Finally, there was a significant correlation found between organizational commitment and job performance (r = 0.42, p < 0.01). There were no differences in results between the genders of either the Taiwan or the US samples. A two-way analysis of variance was also computed with occupation (manager and accountant) as on factor and country (Taiwan or the USA) as the other factor for each of the four measures used. Once again, there were no differences found for the communication and stress scales but for the job performance measure accounting professionals reported a lower level of performance than managers (F(1, 139) = 7.49, p < 0.05) and the people in Taiwan reported a lower level of organizational commitment than did the respondents in the United States (F(1, 139) = 29.29, p < 0.01).