Southern Methodist University
Cox School of Business
ACCT 6311-0014: MBA
Elective
Electronic Commerce Accounting and Tax Issues
Summer 2000
Business-to-Business (B2B) Ecommerce
Preparation for Class on Monday July 10, 2000
Revised July 24, 2000
Class Objectives
1. Discuss accounting and tax issues of B2B ecommerce.
2. Describe different B2B ecommerce solutions providers.
2. Discuss new federal law on electronic signatures and their implication
for business-to-business commerce.
Background Preparation
1. Read some recent news articles about B2B ecommerce developments.
(Chip Miller suggested several of these links.)
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Business 2.0 Ebusiness, "Niches Bring Riches" at http://www.business2.com/content/magazine/ebusiness/2000/06/01/10681
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CNET News - Ebusiness at http://news.cnet.com/news/0-1007.html?tag=st.cn.1.dir.1007
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CNET News, "VerticalNet CEO forges ahead despite B2B stock woes" at http://cnet.com/news/0-1007-200-2198398.html?tag=st
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Dallas Morning News, Terry Maxon, "Enron Goes From Sleepy Utility to Global
E-commerce Leader", July 2, 2000, pages 1H and 2H, online at http://archive.dallasnews.com/
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E-commerce Alert at http://www.ecommercealert.com/
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E-commerce Guide at http://ecommerce.internet.com/
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eComFocus of the United Kingdom at http://ecommerce.iosis.net/
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Forrester Research at http://www.forrester.com/
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TheStreet.com at http://www.thestreet.com/tech/
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TheStreet.com, "Ventro's Numbers Just Don't Add Up", at http://www.thestreet.com/tech/internet/1009631.html
2. Review web sites of a few B2B solution providers.
Examples of these web sites are at
3. Read about the newly enacted federal legislation on electronic
signatures. Read about the legal and technology issues of digital
signatures.
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Electronic Signatures in Global and National Commerce Act, signed by President
Clinton on June 30, 2000. 106th Congress, Senate Bill S. 761. Public
Law 106-229. See the full text and legislative history at http://thomas.loc.gov/
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David Hardesty, "Digital Signatures Act Becomes Law", http://www.ecommercetax.com/doc/070200.htm
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Looksmart, "Internet Digital Signatures," http://www.looksmart.com/eus1/eus317831/eus317876/eus53839/eus53899/eus103855/eus557921/
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American Bar Association, "Digital Signatures Guidelines", http://www.abanet.org/scitech/ec/isc/dsg-tutorial.html
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CNET / Reuters, "Clinton: E-signatures to propel economy's growth" at http://news.cnet.com/news/0-1005-200-2198214.html?tag=st
Guest Presentation
Bruce Amendt, Internet Architect for Texas Instruments, "Building Your
Extranets on a Foundation of Security"
Student Presentations
Giovanni Tripodi - European taxes on ecommerce
Dario Nappa - European taxes on ecommerce