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DeVries Receives Best Paper Award

del_devries_2007_.jpgDr. Del DeVries, assistant professor of accounting and information systems, received the Best Paper Award at the AIS Educator Conference in Colorado Springs in June. The paper, “Ethical Implications of Using Human Resources Information Systems for Cost Management Decisions,” is co-authored with Dr. Harold Roth from the University of Tennessee-Knoxville. The paper describes a common business situation where management is engaged in cost analysis and decision making. In the case scenario, the company has extensive data in a human resources information system to support analysis of employee health care costs. Management must decide how to cut medical insurance costs. Students are asked to identify the ethical issues and to evaluate the relevant decision making factors. The information system data availability situation requires consideration of job demands, regulatory requirements and ethical issues relating to honesty, fairness, objectivity and responsibility.

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