Research Question: REA enterprise ontology framework, what is it good for? Motivation - The historical approach to accounting and management information system design was based on conventions expected by the end-users: debits and credits, accounting cycles, general ledger and journals, bank...

Public accounting firms and other independent assurance providers have developed and marketed Web assurance services resulting in a seal as an indicator of compliance. Academic research finds that seals potentially meet some of the most acute consumer concerns, but that consumers have inadequate...

Consumption taxes are an integral part of government revenue in countries around the world and are often subject to consumer evasion. The rapid rise of electronic commerce has exacerbated this problem as cross-border selling over the internet has enabled foreign businesses to sell and avoid...

<title>ABSTRACT</title> This paper investigates some of the reasons that institutions of higher education should NOT regard the student as the customer. It is proposed that differences between profit-seeking enterprises and colleges and universities preclude the customer-focus from being an entirely useful...