Digital Commons Network^™

Examining The Career Path Of Certified Public Accountants In Audit And Tax Services: Perceptions Of Accounting Graduates' Competencies, Steven Mulhollen

Dissertations

Accounting professionals claim there is a deficiency of individuals with the appropriate competencies to enter the accounting workforce (Pasewark, 2021; Richardson, 2020; Sandifer, 2018; Thomson, 2017). Also, recent trends indicate a need to increase the number of qualified accounting professionals who can pass the Certified Public Accounting Exam (CPA Exam) and enter the public accounting workforce (American Institute of Certified Public Accountants [AICPA], 2021a; Dawkins, 2023). This quantitative, causal-comparative study expands existing studies by analyzing the impact of CPA's chosen career path of audit or tax on their perception of the required and attained accounting competencies. This study contributes to …

Coworkers And Leaders: The Relationship Between Trustworthiness, Trust, And Employee Engagement, Lianne Young

Dissertations

A highly engaged workforce provides numerous organizational and individual benefits (Shuck et al., 2016), the culmination of which leads to a competitive advantage difficult to emulate (Burke et al., 2013). It remains challenging to understand how engagement develops, with little research available explaining the process (Shuck, 2020). High employee engagement levels provide a competitive advantage, but stagnant engagement levels remain a significant obstacle (Shuck, 2020).

Shuck (2020) recommends further research focusing on methods to increase engagement. Trustworthiness and trust are antecedents and drivers of engagement (Chughtai & Buckley, 2008; Federman, 2010; SHRM, 2017). A lack of trust has negative impacts …

Diver Perceived Value And Satisfaction On The Mississippi Gulf Coast, Ka'lon Duncanson

Honors Theses

The Mississippi Gulf Coast is known for its coastal beauty and the tourism that comes from the recreational activities associated with the water. However, there appears to be an underserved segment of the tourism industry. The coast provides opportunities for local scuba divers to take part in a range of diving activities, but there is minimal support for this tourism activity in Mississippi. There is a need for greater understanding about what local divers value in their diving experiences and how this might lead to greater satisfaction with this activity. Along with overall perceived value, the argument is made that …

Human Capital Flight: Determinants Of Out-Migration Decisions Among Mississippi’S College Graduates, Felicia M. Bowens

Dissertations

In today's knowledge economy, the retention of skilled and college-educated workers is vital to the economic stability and long-term competitiveness of any region (Bernhard, 2007; Ehrke, 2014; He et al., 2016; Khaomin et al., 2022; Miller & Collins, 2022; Moretti, 2012; White et al., 2022; Winters, 2011). As the global economy evolves, Mississippi must continue accumulating and cultivating a workforce ready to meet the demands of today's labor markets. However, with the out-migration of Mississippi's college graduates post-graduation, the state continues to lose a valuable resource, its human capital (Miller & Collins, 2023; Miller & Collins, 2022; Mississippi Economic Council, …

The Interaction Of Loyalty Status And Need For Status On Rewards Donations Through Perceived Social Exclusion, Clancy Slay

Honors Theses

Rewards programs are commonplace with companies seeking a competitive advantage and creating consumer loyalty. A newer development in rewards programs allows consumers to donate points rather than personally receiving these benefits. With more than $48 billion moving through these programs annually, understanding how to encourage consumers to donate rewards points has tremendous implications for reallocating funds to support worthy causes (Dorotic et al., 2017). Research on consumer donations within rewards programs is virtually absent, and many unique factors to these programs suggest prior findings on charitable giving may not generalize. One of these factors is the prevalence of hierarchical or …

Affective Commitment, Mentoring, And Anticipated Turnover Among Millennials, Keiasha Hypolite

Dissertations

ABSTRACT

Millennials comprise the largest group of individuals in the workforce, yet organizations struggle to keep millennials engaged in the workplace. Millennials move from job to job, with an average stay at one employer between 12 and 18 months (Hechl, 2017). Researchers have reported that millennials cause the majority of turnover in the workplace. Globally, human resources practitioners experience difficulties retaining millennials (Sahraee et al., 2021). Previous studies have researched millennials, affective commitment, mentoring, and turnover. However, no known research has used all four factors to solve a global problem. In their discussion of the highly competitive labor market, Ramírez …

