ویژگی های شرکت و انتخاب نرم افزار حسابداری بین المللی
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|47394||2004||17 صفحه PDF||سفارش دهید||6512 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Journal of International Accounting, Auditing and Taxation, Volume 13, Issue 1, 2004, Pages 53–69
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.