The KPMG/University of Illinois Business Measurement Case Development and Research Program was established in 1998 to foster implementation and evolution of concepts in strategic-systems auditing (SSA). The rationale and conceptual framework for SSA are presented in the monograph entitled Auditing Organizations Through a Strategic-Systems Lens (Bell et al. 1997). Under the program, scholars in accountancy and business strategy collaborate with practicing professionals to develop classroom case materials covering the rationale for and application of SSA. In addition, the program supports academic research focused on a broad range of issues related to SSA including emerging assurance technologies and innovations in accounting measurement.

During the program's first three years of operation 23 case projects were funded, involving 55 accounting and business scholars from 32 universities in the U.S. and abroad. Completed cases are distributed free-of-charge to business and accounting professors around the world through the program's web site at http://www.business.uiuc.edu/kpmg-uiuc. A bound volume of the eight cases funded during the program's first year of operation is currently under development with distribution to all members of the American Accounting Association planned for the summer of 2001.

Program Products Touch Thousands of Faculty and Students
During the year 2000, the program's web site received approximately 400,000 hits. Seven cases produced during the first round of the program were available for downloading during part or all of the year 2000. Over 6,500 copies of these cases were downloaded during 2000 by faculty for reproduction and distribution to many thousands of students in the U.S. and abroad. Approximately 35,000 copies of Auditing Organizations Through a Strategic-Systems Lens were also downloaded from the web site, adding to the 43,000 hard copies of the monograph that have been distributed since its initial release in August 1997.

Cases Available and Scheduled for Release in 2001
Two new cases were completed and posted to the program website in Fall 2000, CVS corporation and Rieter Automotive. The following case studies are now available on the program website: www.business.uiuc.edu/kpmg-uiuc/index.html, or by contacting Mike Tolpa at (201) 505-2133:

• CVS Corporation
• IDEC Pharmaceuticals
• Loblaw Companies
• Lincoln Savings & Loan
• Mercedes Benz US International
• Rieter Automotive
• Wells Fargo Bank
• Virtual Control Corporation*

The following case studies are scheduled for release by Fall, 2001

• Lycos, Inc
• Quantas Airline
• Tricon Global Restaurants
• Trigon Healthcare
• US Premium Beef

*Virtual Control Corporation is a fictitious organization, but is based on a real company.

Auditing Organizations Through a Strategic-Systems Lens
Copies of the monograph can be downloaded at the program's website at http://www.business.uiuc.edu/kpmg-uiuc/monograph.PDF. Hard-copies of the monograph are available at no charge. Please send requests for copies of the monograph to Pam Bullis at pbullis@kpmg.com (or call 201-505-2015).