AND THE Y2K THREAT
Gordon, Lawrence A. and Martin P. Loeb, ˇ§The Y2K
Boon to IS and Business,ˇ¨
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,
ˇ§Distinguishing Between Direct and Indirect Costs is
Crucial for Internet-Based Companies,ˇ¨
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