Information is critical to an organization's performance in today's knowledge based economy‐and information systems have become a primary resource. The management of information systems in organizations is currently undergoing a transformation. Outsourcing, an integral part of corporate strategy, is now being adopted as an approach to manage information systems. This has resulted in the spawning and rapid growth of the information services industry. This article reviews this new trend in the management of information systems and evaluates its implications for management.

Abstract. XBRL (eXtensible Business Reporting language) was recently, in 2008, in its 10th year. The concept was articulated in 1998 by Charles Hoffman, known as XFRML (eXtensible Financial Reporting Mark Up Language) to facilitate the business reporting process and improve financial reporting. The objective of this paper is to examine a decade (1998)(1999)(2000)(2001)(2002)(2003)(2004)(2005)(2006)(2007)(2008) of XBRL articles published in various publications including trade, practitioner and academic journals to identify trends and patterns, milestones, and organizations actively contributed to this development. Another goal is to assess public perceptions of XBRL, its capabilities and its future. We examined published articles where XBRL appeared either in the title or abstract of the article during 1998-2008. Considering that XBRL reporting is being required only in recent years, the research shows various interest groups worked together for a long time to achieve a common goal. The academic community has also been proactive in contributing to and assessing this new reporting standard. There is a trail of research articles to document this contribution. This paper provides various charts and interesting statistics.

A ABSTRACT. The authors analyzed the reactions of various academic-level respondent groups to 14 short scenarios reflecting ethical dilemmas in higher education and research. As the authors hypothesized, groups differed in their views of the dilemmas presented. The results did not support a 2nd hypothesis predicting a linear relationship between academic achievement of respondent groups and their ethical responses. The authors expected that as respondents gained more exposure to ethical perspectives through further education, they would respond accordingly, supporting a correlation effect. Despite significant differences between groups in their assessments of the dilemmas, situational differences other than educational attainment appeared to be most influential. The authors discussed implications, which raised doubt about whether teaching ethics enhances ethical behavior.

Internet pharmaceutical sales continue to skyrocket as healthcare providers and consumers are increasingly relying on the efficiencies and convenience that is available via such transactions. Managed care companies, increasing demands to reduce healthcare inefficiencies while maximizing the quality of patient care is a significant contributing factor to the expanding utilization and success of online pharmaceutical sales. However, with the expansion of Internet pharmaceutical sales, healthcare providers, pharmacy benefit management and insurance companies, and consumers realize new opportunities and risks. This paper will review the attributes and concerns associated with online pharmaceutical sales, discussing current and pending legislation intended to more effectively manage these parameters.

This paper explores the accounting practices and cultural setting of a general merchandise store located in Natchez, Mississippi during the post-Civil War period in 1865. The store ledger records complete sales and payroll entries from January through December 1865. The facts concerning the store came from a “cash book” (referred to as the ledger) that recorded financial transactions both prior to and after the Civil War [Holland, 1837]. Our article asserts that, in spite of devastating economic conditions, merchandisers in general were able to continue as central figures in daily lives in the Natchez area.