Volume 13, Number 2 ISSN 1078-4950 JOURNAL OF THE INTERNATIONAL ACADEMY FOR CASE STUDIES An official Journal of the International Academy for Case Studies, Inc. and the Allied Academies, Inc. Editors Inge Nickerson, Barry University Charles Rarick, Barry University Editorial and Academy Information are published on the Allied Academies’ web page www.alliedacademies.org The International Academy for Case Studies is an affiliate of the Allied Academies, Inc., a non-profit association of scholars, whose purpose is to support and encourage research and the sharing and exchange of ideas and insights throughout the world. The purpose of the IACS is to encourage the development and use of cases and the case method of teaching throughout higher education. Whitney Press, Inc. Printed by Whitney Press, Inc. PO Box 1064, Cullowhee, NC 28723 www.whitneypress.com Authors provide the Academy with a publication permission agreement. Allied Academies is not responsible for the content of the individual manuscripts. Any omissions or errors are the sole responsibility of the individual authors. The Editorial Board is responsible for the selection of manuscripts for publication from among those submitted for consideration. The Publishers accept final manuscripts in digital form and make adjustments solely for the purposes of pagination and organization. The Journal of the International Academy for Case Studies is published by the Allied Academies, PO Box 2689, 145 Travis Road, Cullowhee, NC 28723, (828) 293-9151, FAX (828) 293-9407. Those interested in subscribing to the Journal, advertising in the Journal, submitting manuscripts to the Journal, or otherwise communicating with the Journal, should contact the Executive Director at [email protected]. Copyright 2007 by the International Academy for Case Studies, Inc., Cullowhee, NC, USA iii EDITORIAL BOARD MEMBERS Irfan Ahmed Michael W. Boyd Sam Houston State University Western Carolina University Huntsville, Texas Cullowhee, North Carolina Charlotte Allen Thomas M. Box Stephen F. Austin State University Pittsburg State University Nacogdoches, Texas Pittsburg, Kansas Thomas T. Amlie William Brent SUNY Institute of Technology Howard University Utica, New York Washington, DC Kavous Ardalan Michael Broihahn Marist College Barry University Poughkeepsie, New York Miami Shores, Florida Barry Armandi Gary Brunswick SUNY-Old Westbury Northern Michigan University Old Westbury, New York Marquette, Michigan Joe Ballenger Carol Bruton Stephen F. Austin State University California State University San Marcos Nacogdoches, Texas Poway, California Lisa Berardino Chauncey Burke SUNY Institute of Technology Seattle University Utica, New York Seattle, Washington Thomas Bertsch Gene Calvasina James Madison University Southern University Harrisonburg, Virginia Baton Rouge, Louisiana Steve Betts Yung Yen Chen William Paterson University Nova Southeastern University Wayne, New Jersey Davie, Florida Narendra Bhandari Wil Clouse Pace University Vanderbilt University North Brunswick, New Jersey Nashville, Tennessee Barbara Bieber-Hamby Clarence Coleman Stephen F. Austin State University Winthrop University Nacogdoches, Texas Rock Hill, South Carolina W. Blaker Bolling Michael H. Deis Marshall University Clayton College & State University Huntington, West Virginia Morrow, Georgia Lisa N. Bostick Carol Docan The University of Tampa CSU, Northridge Tampa, Florida Northridge, California Journal of the International Academy for Case Studies, Volume 13, Number 2, 2007 iv EDITORIAL BOARD MEMBERS Scott Droege Richard Gregory Mississippi State University-Meridian Campus University of South Carolina Spartanburg Meridian, Mississippi Spartanburg, South Carolina Martine Duchatelet Robert D. Gulbro Purdue University Calumet Athens State University Hammond, Indiana Athens, Alabama Steve Edison Allan Hall University of Arkansas at Little Rock SUNY Institute of Technology Little Rock, Arkansas Utica, New York Andrew A. Ehlert Karen Hamilton Mississippi University for Women Appalachian State University Columbus, Mississippi Boone, North Carolina Henry Elrod Heikki Heino University of the Incarnate Word Governors State University San Antonio, Texas University Park, Illinois Mike Evans Terrance Jalbert Winthrop University University of Hawaii at Hilo Rock Hill, South Carolina Hilo, Hawaii Werner Fees Marianne L. James Georg-Simon-Ohm-Fachhochschule Nuernberg California State University, Los Angeles Nuernberg, Germany Los Angeles, California Troy Festervand Marlene Kahla Middle Tennessee State University Stephen F. Austin State University Murfreesboro, Tennessee Nacogdoches, Texas Art Fischer Joseph Kavanaugh Pittsburg State University Sam Houston State University Pittsburg, Kansas Spring, Texas Barbara Fuller William J. Kehoe