This paper considers the extent to which multinational enterprises adopt a global or local approach in their management of human resources. Nine organisations, drawn from a range of nationalities and sectors operating in Ireland, were examined. The analysis revealed that the majority of organisations adopted a local approach, with headquarters involvement in many cases limited to monitoring the financial implications of human resource decisions. However, it appears that the transfer of human resource management practices can be a two way process with some subsidiaries focusing on human resource issues in order to maintain their competitive position within the corporation. The findings also suggest that the integration of human resource issues in strategic decision-making may need to be considered as a local, rather than a corporate level, activity.