This study examines attitudinal differences between Taiwanese and American police officers. Data used in this research were collected from two Taiwanese cities, Taipei and Kaohsiung, and two American cities, Indianapolis and St Petersburg. Occupational attitudes are assessed along four dimensions: order maintenance, community building, selective enforcement and distrust of citizens. The results indicate that, compared with their American counterparts, Taiwanese officers are more likely to support community building and distrust of citizens and less likely to favour selective enforcement. Taiwanese and American officers, however, do not differ much in their attitudes toward order maintenance. Implications for future research and policy are discussed.
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