ORGANIZATIONAL CONTEXT AND SELECTION OF INTERNATIONAL ACCOUNTING SOFTWARE: AN EXPLORATORY STUDY |
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Institution: | 1. CEA, LETI, MINATEC Campus, F-38054 Grenoble, France;2. STMicroelectronics, 850 Rue Jean Monnet, Crolles, France;3. Now with IMEC, Kapeldreef 75, B-3001 Leuven, Belgium |
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Abstract: | The demand for accounting software with international functionality has risen significantly with the increasingly global nature of business transactions. Our study, based on a survey of international U.K. firms, explores the possible relationship between organizational context and international attributes considered important by these firms in selecting international accounting software. Our results show significant influences of organizational size, structure, and maturity on the perceived need for international features of accounting software. Moreover, there is also evidence that U.K. firms consider technical multi-currency and multi-reporting functionality as the most important international features of accounting software. The implication from our results is that organizational context should be an important consideration in the selection and design of international accounting software. |
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