This paper discusses the findings of a survey conducted over three years in Hong Kong and Taiwan concerning the nature of business and human resource strategies in the two regions. The differences between the two regions in relation to business and human resource strategy are noted, with particular emphasis on the implications for the development of management education in the Asian region. The importance of incorporating and interpreting business and human resource strategy according to culturally relevant differences between the two regions is also noted. [Copyright of Journal of Teaching in International Business is the property of Routledge. Full article may be available at the publisher's website: http://dx.doi.org/10.1300/J066v12n02_04]