Acceptance of emerging technologies for corporate accounting and business tasks: An international comparison

Multinational enterprises make use of a variety of information technologies, and require access and usage of various databases and information sources. Based on a global survey, this study examines patterns of technology usage and impediments to such technology in a multinational setting. Past research indicates that culture has an impact on corporate activities, and thus, culture would theoretically affect use of emerging technologies for corporate accounting and other business tasks. This is an important issue as usage of information technology has been shown to affect corporate performance, specifically profitability. The results indicate that external, cultural, and technological differences between countries can significantly affect the use of emerging technologies in the accounting function.