Out of Taiwan's 100 leading companies, 77 percent are led by Taiwanese. The older generation of leaders all grew up with an education in their mother tongue and in Japanese. Speaking Mandarin would often pose communication problems, so the style of using Taiwanese at management level took shape. In addition, with most employees originating from Taiwan, the style at the top was followed at lower levels.
台灣前一百大的企業集團中百分之七十七是台籍領導，老一輩的領導者幾乎都是在母語教育及日式教育的背景下成長，說起國語來往往造成語意不暢、用詞枯竭的窘境，因而形成企業領導階層的台語風；再加上員工也以本省人居多，上者風行，下者景從，企業的母語文化就這樣產生了。