Post-Covid-19 Employee Satisfaction: An Examination Of Flexible Work Arrangements, Joshua Cooper

Honors Theses

Amid the COVID-19 pandemic, many businesses had to switch their strategy to stay afloat in such unprecedented times. One way that businesses, as well as entire industries, pivoted was by using flexible work arrangements to alleviate the stress and potential danger of employees gathering at work. The addition of flexible working arrangements into industries has created an entirely different world of work that challenges the traditional form of working in a face-to-face format. Moving forward, after the pandemic, industries have to accommodate for these more present working conditions that impact how employees view their satisfaction with their job. This research …

Exploring Employees’ Perceived Fairness And Effectiveness Of The Performance Appraisal Process And The Influence On Employee Retention, Cherica Buckner

Dissertations

The purpose of this study is to explore employees’ perceived fairness and effectiveness of the performance appraisal process and the influence on employee retention. This study is based on a review of existing literature on performance management strategies. Drawing upon equity theory (Adams, 1963), human capital theory (Becker 1962, 1993), organizational justice theory (Greenberg, 1987), and expectancy theory (Vroom, 1964), the researcher explores talent management concepts to reveal the influence of employees’ perceptions of performance appraisals on employee retention. Collectively the theories form a theoretical framework highlighting the importance of Human Capital Development, including the effectiveness of performance appraisals, effective …

The Mediating Influence Of Organizational Trust On The Relationship Between Transformational Leadership And Job Satisfaction In The Virtual Workplace, Angela Daniels

Dissertations

Research has shown how leadership influences job satisfaction and organizational trust in the virtual workplace. With an increasing number of organizations shifting to these work environments, it is essential to study the effect of leadership on virtual workers. Prior studies suggest that leadership behaviors significantly impact job satisfaction (Hacker et al., 2019), and leadership plays a crucial role in inspiring employees to achieve the goals and objectives of the organization in a virtual workplace (Miller, 2020). Specifically, transformational leadership behaviors that shape the mindset and actions of employees are significant (Abelha et al., 2018). This study proposed a mediation model …

Transportation Managers’ Perceptions Of The Diffusion Of Innovation Within Logistics Clusters, Stephen Mcdonald Puryear

Dissertations

The human capital capacity for innovation is crucial for business success. Cluster theory posits that this capacity for innovation is enhanced by industrial clustering geographic proximity. The innovative capacity is expected to be facilitated by institutions for collaboration, informal knowledge flow, short feedback loops, and collective action regimes. Research on logistics clustering has supported this supposition. Still, no research has explicitly examined whether being physically located in a logistics cluster enhances a company’s human capital capacity for innovation.

This study uses the Interpretive Phenomenological Analysis (IPA) approach to determine the innovative operational processes involved in the diffusion of innovation within …

Psychological Capital And Perceived Employability: Exploring Women Veterans’ Military-To-Civilian Career Transition, Tundra Gatewood

Dissertations

The veteran human capital remains integral to the U.S. workforce and sustainment of its competitive advantage (Carter, Schafer, et al., 2017). Women constitute 17% of 1.4 million servicemembers and 10% of 18.4 million veterans, with a projected population growth of 18% by 2040 (Defense Manpower Data Center [DMDC], 2021; U.S. Bureau of Labor Statistics, 2020a). Each year, an estimated 30,000 ex-servicewomen enter the national labor force (National Center for Veterans Analysis and Statistics, 2019; U.S. Bureau of Labor Statistics, 2020a). Most of these ex-servicemembers turned veterans must navigate the military-civilian divide and negotiate their economic worth in highly divergent and …

Strategic Human Resource Management Practice Integration And Organizational Ambidexterity In Vuca Times, Gizzatta Cook

Dissertations

ABSTRACT

The failure rate of business strategy implementation hovers around 50% due to a lack of organizational ambidexterity in the realities associated with a four-dimensional paradigm referred to as a volatile, uncertain, complex, and ambiguous (VUCA) environment (Chattopadhyay et al., 2017). Anwar and Abdullah (2021) state that organizational success depends highly on how well organizational leaders manage and administer their human resource management practices. Today's successful organizations must adapt to societal changes to survive and thrive (Chattopadhyay et al., 2017).

