EMERGING CHALLENGES IN THE SOFTWARE LOCALIZATION INDUSTRY Dianne Cyr Associate Professor Simon Fraser University 2400 Central City, 10153 King George Highway Surrey, B.C. Canada, V3R 7P8 Tel: (604) 586-5225; Fax: (604) 586-5237 E-mail: cyr@sfu.ca and Richard Lew Research Associate Simon Fraser University 2400 Central City, 10153 King George Highway Surrey, B.C. Canada, V3R 7P8 Thunderbird International Business Review, 45(3), 337-358.