Owing to the development of economics and mordernization of business entities, many accounting firms are expanding their practice in the world market. This paper studies one major problem that relates to the in tegration their organizational cultures among various operational units in different coun-tries. In order to determine their differences, we classify Taiwan's accounting firms two groups, a domestic group and an international group, and measure their scores in Hofstede's four cur culture dimensions dased on the work-related value of these accounting firm's members. In addition, we also have an attempt to understand the the influence of the "Big Eight" accunting firms of the united state on Taiwan's accounting firm. From the study, we find it has only one significant variance in Uncer-tainty Avoidance of Hofstede's four dimensions between domestic group and international group. Further analysis shows there is little effect in Uncer-tainty A voidance dimension and Individualism/Collectivism dimension as to the influence of American culture on Taiwan's accounting firms.