No abstract

The use of an information system as a competitive weapon is, of course, a topic of considerable interest these days. Usually the interest is centered on the for-profit sector, where notions of combat in the marketplace are not at all foreign. Competition among organizations in the not-for-profit sector, such as hospitals and universities, is usually thought to be more muted and genteel. As organizations in the non-profit sector fight for survival in an increasingly harsh environment, however, there is no reason for them to forego potential strategic advantages through the use of information technology.Based on a series of four case studies, this article examines the conditions under which a hospital might expect to gain competitive advantages. The special culture of a hospital, in which physiCians hold a great deal of power relative to the hospital administration, must certainly be taken into account. The authors also assert that strategic systems must generally integrate the more traditional transaction processing and information reporting systems. When done right, though, a health care organization can expect to achieve competitive advantages through its information system. The article has obvious relevance for those involved in health care institutions. It also has broader implications, however, because the issues discussed-e.g., the importance of taking account of organizational culture and the need for a strategic system to penetrate into operational activities-have general applicability. MIS Quarterly/June 1990

Short-term study abroad courses often claim to provide a unique experience for students, but it is not clear how the value translates into a dollar amount. The paper uses the contingent valuation method to assess participating students' pre-and post-trip perceived dollar value of their study abroad courses at an AACSB accredited business school. We identify a number of benefits associated with the maximum willingness to pay and find that the maximum willingness to pay exceeds the actual cost of the trip, sometimes by a large margin. In addition, we offer a set of learning objectives appropriate to business study abroad courses.

No abstract

The case chronicles a newly promoted manager's search to uncover an inventory fraud that had been perpetrated by her supervisor at CIT, a publicly held company. During the ensuing investigation, CIT and the Florida Department of Law Enforcement identified 36 different transactions involving the diversion of nearly 2,500 computers, with a conservative estimated total loss to the company of $637,000. Students are also exposed to the importance of internal controls, red flags, the fraud triangle, and forensic accounting techniques. The case also lets the reader see what occurs when, due to management override of internal control, a subordinate no longer trusts a supervisor's communicated information. This can be used at the undergraduate or graduate level in an Accounting Information Systems, Internal Auditing, or Auditing or Fraud/Forensic Accounting class. The Teaching Notes also have an accompanying video, in which the investigators and prosecutor discuss issues related to the case, including the specifics of the case, whistleblowers, and the fraud triangle, and the roles of law enforcement and the judiciary. Included in the video are interviews with the Florida Department of Law Enforcement investigators and the prosecuting attorney that were involved in the CIT case.