Based on the findings from previous research the following research hypotheses were proposed and tested:
H1. Organization communication is inversely related to the job stress of accounting professional in Taiwan and America.
H2. Organization communication is positively related to organizational commitment, job performance of accounting professionals in Taiwan and America.
H3. Job stress is inversely related to job performance of accounting professionals in Taiwan and America.
H4. Organization commitment is positively related to job performance of accounting professionals in Taiwan and America.
H5. There are differences in the levels of job performance, organizational commitment, organizational communication and job stress between accounting professionals in Taiwan and America.