The first purpose of this study was to investigate whether there are differences in organization communication, job stress, and organizational commitment levels of accounting professionals between two countries with different cultures, the USA and Taiwan, The second purpose was to identify the relationships, if any, between organizational communication, job stress, organizational commitment and the job performance of accounting professionals in Taiwan and American companies. Both of these areas of research have received little or no attention in the research literature. Cultural differences are important to consider especially with global changes in the way and place that companies do business. In addition, investing in professional qualifications is a major commitment of time and resources yet little research has studied the impact of such commitment on subsequent organizational behavior of employees either using or not fully using their training and credentials on the job.