I've developed a section on Second Life with a summary of the Johnson-Middleton article (Accounting for Second Life), a bibliography, and a links page. See http://maaw.info/SecondLifeMain.htm

I will be adding to the pages mentioned above in the near future. I would like to know if anyone in the IMA is using Second Life for education, training, or promotion. Does the IMA have a presence in Second Life? The AICPA is promoting public accounting on CPA Island, and CPA Island 2 and there are a number of CPA firms there as well. It appears that a lot is going on in the virtual worlds (there are several), but not much has appeared in the accounting literature.  I think perhaps the IMA is missing the boat on this and could promote the IMA and CMA to students via a presence in this virtual world.

It seems that a wise strategy would be to develop an IMA Island in Second Life to begin to prepare for the increasing importance of applications in what some are calling hypereal virtual worlds.