| Multinational enterprises engaged in manufacturing overseas often employ their domestic accounting and control systems in their counterpart foreign operations. The literature suggests that, due in part to different operating environments around the world, this practice may limit the usefulness of information available to foreign operations. User needs are claimed to vary around the world.;A Thurstone instrument was used to determine manager attitudes toward the local operating environment. Attitudes about local education, economic characteristics, government receptiveness to business, and worker values were measured to obtain a reading on the favorableness of the business environment. Responses to the environmental constructs were then correlated with the responses to information value to determine the environmental variables associated with the usefulness of information.;The results showed that formal reports, in general, are valued more highly outside the U.S. than within the U.S., while informal discussion as a form of information is valued more highly within the U.S. than outside the U.S. The results also showed that the U.S. operating environment is considered, in general, more favorable to operating a business than non-U.S. environments. However, the correlation of environmental characteristics with information value was small, although consistent across many types of information.;This study empirically examined information value in different countries and attempted to determine the environmental variables associated with information value. The value of internal information was assessed for common areas of responsibility across one large multinational manufacturer. This was done to assure that information available to managers worldwide and manager responsibilities worldwide were reasonably uniform. The technique applied was a Likert scaled instrument inquiring about the usefulness of information in each area of responsibility. |
