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The purpose of this paper is to examine traditional costing, activity‐based costing (ABC), and through‐put accounting in an enterprise resource planning (ERP) integrated environment for decision making.

Computer simulation is used to model a manufacturing firm operating under a manufacturing resource planning environment and a theory of constraints environment.

Through the inclusion of both manufacturing and non‐manufacturing costs and the use of both volume and non‐volume‐based cost drivers, ABC captures manufacturing characteristics and resource usage more accurately than traditional costing and through‐put accounting and results in higher profit, lower inventory, and better customer service for both the short and long term.

This study only simulates industries that have a relatively high‐overhead content and relatively low labor and raw material costs and inventory evaluations includes only work‐in‐process inventory. Studies of a different industry, where raw material content is relatively high and labor and overhead content are relatively insignificant, would also be valuable. Studies that evaluate raw material or finished goods inventory would be helpful.

In order to realize full benefits of ERP integration, a management accounting system should be carefully selected to properly depict manufacturing processes. Management should consider both manufacturing costs and non‐manufacturing costs to capture the characteristics resource usage among products for better decision making.

This study incorporates the ERP system to prevent poor decisions being made from using obsolete or outdated data because changes are now made instantly. The impact of management accounting systems was evaluated through a large‐scale simulation to ensure comparability among experimental settings and to provide realistic manufacturing settings.

This chapter provides guidance on the types of questions appropriate for use with clickers in an introductory financial accounting course. This study further examines whether the use of clickers improved learning outcomes as measured by the students’ test scores. Our findings show that students had a positive experience with using clickers. We find that test scores were higher in the semester when we used clickers compared with the semester when we did not use clickers. Clicker scores also were positively associated with students’ test scores. Clickers may serve as a useful educational tool to assess assurance of learning of introductory financial accounting. The instructor receives immediate feedback regarding students’ understanding of the materials, and the students also receive feedback about whether their understanding is correct. Both the instructor and students can then work on reviewing materials that the class does not understand well.

To enhance an entrepreneur's business network through the integration of the social network concepts and design principles of virtual communities.

This study documents the design and initial deployment of a virtual community case, Innovation Information Infrastructure, based on social network concepts.

Basic design principles, deployment strategy, and future directions for social network‐based virtual communities are presented.

Because of resource and time constraints, only basic content service, communication tools, and transaction functions were implemented in the initial deployment. Future extensions of this study may include development of a personalized and intelligent information retrieval system utilizing data mining techniques, development of advanced communication features to promote active participation, and creation of automatic social network‐tracking tools to monitor an individual's network evolution.

Sample designs are provided for researchers who are interested in conducting a similar study.

This study serves as a starting‐point for how theories from social network and virtual community research streams can be applied in creating a virtual community that facilitates transformation of knowledge into products and services, which in turn lead to greater economic prosperity.