Organizational culture and perceptions regarding systems such as Six Sigma differ among the managers in local enterprises. These differences need to be surveyed based on the concepts underlying the managers’ 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 in regard to their perceptions of Six Sigma in Taiwan, conducts an analysis and then offers suggestions based on the results.The study samples are 300 managers from EMBA or MBA programs in Taiwanese universities. Using SPSS statistical tools, this paper finds that significant difference in 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 customers and competitors.