This paper examines family decision-making roles among samples of consumers from the United States and Venezuela. The findings suggest considerable differences between the manner in which family purchasing decisions are made in the two countries for a wide variety of products and services. In general, the results indicate the dominance of the husband within the Venezuelan sample, whereas the U.S. sample is characterized by more joint husband/wife decisions.

This paper makes a case that accounting is a professional function in which activities depend on the needs of those business groups it serves. As the information needs of these separate national business groups converge, there will be precipitated a parallel growth of an internationalized accounting community. This study investigates two hypotheses about the international linkage between acounting practices and the information needs of the financial community.

The objectives of this paper were: 1) to determine if there exists an underlying dimensionality of opinion leadership across different cultural groups, and 2) to determine if this underlying structure can be used to identify opinion leaders for the purpose of targeting communications by multinational businesses to assist them in the diffusion of innovations and ideas. Opinion leaders were rated by students representing five different cultural backgrounds. Results tended to show that there is a set of common dimensions by which opinion leaders are evaluated, but that different cultures assign different weights to the dimensions.