This work surveyed Taiwanese companies to identify their key issues confronting managers and developers of IS. A sample survey strategy was used with a questionnaire and interviews. The questionnaire was evaluated and pretested; it contained 38 key issues. 748 questionnaires were mailed out and there were 332 effective responses. The top 3 issues were found to be: top management support, communication between the IS department and users, and aligning MIS with business goals. Factor analysis was used to aggregate the issues into seven higher factors. The effects of the various variables on the rankings and ratings of the key issues were analyzed. The rankings were then compared with a 1988 survey in Taiwan; in addition, the results were compared with recent U.S. surveys.