Surviving and thriving beyond today’s organizational constraints also involves a business's ability to demonstrate organizational ambidexterity. Organizational ambidexterity is the …

Social Class And Employability: Equalizing Perceived Competence And Warmth To Control Biased Decision-Making During Resumé Screening, Mindy Gambino

Dissertations

Implicit bias during the resumé screening process can adversely impact the ability of an organization to achieve a competitive advantage through human capital (Coff & Kryscynski, 2011). The purpose of this study was to determine if teaching resumé screeners how to control biased decision-making during resumé screening results in equal employability ratings for upper-middle and lower-middle-class applicants. The study used a quantitative, causal, quasi-experimental, single-group pretest-post-test design. The target population was people in the United States who screen resumés as part of their current job duties (Thomas, 2018). The researcher used Amazon Mechanical Turk (MTurk) to recruit participants.

Participants received …

Examining Workplace Elearning Programs Using Persuasive Learning Design: A Hermeneutic Phenomenological Study, David Akanbi

Dissertations

eLearning platforms have become the primary method for employee development in organizations (Dellagiacoma et al., 2020). This shift from the in-person approach has increased resources and budget allocation for authoring software applications needed to develop interactive eLearning programs (Kshirsagar et al., 2020). Despite spending a considerable amount of money on eLearning authoring software, there are concerns that most workplace eLearning programs do not achieve the desired outcomes (Jones, 2016; Patel, 2017; Sidhu, 2019). Although studies show that eLearning programs have effectively enhanced learning transfer, the same studies suggest that employees do not retain information in some eLearning programs (Dellagiacoma et …

Digital Equity: Difficulties Of Implementing The 1:1 Computing Initiative In Low-Income Areas, Demetric D. Williams

Dissertations

Successful One-to-One Computing Initiative implementation requires educators to communicate and collaborate effectively with everyone in the learning community. However, other factors such as teacher’s professional development, student’s perception, and parent’s perception often affect the implementation of the One-to-One Computing Initiative. School districts, which serve low-income areas in Mississippi, have difficulties ensuring students and communities have access to the information technology they need to participate outside the school setting. The concept is often called digital equity. However, when officials do not address the capacity, there is a vital threat to the participants’ civic, cultural, employment, lifelong learning, and access to essential …

The Effect Of 100 Percent Population Testing On The Perception Of Cpa Firms With Limited Liability Exposure, Brock Revels

Honors Theses

The present study investigates whether retail investors believe that a CPA firm’s liability exposure or the type of evidence collected by the firm impacts their ability to remain unbiased during the audit. This study is inspired by calls for further research pertaining to the benefits and effectiveness that big data can provide to the audit industry or whether it could lead to more regulation. After receiving approval for the study by the Institutional Review Board, retail investors responded to an experiment in order to gather information for the study. The results indicate that retail investors believe that a CPA firm’s …

Comparing Top Industry Demands For Talent To General Studies Curriculum For Competitive Job Acquisition, Gregory Sansone

Dissertations

University General Studies degrees are rapidly increasing in enrollment, driven by an increased focus on college completion. Yet, non-traditional, non-science, technology, engineering, and math (STEM) degrees are perceived as less competitive in the job market upon graduation. This study finds that students predominantly acquire skills in three areas, analysis, critical thinking, and communication, regardless of courses taken. Variability in salary suggests that the degree was not a factor in the graduates’ ability for wage earning. Through a combination of skills outcomes for external job postings, natural language processing on course syllabi outcomes, General Studies graduates’ course records, and a survey …

The Relationship Between The Protean Career Attitude And Feedback After The Employee Promotion Process, Marcie Overstreet

Dissertations

The deterioration of the traditional organizational career model progressively challenges employees to manage their careers (Briscoe et al., 2006). Increasingly, individuals self-manage their careers, focusing on both professional and personal circumstances throughout a career (Li et al., 2019). Employees continue to pursue career advancement by developing their knowledge, skills, and competencies. While individuals seek career development pursuing more challenging and higher paying jobs, organizations also show interest in career development.

