This paper investigates the impact cultural values had on 351 Taiwanese respondents in a simulated international business negotiation. Independent variables of Power Distance, Masculinity, Long-Term Orientation and Nationality (American, Japanese and Chinese) were loaded into simulated profiles as the stimuli that were expected have differing effects on the respondents’ face concerns. Conjoint analyses were run and demonstrated that Nationality and Masculinity showed significant differences in respondent preferences. As expected, a considerable amount of cross-cultural accommodation was shown towards American counterparts, while ethnic affirmation was demonstrated with Japanese and Chinese profiles. Executives involved in negotiations and business dealings in Taiwan should consider how these preferences can affect negotiated outcomes.

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