Information Systems Tools, Data Security, And On-Line Database Usage Among Multinational Enterprises

Abstract

Multinational enterprises (MNEs) are increasingly important to business activity in the United States and abroad. Developing technologies in e-business, information security, and electronic financial reporting are causing major changes in the accounting information systems of companies based in the U.S. and around the globe. The ability to communicate and process data efficiently and effectively is essential to the continued success of these firms. MNEs operate in diverse cultural environments. Research has demonstrated that culture affects the use of information technology, including how firms collect, sort, process, and distribute accounting information and other types of information. The efficiency and effectiveness of information systems depends on the appropriate use of information systems tools and techniques. This study examines the use of systems development tools and techniques, data security devices, and on-line databases among multinational firms.