A cross-cultural empirical analysis between the US and Taiwan: Perceived leadership styles and organizational commitment at Certified Public Accountant (CPA) firms

This study investigates the effects of different leadership styles on organizational commitment in both the US and Taiwan along with CPA firms. The study sample consists of 137 respondents from among the Big-Four in the US and 247 respondents from the Big-Four in Taiwan. In addition to both promising future and royalty dimensions in organizational commitment, Americans are concerned with joy in their work while the Taiwanese emphasize policy recognition. Furthermore, Americans are identified as favoring supportive leadership while the Taiwanese prefer supportive and participative leaderships. Among other variables that influence organizational commitment excluding gender and education level, Americans have significant relationships to job field, age, and whether a CPA license is held; on the other hand, Taiwanese care about the working tenure and job level.   Key words: Certified Public Accountant (CPA) firms, organizational commitment, perceived leadership style.