The main purpose of this paper is to provide a forum in which a methodolgies employed in the study of election and electoral systems are discussed. We recognize that each methodology with its inherent limitations can only be suitable for some specific questions. In this paper, we examine the differences between the studies using variable-oriented approach on the basis of pluralism leading to general statements, and the studies using case-oriented approach on the basis of elitism leading to interpretive statements about specific case.This paper concludes, based on Taiwan case, that the dialectical methodology and historical-structural approach should be well reconciled to broaden the analytical horizon. Only by so doing will the insufficiencies in the studies based on variable-oriented approach be overcome.