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Summer 2006 Volume I Issue II

Summer 2006 Volume I Issue II

1. INTERNAL REPORTING EDUCATION IN THE INFORMATION AGE Richard V. Calvasina, Gerald E. Calvasina, Eugene J. Calvasina, O. Ronald Gray


As businesses are entering into the E-Business Age of competition, it has become more and more important that managers receive information in their internal reports that is readily useable for decision-making upon receipt. No longer is it enough that data which concerns business transactions are captured, stored, processed, and quickly reported to management. The information, whether accessed on line or presented in document form, must be presented in such a manner that the reader can easily infer major points and distinctions that will aid in the decision-making process. The major question to be answered by this study concerns the education or training in internal reporting that business students receive in the managerial/cost accounting and accounting information system courses that they are being required to take. More specifically, is this important topic being properly presented in the textbooks that are in use in these courses? A review of the rules for preparation and presentation concerning internal reports in these textbooks reveals that this important topic is sorely underemphasized. In many of the texts, examples of internal Reports are so poorly done as to literally educate students in how to prepare them incorrectly.


2. Disaster and Black Business Development: Recovering from Katrina Donald R. Andrews, Andrew Muhammad, Ashagre Yigletu and Albert Clark


Given the unique barriers that small and minority businesses encounter, and given the difficulty of relocating to a disaster stricken city, the primary goal of this paper is to provide information and suggestions for the reestablishment of the small and minority businesses in New Orleans that were dislocated by Hurricanes Katrina and Rita. It also includes a practical plan for disaster recovery to aid small businesses. Primary assistance should be given to small and minority business owners from historically disadvantaged groups. Additionally, assistance should be given to businesses outside New Orleans that conducted significant business within the city and those businesses that have relocated to other areas in the state and nation. Creating an Alliance of Louisiana HBCUs is one way to assist small and minority business to reestablish their firms in the state.