The focus of this research is upon human resource management and recruitment and selection practices in the Taiwanese cultural context. The samples were primarily focused upon manufacturing industry in Taiwan. The postal questionnaire was chosen for data collection. The 500 manufacturing companies randomly selected for this research were sent two questionnaires each. The questionnaire on FIRM and recruitment and selection (FIR.MRS) was addressed to HR manager whereas the questionnaire on work-related values of national culture was addressed to non-managerial employee. The research results indicate that there is a general desire among HR professionals in manufacturing organizations that FIRM polices are integrated with corporate strategies and that FIRM should be involved in decision making at board level. Evidence was also obtained that some FIRM decisions are shared between line management and HR specialists and that line managers had a particularly influential role in decisions regarding recruitment and selection, training and development, and workforce expansion/reduction. There was also some evidence supporting an assertion that certain recruitment and selection practices were culturally sensitive and this was supported by evidence of association between practice and country of ownership.