Clinton E. White

The information center concept: a normative model and a study of six installations

The principal current concern of corporate information centers is the support and management of end-user computing. This paper presents a normative model of an information center in terms of the end-user computing environment, discusses the results of extensive field interviews with information center managers, staff, and end-users, and draws conclusions and generalizations that are relevant for both future research and information center management.

Internet uses in accounting education: survey results

Abstract The authors conducted a survey to determine how, where in the curriculum, and for what purposes accounting educators were using the Internet. The results indicate that pioneering accounting educators generally include Internet-based applications in their courses in order to familiarize students with the Internet, locate current materials to promote in-class discussion, and help with the completion of research projects. The authors report how accounting educators are using the Internet in specific courses and which resources and Web sites are found to be the most useful. The results also indicate that accounting educators experimenting with Internet-based applications in their courses are doing so with very little department or college support and little or no merit or official recognition for their efforts. The paper should be interesting to anyone currently using or contemplating using the Internet in accounting education.

Structure and function of information centers: case studies of six organizations

Abstract The information center ( ic ) is a concept advocated by many information systems professionals for effectively supporting end-user computing. Detailed interviews with the managers of six ics and with users of ic services indicate that the structure and organizational location of the ic may effect its staffing, service mix, and vision of the future.

IFRS, U.S. GAAP, and XBRL Financial Statements: An Introduction and Case Study

ABSTRACT Given (a) the mandate to fully comply with “Interactive Data to Improve Financial Reporting,” (Rule 33-2009; SEC 2009b) which requires all SEC registered companies to include financial statements in XBRL format as exhibits with their quarterly or annual reports on a phased-in schedule, and (b) initiations to converge U.S. GAAP and IFRS, it is crucial for students to understand the methodological differences between XBRL financial reporting for these two standards. Therefore, the goal of this case is to expose students to the IFRS and U.S. GAAP XBRL taxonomies. We use the case of a hypothetical company to first illustrate some of the differences between IFRS and U.S. GAAP reporting at the financial statement level, then map its Income Statement line items into respective XBRL taxonomies, and finally create an XBRL instance document. The case provides two exercises to explain the steps in creating an XBRL instance document for different taxonomies, i.e., accessing and then mapping line items into t...