The business negotiation styles of Taiwanese and Philippine Chinese were examined by means of 460 survey questionnaires. The design was based on the dual concern model developed by Pearson (1999) from the theory proposed by Blake and Mouton (1985) and explored the tendencies of negotiations
and 5 negotiation category styles of accommodation, collaboration, avoidance, competition, and consultation. Results indicated that although both Taiwanese and Philippine Chinese belong to the Chinese culture, there are cultural differences. Philippine Chinese were more inclined to use the
negotiation styles of accommodation and withdrawal, whereas Taiwanese used competition more, indicating that the Taiwanese tended to be more aggressive.