Purpose-The purpose of this article is to present a conceptual model that posits the strategic relationships between information technology, clinic operations and physicians and the subsequent outcomes to patients, physicians and clinics which can lead to competitive advantages in the healthcare environment. Design/methodology/approach-This paper is based on a review of the literature and proposes a conceptual model of the strategic relationships essential for success. The scope of the paper is based on the legal, economic and political triggers impacting the strategic relationship between electronic medical records, clinic interoperability and physicians as owners/users. Findings-The paper presents the formation of a conceptual model which identifies the strategic alignment between clinics, physicians and information technology, more specifically, electronic medical records. Research limitations/implications-This paper is limited in that it is not an empirical investigation but a conceptual model of future research endeavours. Future research endeavours should seek empirical findings related to the relationships proposed in the model. Practical implications-Physicians, clinics and patients should be aware of the impact electronic medical records have on the health environment as well as the potential competitiveness due to health consumerism enabled by electronic medical records. Social implications-Electronic medical records, personal health records and electronic health records are infiltrating society; subsequently health consumers should determine how this technology may impact their healthcare. Originality/value-The value of this paper is to provide a conceptual model as a basis for future empirical research and awareness of changes in the competitiveness of the healthcare environment.

Accounting education is moving toward an online learning environment. While many universities teach in the face-to-face environment, or at least offer that option, there are also many universities offering online accounting education. Attitudes and intentions of potential employers of accounting students need to be understood by academics as well as by university students. Accreditation and training can play a key role in effective online accounting education. The purpose of this study was to identify and examine factors that have a significant impact on employer perceptions of online accounting education. A survey was developed from literature review and interviews and then distributed to CPAs in Oklahoma. The research question asked if an accounting degree from an online university would affect the decision to hire an applicant. Of the 220 CPAs surveyed, 41.6% agreed that it would impact their decisions to hire. The only demographic that significantly impacted this decision was age. The other demographics surveyed: level of education, gender, employment position, and industry did not have a significant impact. The top three concerns identified were the integrity of online courses, opportunities for live interaction, and the design of effective courses. Course design, such as that implemented with Quality Matters, addresses two of the top three concerns. Knowledge of effective online course pedagogy, both by academics and students, and then conveyed to potential employers is necessary to help overcome the concerns for online accounting education.