This study suffers from some limitations and, therefore, one must be cautious in generalizing
the results discussed above. A relatively low response rate was obtained for the study
because of the difficulty in isolating the right sampling frame and obtaining the sampling
frame from any one source. A large number (70%) of the companies in the sample were
manufacturing companies, thus, the results may suffer from an industry bias. The possibility
of omitted variables is another limitation. As discussed earlier, variables other than the
ones selected for the study may also be relevant to the selection decision for international
accounting software.