Organizations take an interest in the career growth of employees because career advancement leads to increased morale and productivity and reduced costs associated with employee turnover (Bowness, 2019). Increased morale …

Personal And Organizational Characteristics Impacting Employee Self-Efficacy, Justin Chandler

Dissertations

COVID-19 forced organizational shutdowns across the globe in 2020, sending unemployment levels in the United States to nearly 15%, with approximately 20.5 million Americans unemployed by May 2020 (Falk et al., 2021; Kochhar, 2020). Virtual business meetings became the norm, while some employees experienced job loss and salary cuts (Prochazka et al., 2020). Many employees worldwide became unsatisfied with their work situation and less confident of their capabilities (Ragheb et al., 2020) and have experienced career shock due to the pandemic. Career shock can lead to many adverse effects on individual employees and organizations, including low self-efficacy, and COVID-19 has …

The Relationship Between Social Isolation, Telecommuting Intensity Levels, Autonomy, And Job Satisfaction During The Covid-19 Pandemic, Kristy Williams

Dissertations

The COVID-19 pandemic forced workplaces to social distance, and millions of workers began telecommuting or working from home (Kniffin et al., 2021). Becker (2002) stated, “How well companies manage their human capital is a crucial factor in their success (p. 8).” The pandemic has profoundly affected human capital (Ballotpedia, 2021; Collings et al., 2021; Jesuthasan et al., 2020; Kniffin et al., 2021). This study examined the relationship between social isolation, telecommuting intensity levels, autonomy, and job satisfaction during the COVID-19 pandemic. The researcher attempted to answer the research question and objectives by conducting a quantitative correlation study using a survey …

Barriers, Enablers, And Strategies Influencing Female Leaders' Career Advancement In The Nuclear Industry, Anesa Davis

Dissertations

Women entering science, technology, engineering, and math (STEM) occupations increased by 19% between 1970 and 2019, but at 74% of the STEM workforce, men still dominate the field (Martinez & Christnacht, 2021). In the nuclear industry, this disparity is most apparent with few women holding leadership roles within nuclear organizations (Kovaleski, 2014; Gaspar & Dubertrand, 2019). While research suggests that companies with women leaders in the manager level through the board level excel in organizational performance (Catalyst, 2007), a problem exists for women when trying to promote to leadership positions, especially to the C-suite in STEM fields (Warner, 2014).

Findings …

The Exacerbation Of Gender Inequality: The Effects Of Overwork On Work Outcomes, Loribeth Fitzgerald

Honors Theses

Gender disparity in the workplace is a pervasive problem that has been widely studied, especially as to why women do not progress in their careers to the same degree as their male counterparts. Measures have been established for work-family conflict, and it has been claimed that this is the main factor that prevents women from advancing in their careers. Research into the unequal distribution of time, labor, and pay has become increasingly popular as a means to understand the forces contributing to women’s stalled advancement. This study furthers this work to determine if gender inequality is a factor in overwork, …

How Workplace Attire Affects Employee Perceptions And Organizational Culture, Ethan Surrett

Honors Theses

Companies invest millions of dollars into developing workplace attire policies in their organizations to control outcomes (Rafaeli & Pratt, 1993). This research focuses on seeing the impact that workplace attire plays on employees' perceptions of themselves and their organization's culture. Through Qualtrics, an online survey instrument, information was gathered from respondents in various industries and workplaces all over the United States. These employees answered questions about the attire in their workplace, the impact of attire, the organization's policies, characteristics of their organization, the management of the organization, and execution of policies. Results illustrated that most respondents felt that workplace attire …

Beyond The Lineup: An Exploration Of Consumer Loyalty At Bonnaroo Music & Arts Festival, Anna Richardson

Honors Theses

The rise of the Internet and the accelerated technological changes associated with the creation of the Internet have led to a restructuring of business structures in the music industry. These changes in technology coupled with changes in consumer preferences have led to a rise in the popularity and profitability of the live music sector, and specifically music festivals. The market for music festivals is becoming more saturated, and festival organizers are having to find new and distinct ways to differentiate their offerings. In order to maintain competitive positioning in a progressively saturated market, festival organizers must rely on differentiation and …

Barriers And Enablers To Building Entrepreneurial Ecosystems As Perceived By Change Agents In The Workplace, Shanda Barrett

Dissertations

This study explores factors that influence entrepreneurial ecosystems. Clifton (2010, 2015) recommends entrepreneurship, better business models, and new business startups as a solution for economic renewal in the United States and specifically identifies disengaged workers and low-energy workplaces as the starting point. The recommendation does not address how to make workplaces conducive to entrepreneurial activity, nor does the recommendation address how to engage entrepreneurial employees.