Winthrop University University of Virginia Rock Hill, South Carolina Charlottesville, Virginia Ramaswamy Ganesan Wasif M. Khan BITS-Pilani Goa Campus Lahore University of Management Sciences Goa, India Lahore, PU, Pakistan Joseph J. Geiger Marla Kraut University of Idaho University of Idaho Moscow, Idaho Moscow, Idaho Michael Grayson S. Krishnamoorthy Jackson State University Amrita Institute of Management Jackson, Mississippi Tamil Nadu, India Journal of the International Academy for Case Studies, Volume 13, Number 2, 2007 v EDITORIAL BOARD MEMBERS Dave Kunz Kenneth K. Mitchell Southeast Missouri State University Shaw University Cape Girardeau, Missouri Raleigh, North Carolina John Lawrence Mohsen Modarres University of Idaho California State University Fullerton Moscow, Idaho Fullerton, California Jonathan Lee William B. Morgan University of Windsor Felician College Windsor, Ontario, Canada Jackson, New Jersey John Lewis Inge Nickerson Stephen F. Austin State University Barry University Nacogdoches, Texas Miami Shores, Florida Rod Lievano Inder Nijhawan University of Minnesota Duluth Fayetteville State University Duluth, Minnesota Fayetteville, North Carolina Steve Loy Adebisi Olumide Eastern Kentucky University Lagos State University Richmond, Kentucky Lagos, Nigeria Anne Macy Joseph Ormsby West Texas A&M University Stephen F. Austin State University Canyon, Texas Nacogdoches, Texas Edwin Lee Makamson Karen Paul Hampton University Florida International University Hampton, Virginia Miami, Florida Paul Marshall Steven K. Paulson Widener University University of North Florida Chester, Pennsylvania Jacksonville, Florida James R. Maxwell D. J. Parker State University of New York College at Buffalo University of Washington Tocama Buffalo, New York Tacoma, Washington Steve McGuire Terry Pearson California State University, Los Angeles West Texas A&M University Los Angeles, California Canyon, Texas Michael McLain Edith Piaf Hampton University LI schools Elizabeth City, North Carolina France Todd Mick Rashmi Prasad Longwood University University of Alaska Anchorage Allentown, Pennsylvania Anchorage, Alaska Journal of the International Academy for Case Studies, Volume 13, Number 2, 2007 vi EDITORIAL BOARD MEMBERS Sanjay Rajagopal Glenn Rhyne Western Carolina University Mississippi University for Women Cullowhee, North Carolina Columbus, Mississippi Charles Rarick Ida Robinson-Backmon Barry University University of Baltimore Miami Shores, Florida Baltimore, Maryland Sherry Robinson Joseph Sulock Penn State University UNC-Asheville New Albany, Pennsylvania Asheville, North Carolina Joesph C. Santora Jennifer Ann Swanson Essex County College Stonehill College Newark, New Jersey N. Easton, Massachusetts Sujata Satapathy Joe Teng Indian Institute of Technology Barry University New Delhi, India Miami Shores, Florida Elton Scifres Prasanna J. Timothy Stephen F. Austin State University Karunya Institute of Technology Nacogdoches, Texas Tamil Nadu, India Herbert Sherman Jeff W. Totten Southampton College Southeastern Louisiana University Southampton, New York Hammond, Louisiana Linda Shonesy Jack E. Tucci Athens State University Mississippi State University-Meridian Campus Athens, Alabama Meridian, Mississippi Mike Spencer Rae Weston University of Northern Iowa Macquarie Graduate School of Management Cedar Falls, Iowa NSW Australia Harriet Stephenson Greg Winter Seattle University Barry University Seattle, Washington Miami Shores, Florida Philip Stetz Chris Wright Stephen F. Austin State University Central Missouri State University Nacogdoches, Texas Warrensburg, Missouri Jim Stotler Joan Wiggenhorn North Carolina Central University Barry University Chapel Hill, North Carolina Miami Shores, Florida Bob Schwab Thomas Wright Andrews University University of Nevada - Reno Berrien Springs, Michigan Reno, Nevada Journal of the International Academy for Case Studies, Volume 13, Number 2, 2007 vii JOURNAL OF THE INTERNATIONAL ACADEMY FOR CASE STUDIES CONTENTS EDITORIAL BOARD MEMBERS............................................... iii LETTER FROM THE EDITOR ................................................. ix SITEASY FURNITURE COMPANY GOES INTERNATIONAL .......................1 Richard Sjolander, The University of West Florida INTERLANDDATA WEB HOSTING: STRUCTURING THE ORGANIZATION FOR GROWTH ......................7 Javad Kargar, North Carolina Central University DISNEY’S RESPONSE TO THE NEW GOVERNANCE LANDSCAPE ................23 Meredith Downes, Illinois State University Gail S. Russ, Illinois State University Patricia A. Ryan, Colorado State University ALZA CORPORATION: A CASE STUDY CONCERNING R&D ACCOUNTING PRACTICES IN THE PHARMACEUTICAL INDUSTRY .................................39 Tim McCoy, Lamar University Margaret Hoskins,