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Recent advances in the Internet have afforded professional accounting firms a form of promotion to enhance their image as technologically competent. Currently, over 2,000 accounting firms have Web sites registered with The List of CPA Firms Directory. The objective of this paper is to conduct a preliminary content analysis of the web pages of accounting firms. A total of 346 Web sites were randomly selected. The contents of the Web pages were examined and analysed for inclusion of client choice factors, basic company information, value added features, and graphics. The registration of the accounting firms' Web sites by search engines, Web yellow pages, CPA directories, and state CPA societies was also investigated. Generally, firms did a good job of providing basic client desired information about the firm, but they must register their Web sites with search engines that are commonly available and must encourage more interactivity with existing and potential clients by providing free information such as newsletters and links to relevant Web sites. They need to develop greater expertise in using the specific features and advantages of the Internet medium.

cultural dimensions, NAFTA, sexual harassment, whistle-blowing,

This paper reports on a project in which students discussed an ethical dilemma using Internet e-mail as the medium of communication. The assignment requires both informal and formal document development in a team environment and uses cooperative learning strategies to assure full participa tion by all students. Students thus have the advantage of discussing an important current business issue, are facili tated in this discussion by the use of structured learning techniques, are required to exercise their thinking and writ ing skills in a variety of ways, and in many cases must acquire new technical and intellectual skills for communi cation across the Internet.

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