Organizational culture and perceptions regarding such systems differ among the managers in local enterprises. These differences need to be surveyed based on the concepts of the manager’s recognition and original meaning of the Six Sigma system, with the goal of creating unique Six Sigma characteristics suitable for local enterprises. Some managers are part-time students pursuing an MBA or EMBA program, and are likely to have an in-depth understanding of Six Sigma. This study applies a questionnaire survey to managers with regard to their perceptions of Six Sigma in Taiwan, and then conducts analysis and makes suggestions based on the results.

　　The study samples are 300 managers from EMBA or MBA programs in Taiwanese universities. Using SPSS 12.0 statistical tools, the topics examined in this investigation include the samples description, considerations of Six Sigma implementation, recognition differences with regard to implementation, the characteristics with regard to manager considerations and recognition. This paper finds that there is no significant difference about Six Sigma implementations among the managers, but some significant differences in organizational characteristics such as industrial characteristics, capital in business scale and the pressure from the customers and competitors.