One hundred and three questionnaires were returned undelivered, 96 firms responded
that they faced no international accounting issues,8 and 57 companies wrote back regretting
their inability to participate for various reasons (company policy, etc.). From the remaining
pool of 744 firms, we received 163 replies. We excluded 31 responses from companies not
currently using or considering purchase of international accounting software, giving us a
final sample of 132 companies and an 18% response rate.