隨著世界的距離越變越小，在工作場合上更加無法避免與不同文化背景的人一同共事，跨文化現象普遍化，而在兩個相異的文化衝擊下工作的員工們會有著什麼樣的影響是本研究的探討方向。本研究的個案為某駐臺機構，研究方法為質性研究的半結構式深度訪談法，選取具代表性的研究對象進行訪談，採用Hofstede的文化五構面以及Folkman和Lazarus的因應策略，藉以分析訪談內容，達到本研究之目的，瞭解駐臺機構的員工面對加拿大與臺灣所知覺的文化價值觀差異，以及加拿大籍及臺灣籍員工所採取的因應策略。本研究發現在權力距離及不確定性避免兩構面為兩方主要的知覺差異，採取的方式也因員工認知本身的位置而不同。最後，依據訪談員工建議，針對該機構文化價值差異所造成的現實狀況提出具體及改善方案，協助此機構有效的面對及解決相關問題。

As the world becoming closer and closer, it is now inevitable to work alongside with people from different backgrounds and countries. Cross-culture has become a norm at working places. When two different cultural forces collide, what will happen to the employees? This question has brought us to the main interest of this study which lies in finding out how people cope when facing with cultural differences. A foreign institute located in Taiwan is the sample of this research. In order to collect relevant information, semi-structured questionnaires were used in the in-depth interviews are conducted. Following Hofstede’s cultural dimension, as well as the coping strategies proposed by Lazarus and Folkman, the objectives of this research to explore the cultural differences between Canadian and Taiwanese employees by comparing and analyzing the interview contents are met. Power distance and uncertainty avoidance are two main dimensions where the significant differences exist. The coping strategies chosen by the interviewees would depend on where they position themselves in the institute. Folliwng the ideas proposed by the interviewees, concrete suggestions are provided to assist the institute to smoothen the issues of cultural differences.

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