Existing literature outlines the known tensions between theory, anecdotal evidence, and the professional practice of building entrepreneurial ecosystems. To date, the term entrepreneurial ecosystem exists as a metaphor in the extant literature. While scholars have …

Higher Education Business And Technology Leaders’ Behaviors That Drive Outcome Alignment, Katherine Lynch-Holmes

Dissertations

Higher education institutions (HEIs) face unprecedented challenges, including capacity alignment, financial sustainability, and even public confidence (Grajeck & Brooks, 2020; Grawe, 2019; Oblinger, 2019; Simone, 2020, Wheeler, 2020, Witt & Coyne, 2019). Financial challenges force HEIs to reduce costs by making decisions like cutting programs, laying off staff or merging institutions to reduce operating costs (Chen et al., 2019; Sellingo, 2017; Witt & Coyne, 2019). Higher education leaders (HELs) must act as trusted partners and broker technology to align processes, support, and outcomes (Luftman 2000; Petkovics, 2018; Reinitz, 2019). Unfortunately, higher education’s business-technology (BITA) alignment remains lower than other national …

Water Elites’ Perceptions Of Water Security In The Middle East And North Africa Region, Ghaleb Akari

Dissertations

The Middle East and North African region continues to face significant water security challenges. The purpose of this dissertation is to gain a deeper understanding of water elites’ perceptions of water security in the MENA region. It is not meant to generalize the findings. Instead, the intention for the research is to identify, explain, and analyze by national elites' contrasting perceptions in Jordan, Iraq, Egypt, and Tunisia.

The study examines water elites’ perceptions in four areas: current knowledge level of water security, water resource management, water service delivery, and water-related risk mitigation. These elites’ perceptions of water security will help …

Diversification Using International Exchange-Traded Funds, Alese K. Jones

Honors Theses

Exchange-Traded Funds (ETFs) are diversified portfolios of assets which trade like stocks and track a benchmark index. This manuscript looks at the diversification and return benefits a U.S. investor would receive by investing in Emerging market (EEM) and Total World (DGT) ETFs over the period of June 2003 to July 2019. We use S&P 500 ETF IVV as a proxy for U.S. market. EEM had the highest absolute return but also the highest risk. However, the U.S. ETF IVV had the greatest risk-adjusted return and the lowest tracking error. International ETFs were also highly correlated with the S&P 500. Overall, …

Organizational Stressors As Predictors Of Burnout, Kristen Albritton

Dissertations

The purpose of this study is to determine if organizational stress, measured by role conflict and role ambiguity, predicts burnout among employees. A review of the related literature identified variables that demonstrate a relationship with burnout, supported by the Maslach (1998) theory of burnout and Katz and Kahn’s (1966) organizational role theory. The researcher also examined whether organizational level and demographic variables (gender, education level, and job tenure) moderate the relationships between role conflict, role ambiguity, and burnout.

The study follows a non-experimental, cross-sectional design using data collected from a survey. Results of linear regression analyses reveal role conflict and …

Impact Of Salt Deduction Cap On Individual Tax Liability, Mahum Chaudhry

Honors Theses

The Tax Cuts and Jobs Act of 2017 placed a cap of $10,000 on the State and Local Tax deduction. A survey was carried out to compare individuals' tax liability in 2017 (before the cap) with their tax liability in 2018 (after the cap). The results suggest that fewer people itemized in 2018, and most belonged to the high-income group. Many individuals who itemized in 2018 also saw an increase in their federal tax liability. Most individuals with less than $100,000 yearly income opted for the standard deduction and saw a decrease in their federal tax liability in 2018 (in …