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Keywords: Software, Export, Barriers, Numerical Taxonomy, Iran. JEL Classification: L86, F10, M16.

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:

1. Bell, J. (1997). "A Comparative Study of the Export Problems of Small Computer Software Exporters in Finland, Ireland and Norway." International Business Review 6(6): 585-604.

2. Bleaney, M., and K. Wakelin (1999). "Sectoral and Firm-Specific Determinants of Export Performance: Evidence from the United Kingdom." GLM Research Paper 99/12, University of Nottingham.

3. Bleaney, M., and A. Nishiyama. (2002). "Explaining Growth: A Contest between Models". Journal of Economic Growth 7: 43-56.

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4. Boehe, D. M. (2009). "Brazilian Software SME’s Export Propensity: Bridging "Born Global" and Stage Approaches". Latin American Business Review 10(2): 187-216.

5. Cater-Steel, A., and M. Toleman. (2008). "The Impact of National Culture on Software Engineering Practices". International Journal of Technology, Policy and Management 8(1): 76–90.

6. Correa, C. M. (1996). "Strategies for Software Exports from Developing Countries". World Development 24: 171-182.

7. Data Monitor (2010). Global Software & Service:Industry Profile, Data Monitor.

8. Economist Intelligence Unit (2009). Risk Reports 9. Ghemawat, P. (2002). "The Indian Software Industry in 2002".

Harvard Business Online Product No. 9-700-036. 10. Gregory, N., S. Nollen, et al. (2009). New Industries from New

Places: the Emergence of the Software and Hardware Industries in China and India, Stanford Economics and Finance/Stanford University Press.

11. Heeks, R. and B. Nicholson "Software Export Success Factors and Strategies in ‘Follower’ Nations". Competition and Change 8(3): 267-303.

12. Hessels, Jolanda and Terjesen, Siri (2008). "Entrepreneurial Career Capital, Innovation and New Venture Export Orientation". No H200808, Scales Research Reports, EIM Business and Policy Research.

13. Hofstede, G. (2001). Culture’s consequences: comparing values, behaviors, institutions, and organizations across nations, Sage Publications

14. Ibeh, Kevin I.N. (2004). "Furthering Export Participation in Less Performing Developing Countries: The Effects of Entrepreneurial Orientation and Managerial Capacity Factors". International Journal of Social Economics 31(1&2): 94-110.

15. Javidan, M. and Dastmalchian, A. (2003). "Culture and Leadership in Iran: The Land of Individual Achievers, Strong Family Ties and Powerful Elite". Academy of Management Executive 17(4): 124-142.

16. IIMA (Indian Institute of Management Ahmedabad). Survey of IT and Electronics Firms. Ahmedabad, India: IIMA, 2005–06.

17. Kozul-Wright, Z. (2003). Changing Dynamics of Global Computer Software and Services Industry: Implications for Developing Countries: Technology for Development, United Nations Publications.

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18. Navaretti, G. Galeotti, M. and Mattozzi, A.(2004). "Moving Skills from Hands to Heads: Does Importing Technology Affect Export Performance in Textiles?". Research Policy 33(6-7): 879-895

19. Neelankavil, James P., Anil Mathur, and Yong Zhang. (2000). "Determinants of Managerial Perfor Mance: A Cross-Cultural Comparison of the Perceptions of Middle-Level Managers in Four Countries". Journal of International Business Studies 31(1): 121–40.

20. Perlow, Leslie, and John Weeks. (2002). "Who’s Helping Whom? Layers of Culture and Workplace Behavior". Journal of Organizational Behavior 23(4): 345–62.

21. Sala-i-Martin, X. (1997). "I Just Ran Two Million Regressions". American Economic Review 87: 178-183.

22. Saleh, N., E. Carmel, et al. (2004). "Becoming Software Exporters?." Journal of East-West Business 10(1): 43-71

23. The Global Entrepreneurship Monitor (GEM) Report. (2009). 24. Vogiatzoglou, Klimis, (2009). "Determinants of Export

Specialization in ICT Products: A Cross-Country Analysis", No 2009.3, Working Papers International Network for Economic Research - INFER.

25. WITSA (2008). Digital Planet 2008: The Global Information Economy, The World Information Technology and Services Alliance (WITSA ).

26. Yang, Lei and Maskus, Keith E., (2009). "Intellectual Property Rights, Technology Transfer and Exports in Developing Countries". Journal of Development Economics 90(2): 231-236.

27. Yourdon, E. (1992). Decline and Fall of the American Programmer, Prentice-Hall.