Scores were calculated for the firms on the three dimensions of international features of
the software (multicurrency, multireporting, and multilingual) and the three dimensions of
general selection criteria (security and support, cost and flexibility, and hardware and operating
platforms). Aggregate scores for each factor were computed by summing the scores
for each item in the factor. As a result, three variables corresponding to the three dimensions
of international features of accounting software and three variables corresponding to three
dimensions of software selection criteria were created.