Search the Internet for a nearby company that also has a Web page. Arrange an inter¬ view with a management accountant, a controller, or another accounting/finance officer of the company. Before you conduct the interview, answer the following questions:
1. What is the company’s primary product or service?
2. Is the primary purpose of the company’s Web site to provide information about the company and its products, to sell online, or to provide financial informa¬ tion for investors?
3. Are parts of the company’s Web site restricted so that you need password authorization to enter? What appears to be the purpose of limiting access?
4. Does the Web site provide an e-mail link for contacting the company?
At the interview, begin by clarifying your answers to questions 1 through 4 and ask the following additional questions:
5. If the company sells over the Web, what benefits has the company derived? Did the company perform a cost-benefit analysis before deciding to begin Web sales?
Or If the company does not sell over the Web, why not? Has the company per¬ formed a cost-benefit analysis and decided not to sell over the Web?
6. What is the biggest cost of operating the Web site?
7. Does the company make any purchases over the Internet? What percentage?
8. How has e-commerce affected the company’s managerial accounting system? Have the management accountant’s responsibilities become more or less com¬ plex? more or less interesting?
9. Does the company use Web-based accounting applications such as accounts receivable or accounts payable?
10.Does the company use an ERP system? If so, does it view the system as a suc¬ cess? What have been the benefits? the costs?
Prepare a report describing the results of your interview.