With the increasingly fierce industry competition and customers demanding higher quality products or service at the same time, top-notch companies and academic communities have continuously evolved many tools, methods, standards for seeking the improvements in the operational performances to bridge gaps in customers¡¦ expectations. Among these practices, Six Sigma has been recognized as a systematic and structured methodology that attempts to improve process capabilities through its focus on customers¡¦ needs. It has been described as an approach for organizational changes, which incorporates elements with quality management and business process re-engineering. However, adopting Six Sigma into effect is a costly investment, assessments of implementation performance shall be prudently made. This study is based on the perspectives of institutional theory, implementation climate, innovation-values fit, and innovation-abilities fit with some modified measures from the viewpoints of large manufacturing companies. 323 samples were taken by stratified random sampling. The major findings are (1) Normative pressure might influence the employees¡¦ intentions of innovation implementation, but not enough to cause real actions. (2) The influence of an organization¡¦s climate upon the innovation implementation is not evident. (3) Innovation -value fit has directly influenced upon the innovation implementation and can directly enhance the performance improvements. (4) The influence of Employees¡¦ current abilities upon innovation implementation is evident.