The value of business conducted by the financial accounting sector with Canadian-owned, International border businesses, and Public border-related businesses increased dramatically between 1996 and 1998. Overall, the value of business increased over 27 times that of the 1996 value reported. Of the 13 firms that participated in the 1996 and 1998 replications, business increased by more than 18 times from 1996 to 1998. Within these 13 firms, the dollar value of accounting business conducted with Canadian-owned business in Clinton County accounted for 99% of their total business with Canadian-owned, International border businesses, and Public border-related businesses. The firms that responded for this replication, but were not part of the 1996 study, accounted for 36% of total accounting business reported in Clinton County with Canadian-owned, International border businesses, and Public border-related businesses.

 Methodological Note:

The 1998 replication achieved a higher response rate than the two previous studies. Of the 52 accounting firms surveyed in 1998, four are no longer in business or have left the area, and 22 (46%) of the remainder responded. This compares with a response rate of 16 of 37 (43%) in 1996. 

Recommendation for Replication:

 The data gathered in this sector warrants continued replication efforts. With each replication of this study, the intent should be to track the responses of firms which have responded previously, thus strengthening comparable trend data. Of the 16 respondents to the 1996 survey, 13 participated in 1998. They are the core control group that should be encouraged to participate in future replications.