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Firm characteristics and selection of international accounting software |
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| Authors: | Ajay Adhikari Marc I Lebow Hao Zhang |
| Institution: | a Department of Accounting, Kogod School of Business, The American University, Washington, DC 20016, USA b Hampton University, Hampton, VA, USA c Leeds University Business School, Leeds University, Leeds LS2 9JT, UK |
| Abstract: | We report the results of a survey of international U.S. companies focused on the selection of international accounting software. We investigate the relationships among firm characteristics (size and degree of internationalization), international features of accounting software (multicurrency, multireporting, and multilingual), and general selection criteria (support and security, hardware and operating platforms, and flexibility and cost). We find that firms’ reported preferences for international features differ depending on size and degree of internationalization. However, the relationship between firm characteristics and general selection criteria is not significant. The implication from our results is that firm characteristics should be an important consideration in the selection and design of international accounting software. |
| Keywords: | Software selection International accounting software Firm characteristics |
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