“…After removing four invalid questionnaires, the valid response rate was calculated as 15%. Although this response rate seemed to be low, it was comparable enough to other Taiwan's studies on the manufacturing sector, such as 14.6% (Huarng & Chen, 2002), 13.1% (Chen & Wei, 2002), 13% (Liang & Hung, 1997), and 16.5% (Shang & Marlow, 2005) on large manufacturing enterprises, 12.6% (Tao, Ho, & Yeh, 2001) on medium enterprises, and 16.3% (Kao, Lee, & Kuo, 1997) and 13% (Carr, Leung, & Sheu, 2000) on all sizes. The main causes of this low response rate in Taiwan's manufacturing survey studies may be attributed to the dramatic increase of higher education institutions from less than 30 to over 170 since the 90s, very limited sources of company directories such as Common Well magazine, China Credit Information Services, and the Ministry of Economic Affairs, and a large portion of Taiwan's business category is in the manufacturing sector.…”