56 Int. J. Business Performance Management, Vol. 16, No. 1, 2015 Copyright © 2015 Inderscience Enterprises Ltd. Further insights into assessing performance in the subsidiaries of MNEs Sylva Žáková Talpová* Department of Corporate Economy, Faculty of Economics and Administration, Masaryk University, Brno, Czech Republic Email: talpova@econ.muni.cz *Corresponding author Francesco Scalera Department of Business and Law Studies, Faculty of Economics, University of Bari ‘Aldo Moro’, Italy Email: roby_sca@virgilio.it Abstract: International business literature often associates company performance with a wide range of phenomena. However, MNE subsidiary performance is to a certain extent idiosyncratic, often too specific to conform to generalised observations. A consensus on the exact nature of subsidiary performance has yet to be achieved, although various approaches to assessment have been suggested. This contribution examines subjective MNE subsidiary performance measurement as a particular indicator of overall subsidiary performance. Using a sample of 249 MNE subsidiaries, it compares subjective and objective performance measures and explores the specifics of the subjective subsidiary performance evaluation. The results indicate that subjective and objective performance measures might not correlate in MNE subsidiaries, although such a correlation is often anticipated. Furthermore, it reveals the main obstacles to subjective performance assessment in subsidiaries. A summary of matters that should be taken into consideration when evaluating subsidiary performance is provided and promising directions for future research are suggested. Keywords: performance; MNE subsidiary; multinational enterprise; subjective performance measures; objective performance measures; subsidiary performance; performance assessment; performance evaluation. Reference to this paper should be made as follows: Žáková Talpová, S. and Scalera, F. (2015) ‘Further insights into assessing performance in the subsidiaries of MNEs’, Int. J. Business Performance Management, Vol. 16, No. 1, pp.56–66. Biographical notes: Sylva Žáková Talpová works as an Assistant Professor at the Faculty of Economics and Administration, Masaryk University. Her research has particularly dealt with strategies and performance of MNEs and project management. She has taught subjects in the field of international management, project management and is a Lecturer of Management Simulation