To conclude, the basic purpose of examining human resource from a
comparative and international perspective is that it contributes to an understanding of the extent to which there are differences between organisations and their subsidiaries located in different countries. The main difference between comparative and international HRM is comparative HRM seeks to explain the differences arising between different business systems while IHRM downplays the importance of host and home country differences. The greater cultural distance between home country and host country, the harder it will be for the MNCs to transfer home country philosophies and practices. This impact on the way HR practitioners have to implement their policies but opens up new avenues for research for the academics.