|---|---|
| direct export | relatively low | limited abroad | production remains largely domestic |
| contract manufacturing | low to medium | limited production control | foreign partner manufactures under contract |
| joint venture | medium/high | shared | joint enterprise with partner |
| subsidiary | high | high | own foreign company |
6. Resource commitment, control and risk
Increasing commitment often creates greater control and market proximity, but it also binds more capital and increases exposure to location-specific risks. The relationship is therefore a strategic trade-off rather than a simple ranking.
7. Selecting an internationalisation strategy
8. Compliance management in internationalisation
Compliance means organising corporate conduct so that legal rules and binding internal standards are respected. Internationalisation increases complexity because different legal systems, intermediaries, procurement chains and business cultures interact.
| Risk | Preventive measure | Detective/corrective element |
|---|---|---|
| corruption/bribery | clear approval rules, training, due diligence | controls, audits, investigations |
| conflicts of interest | disclosure rules | review and escalation |
| supplier misconduct | supplier standards / risk assessment | monitoring, contractual remedies |
| retaliation against reporters | protected reporting channels | whistle-blower protection and follow-up |
9. Code of conduct
A code of conduct translates abstract compliance principles into behavioural expectations. It can address gifts, conflicts of interest, corruption, fair competition, human rights, data handling and reporting channels.
10. Governance within the ESRS context
LehrplanPLUS explicitly links compliance to Governance within the European Sustainability Reporting Standards (ESRS), for example prevention and detection of corruption and bribery and protection of whistle-blowers. The key learning objective is to connect governance structures with sustainable corporate management.
11. Hofstede’s cultural dimensions
The curriculum uses Hofstede’s framework as a theoretical concept for analysing possible cultural differences. The dimensions are analytical tendencies, not labels for individual people.
| Dimension | Core question | Possible communication implication |
|---|---|---|
| power distance | How is unequal distribution of power dealt with? | expectations about hierarchy and participation |
| uncertainty avoidance | How comfortable is a society with ambiguity? | need for rules, detail and planning |
| individualism vs. collectivism | How strongly are individual and group ties emphasised? | individual responsibility vs. group orientation |
| masculinity vs. femininity | Which achievement/social values are emphasised? | competition, consensus, work-life expectations |
| indulgence vs. restraint | How freely are gratification and enjoyment socially accepted? | attitudes to leisure, expression and consumption |
12. Limits of cultural-dimension models
The curriculum explicitly requires students to describe limitations of the concept. National averages cannot predict the behaviour of an individual. Cultures are heterogeneous and dynamic; generation, profession, organisation, region and personal experience also matter.
13. Intercultural communication situations
Communication problems can arise even when everyone speaks the same language. Expectations about hierarchy, directness, deadlines, disagreement, decision-making and feedback may differ.
| Situation | Possible misunderstanding | Professional response |
|---|---|---|
| meeting | silence interpreted as agreement | explicitly verify understanding and positions |
| feedback | direct criticism perceived as disrespectful | adapt wording without hiding the factual issue |
| decision | different expectations about hierarchy | clarify decision rights and process |
| business correspondence | tone or level of formality misread | use clear structure and culturally sensitive language |
14. Developing successful communication strategies
15. Integrated case: international expansion of UNTERNEHMER AG
The board considers Country A and Country B for expansion. Country A offers excellent skills and political stability but higher costs. Country B is cheaper and has strong infrastructure but greater compliance risk. A local partner in B offers a joint venture.
- Classify the company’s motives as sales-, cost- and procurement-oriented.
- Identify stakeholder interests and conflicts.
- Construct a scoring model with justified criteria and weights.
- Interpret the result instead of merely naming the highest score.
- Compare direct export, contract manufacturing, joint venture and subsidiary.
- Select a market-entry strategy consistent with motive, location and risk.
- Design compliance safeguards including anti-corruption and whistle-blower protection.
- Use Hofstede’s dimensions to formulate hypotheses about communication risks.
- Explain the limits of the model and develop concrete communication strategies.
16. Typical exam mistakes
| Mistake | Better approach |
|---|---|
| “Lower labour costs → choose the country.” | Combine several location factors and stakeholder/risk perspectives. |
| Scoring model result treated as objective truth. | Discuss weights, ratings, data quality and strategic fit. |
| Entry modes merely listed. | Compare resource commitment, control, knowledge and risk. |
| Compliance reduced to “follow the law”. | Explain preventive, detective and response mechanisms. |
| Hofstede used to predict individual behaviour. | Use dimensions as analytical hypotheses, then verify in the concrete situation. |
| Communication strategy remains abstract. | Formulate concrete behaviour for the given business situation. |
17. Exam and transfer training
18. Learning area at a glance
| Decision | Tool/concept | Core competence |
|---|---|---|
| Why internationalise? | sales/cost/procurement motives | analyse operating environment |
| Where? | location factors + scoring model | compare countries using evidence |
| How? | export, contract manufacturing, JV, subsidiary | select strategy coherently |
| How to act lawfully? | compliance, code of conduct, ESRS governance | assess safeguards |
| How to cooperate? | Hofstede + communication strategies | analyse, reflect, adapt |
✏️ Jetzt selbst üben – im Aufgabengenerator
Erzeuge Aufgaben zu Internationalisierungsmotiven, Standortwahl und Nutzwertanalyse, Markteintrittsstrategien, Compliance sowie interkultureller Kommunikation – passend zu IBV 12 im neuen LehrplanPLUS.