摘要:This paper presents a comparative case-study into the telework adoption processes in a French and Dutch subsidiary of the same ICT-multinational. Drawing on internal policy documents and semi-structured interview data collected from 10 line managers, the study examines the subsidiaries’ telework policies, the line managers’ evaluations of the telework practices and policies in their firms, and their views on conditions for dissemination of telework practices in their subsidiaries. In comparison with the Dutch culture, the French culture was assumed to be less conducive to the diminished level of face-to-face interaction typical of telework. In contrast to expectations, however, the presence of a formal telework policy in the French subsidiary suggested upper management to support telework. The absence of a formal telework program in the Dutch subsidiary was attributed to Dutch upper management’s disapproval of telework due to telework abuse in the past. At the lower management levels, however, culturally defined attitudes dominated. Although formally successful, the French line managers were reluctant towards telework. In spite of the lack of support of upper management, the Dutch line managers, approved to telework as an underground activity. The study concludes that telework management is essential for any telework program to reach its full potential and to expand the availability of telework to larger groups of workers.