While conjecture surrounds attitudes toward countertrade, there are few studies reporting on empirical inquiries. Attitudes to and perceptions of various dimensions of countertrade are reported for Australian firms and some comparisons are drawn from similar studies conducted in the UK and Canada. Generally, attitudes toward countertrade of those Australian managers who were surveyed, which include both countertraders and non‐countertraders, are positive. This is the first empirical study of international countertrade of its type conducted in Australia. It follows in the tradition of studies conducted in the UK and Canada and it broadens international understanding of this form of exchange, which has long been practised in Europe, but not in Australia.
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