Collection and Transmission of Accounting Information Across Cultural Borders: The Case of US MNEs in Jordan

Abstract

This paper examines some of the problems facing host country nationals as they work to comply with the US parent company 's costing, accounting, and reporting mandates. The study contributes to our understanding of international accounting in three ways. First, it focuses on intra-firm rather than international coordination and control issues. Second, it provides numerous applied examples from inside business how cross-cultural misunderstandings can adversely affect firm performance. Third, it approaches issues from the perspective of the foreign (in this case Middle Eastern) accountant, controller or manager rather than from the more frequently studied perspective of the US parent. Presumably, a better understanding of the day to day problems facing off-shore foreign managers will help home-office employees work more effectively with their overseas counterparts.