National culture and preference for alternate accounting controls USA vs Mexico

Investigates how differences in national culture affect the effectiveness of alternate accounting controls. This topic is becoming increasingly important as the trend towards global competition continues. The formation of the European Union, removal of trade barriers between the USA and Canada and Mexico, and the increasing global presence of firms from the Far East have raised important and related issues for US businesses. Addressing these issues is important because US firms have experienced a steady erosion in their ability to compete globally, and because this situation has been attributed, at least in part, to US firms’ suboptimal control system, of which accounting controls are a major component.