How Culture Affects the Use of Information Technology

26 Pages Posted: 19 Mar 2003

See all articles by Sharon K. Johns

Sharon K. Johns

Brigham Young University - School of Accountancy

Murphy Smith

Texas A&M University-Corpus Christi-Department of Accounting

Carolyn Strand Norman

Virginia Commonwealth University (VCU) - Department of Accounting

Abstract

Multinational enterprises (MNEs) must be able to communicate and process data efficiently and effectively throughout the firm. The use of information technology is often affected by the various cultures in which MNEs operate. Technological advances have altered the methods by which MNEs conduct both their domestic and international operations. Advances such as e-business, information security, and electronic financial reporting are among the most significant technological changes facing accountants. As accountants confront and resolve these challenges, they will need to consider the effects of culture on implementation and use of technology. The purpose of this study was to examine differences in cultural and organizational environments of MNEs. Based on these cultural differences, we formed and tested hypotheses regarding the utilization of information technology by accountants. The findings indicate that impediments to international data flow are significantly related to culture.

Keywords: Culture, information technology, international business

JEL Classification: M40

Suggested Citation

Johns, Sharon K. and Smith, Murphy and Norman, Carolyn Strand, How Culture Affects the Use of Information Technology. Accounting Forum, Vol. 27, No. 1, pp. 84-109, 2002. Available at SSRN: https://ssrn.com/abstract=376504

Sharon K. Johns (Contact Author)

Brigham Young University - School of Accountancy ( email )

Provo, UT 84602
United States

Murphy Smith

Texas A&M University-Corpus Christi-Department of Accounting ( email )

6300 Ocean Dr
Corpus Christi, TX 78412
United States

Carolyn Strand Norman

Virginia Commonwealth University (VCU) - Department of Accounting ( email )

Richmond, VA 23284
United States

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