The objective of this study is to understand the organization of information systems and technology in organizations whose activities cross national boundaries.1 Access to new markets for products, services, raw materials, and skills has always been a powerful incentive for organizations to expand internationally. The establishment of global alliances to leverage core competencies has led organizations to seek new ways of conducting business which have demanded a rethinking of organizational structures, processes, and culture. One of the fundamental tasks has been the establishment of appropriate information technology platforms to coordinate business processes for global business.