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The primary focus of the research reported in this article was on measuring the value of information in a business firm. A five‐sector system dynamics model was developed and calibrated to an average firm in the U.S. metal‐can production industry. The model was used to test several propositions about the economic value of information. A framework in which to assess information value was developed, and the performance of the firm was assessed using cost, profitability, and efficiency measures for the information attributes of accuracy, timeliness, relevance, and reliability at the strategic, managerial, and operational decision‐making levels of the firm.

The promise and potential of the new business paradigm labeled "e-business" is the driving force behind the tremendous demand for accounting professionals with both a technology background and a traditional accounting background. Where will these professionals come from? This paper lays out in detail the foundation for a new undergraduate academic program which is designed to both attract students and to provide them with the skill set necessary to succeed in this new e-business universe -the Joint Accounting/e-Business Technology major. Course content for this undergraduate major is based on a set of courses designed to integrate concepts and technologies necessary for an understanding of the infrastructure that supports e-business. Students, recruiters, and faculty will appreciate the distinct competitive advantages offered by this unique program.

It is becoming apparent that information technology is having a profound effect on today's workplace. The diffusion of technology is changing not only the procedural methods used to conduct business, but also the way companies relate to customers, suppliers, and employees. The revolution is no longer solely a technological phenomenon. It is also a social phenomenon that will necessitate a comparable revolution in how we structure organizations (Reynolds, 1989). Information technology is bringing about fundamental changes which will take years to work through and become fully integrated into our workplaces and culture (Wagel and Levine, 1989). The most significant implication of the evolving nature of information technology concerns the structure of the organization. When the organization's structure changes, decision processes, managerial roles, reward systems, communication systems, and types of people attracted to the organization also change. (Beer, 1980) Decision Support Systems (DSS) are just one of many types of technological tools for improving enduser performance that are available to modern business professionals (LeBlanc and Kozar, 1990). Microcomputer-based productivity software, electronic messaging systems, integrated office systems, video-teleconferencing, and computer-conferencing are just some examples of relatively recent technological innovations designed to make organizations more efficient and effective in the marketplace. There is no doubt that the use of any of these tools, in lieu of their traditional counterparts, affects the organization's work environment. However, it is more difficult to assess the impact of DSS on the environment than these other technologies. This paper will discuss some potential impacts of decision support