The results of the study also indicate that international U.S. companies place importance
on the general selection criteria items included in this study. Among general selection
criteria, security and support considerations are considered most important in the selection
of international accounting software reflecting the security concerns of firms as control over
information systems tends to become diffused with internationalization. The importance
placed on general selection criteria in the selection of international accounting software
does not, however, differ depending upon the size and the degree of internationalization of
firms.