現代人生活在發達的網際網路與技術進步之下，同時生活步調也受到疫情影響而放慢，為了能有更多機會吸收瑣碎的資訊，人們開始使用Podcast作為接收資訊的媒介之一，它具備了各式各樣的節目類型，不論是知識型、日常型、投資型又或是時事型，皆可以在該平台中找到符合消費者需求的節目，因此逐漸有越來越多的聽眾，利用上下班通勤或是做家事的瑣碎時間，收聽他們感興趣的節目，也直接造就2020年成為台灣的「Podcast元年」。
本研究選定台灣Podcast產業中的SoundOn作為研究對象，欲探討跨國企業可能會面臨的外商劣勢，並針對產業特性提出三個觀點作為研究依據，分別是當地資訊網路、目標市場的文化差異以及策略執行的靈活度，除了點出Podcast產業與其他傳統產業的相異之處，更進一步針對台灣與其他國家的文化差異給予營運決策的建議，補足目前文獻缺少的產業缺口。

People are now living under the advanced Internet and technology, and the pace of life has been slowed down by the epidemic, so in order to have more opportunities to absorb trivial information, people are using Podcasts as one of the media to receive information. As a result, more and more listeners are using their time to listen to the programs they are interested in during their commute to and from work or household chores, making 2020 the "Year of Podcast" in Taiwan.
This study selects SoundOn in Taiwan's Podcast industry as the target group to explore the liability of foreignness faced by multinational enterprise. Three perspectives are proposed to address the characteristics of the industry, namely, local information networks, cultural differences in target markets, and flexibility in strategy implementation. The study not only points out the differences between the Podcast industry and other traditional industries, but also provides suggestions for operational decisions based on the cultural differences between Taiwan and other countries, filling the gap in the current literature.

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