Moreover, the role of top management in heterarchical MNCs tends to be different from the functions of top managers in center- oriented MNCs. The most significant difference and the biggest challenge is to move from an attitude of control to an attitude of enabling. More precisely, the dominant task of top management in heterarchical MNCs is to strengthen both the competence of decentral- ized units and interunit coordination rather than dictate processes and outcomes. Thus, its functions are more systemic than direct. In- stead of being designers of strategies