• Gordon, Lawrence A. and Martin P. Loeb, “The Y2K Boon to IS and Business,” Information Systems Management Journal, Summer 1999, pp. 57-62.

  Based on an empirical study of Fortune 500 companies, this paper provided evidence that supports the argument that corporations were going to be ready for 2000. Additionally, the paper provide evidence that supported an argument, based on the economic theory originally exposed by Joseph Schumpeter, that the Millennium-bug would trigger significant benefits.

  　

• Gordon, Lawrence A. and Martin P. Loeb, “Distinguishing Between Direct and Indirect Costs is Crucial for Internet-Based Companies,” Management Accounting Quarterly, Summer 2001, pp. 12-17.

People who argue that distinguishing between direct and indirect costs is of no relevance in today's Information Economy are dead wrong! Indeed, the importance of the direct vs. indirect costs dichotomy (as well as with many other management accounting techniques) may be even more crucial to an Internet-based firm's survival than to other companies. The key paradigm shift here is that, when separating direct from indirect costs, we need to think of customers as a primary cost objective in such an environment.