J. Lowell Mooney, PhD, CPA, CMA, is Professor of Accounting and Director of the School of Accountancy at Georgia Southern University in Statcsboro, Georgia. He holds a doctorate degree in accounting with a minor in management information systems from The University of Georgia. Dr. Mooney worked for several years in the information systems organization of a major telccommurfications firm. He is a member of the Institute of Management Accountants, the American Institute of Certified Public Accountants, the Georgia Society of CPAs, and a number of other professional organizations. Dr. Mooney's research interests include performance evaluation systems, the Internet=s impact on business operations, computerized accounting information systems, and emerging academic and professional issues. He teaches management accounting and accounting information systems at both the undergraduate and graduate levels. Dr. Mooney has received numerous awards for his teaching, research, and service activities, the most recent include the 1999 GSU Accounting Association Professor of the Year award, the 2001 Beta Alpha Psi Outstanding Faculty Advisor award, and the 2002 IMA Harry Cramer Award for Community Service.