Organisations engaging in electronic forms of business are seeking to create and sustain value by radically altering conventional business models whilst focusing and reconfiguring their internal processes. Emergent electronic business models such as information, brokerage, electronic auction, virtual community, third party market place (or portal) and value chain integrator, are challenging the conventional ways by which business is conducted and work is performed. It is argued that, for such organisations, the strategic management of time, cost, flexibility, quality and integration is critical to sustain value generation. This course will build on existing second and third year courses in accounting. It has the following aims. First, it seeks to highlight and evaluate the new business strategies and models adopted by e-Businesses. Second, it seeks to explore how these models have differential effects on business processes. Third, it examines the implications of reorienting existing organisational structures, processes and culture to e-Business strategy. Fourth, it discusses the relevance of new performance metrics (shareholder value analysis, economic value added, etc) in the management of intangible assets. The course draws upon research, professional literatures and case studies to explore the issue of creating value through electronic forms of business.