Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Trust (2)
- 50th Anniversary Of Reit Industry (1)
- Ambidexterity (1)
- Attitudes (1)
- Audit Findings (1)
-
- Audit Quality (1)
- Audit Timeliness (1)
- Availability (1)
- Beamer Committee (1)
- Camp Classification (1)
- Camp Counselor Alumni (1)
- Change (1)
- Citizenship Behaviors (1)
- Clawbacks (1)
- Community Involvement (1)
- Curriculum (1)
- Education (1)
- Executive Compensation (1)
- Exploitation (1)
- Exploration (1)
- Food (1)
- Game Theory (1)
- Grocery (1)
- History (1)
- Innovation Process (1)
- Interorganizational Relationships (1)
- Leader-Member Exchange (1)
- Lean Accounting (1)
- Lean Operations (1)
- Learning Strategies (1)
Articles 1 - 14 of 14
Full-Text Articles in Entire DC Network
A Longitudinal Analysis Of Changes In Accounting Curriculum Requirements Since The Perry Commission Report, William Homer Black
A Longitudinal Analysis Of Changes In Accounting Curriculum Requirements Since The Perry Commission Report, William Homer Black
Electronic Theses and Dissertations
This dissertation develops a consistent structure that documents the state of undergraduate and graduate accounting education in the United States and how it has changed from the 1960s to the present. It includes a literature review that summarizes major developments affecting accounting education to provide a historical context relevant to current efforts to accomplish educational change. The analysis identifies patterns in educational requirements and compiles information that may instruct educational policy discussions. It considers the recommendations of the Beamer Committee, policy statements of the AICPA, and the influences of accounting accreditation and the move to 150-hour educational requirements. In combination, …
Trust And Trustworthiness In The Executive Compensation Policy Required By The Dodd-Frank Act: An Experimental Study, Dana L. Hart
Trust And Trustworthiness In The Executive Compensation Policy Required By The Dodd-Frank Act: An Experimental Study, Dana L. Hart
Electronic Theses and Dissertations
As a result of failing financial markets, rampant managerial abuse of shareholder return through grossly unfair compensation packages and shareholder outrage at corporate governance apathy, Congress passed the Dodd-Frank Wall Street Reform and Consumer Protection Act in July of 2010. Two major provisions contained within the Dodd-Frank legislation are say-on-pay and clawbacks of bonus compensation. This research utilizes a trust game and experimental economics methodologies to test the relative influence of say on pay and clawbacks of bonus compensation on shareholder trust and manager trustworthiness. Results show that shareholders are more likely to participate in the investment process if they …
Essays On The Strategic Implications Of Marketing Capabilities: Marketing Exploration And Exploitation, Joseph Mitchell Price
Essays On The Strategic Implications Of Marketing Capabilities: Marketing Exploration And Exploitation, Joseph Mitchell Price
Electronic Theses and Dissertations
My dissertation examines how exploitation and exploration capabilities impact organizational performance for competitive advantage. The first essay reviews previous empirical, simulation, and theoretical studies to provide a synopsis and quantitative assessment of previous empirical research. The organizational performance implications of both exploration, exploitation, and their interaction (i.e., an ambidexterity) are evaluated through the substantiation of previous findings. Exploration and exploitation focus are discrete options that require a cognitive choice and are constrained by firm resources. The results show exploitation as having the greater relative impact on performance folloby exploration and ambidexterity. Essay two conceptualizes marketing capabilities as exploitation and exploration. …
Reinventing The Wheel: Examining The Antecedents, Moderators, And Outcomes Of The Innovation Process, John Eli Smothers
Reinventing The Wheel: Examining The Antecedents, Moderators, And Outcomes Of The Innovation Process, John Eli Smothers
Electronic Theses and Dissertations
This study extends research on the innovation process at the individual-level by examining antecedents, moderators, and outcomes associated with the generation, promotion, and implementation of innovative ideas in the workplace. In a sample of 667 working adults, this study found that high leader-member exchange was positively related to cognitive and behavioral learning strategies focused towards generating innovative ideas. Employees with proactive personalities were more likely to engage in the innovation process, and a sense of psychological safety in regard to the climate for innovation facilitated the implementation of innovative ideas. This study indicates that the successful implementation of an innovative …
Exploring Inter-Organizational Relationships Between Park And Recreation Agencies With Wounded Warrior Programs And Community Service Organizations, Morgan Alexander Mccreary
Exploring Inter-Organizational Relationships Between Park And Recreation Agencies With Wounded Warrior Programs And Community Service Organizations, Morgan Alexander Mccreary
Electronic Theses and Dissertations
Public recreation departments are funded primarily by tax dollars and over the past thirty years the percentage of funding needed to operate quality recreation programs has steadily decreased and threatened the quantity and quality of programs offered. Presently, park and recreation agencies partner with community entities to offset funding reductions and to offer new and/or ancillary programs. Importantly, partnerships must provide mutual benefits to be successful and the antecedents and factors of inter-organizational relations (IOR) are important to discover. The purpose of this study was to determine factors that might predict IOR between park and recreation agencies with Wounded Warrior …
The Impact Of Servant Leadership On Follower Outcomes: Testing The Mediating Roles Of Stewardship Climate And Trust, Wallace Alexander Williams
The Impact Of Servant Leadership On Follower Outcomes: Testing The Mediating Roles Of Stewardship Climate And Trust, Wallace Alexander Williams
Electronic Theses and Dissertations
This research focused on the impact of servant leadership on follower citizenship behaviors (OCBs), both at the individual and organizational levels. The relationship was considered indirect, with trust, perceptions of fairness, and stewardship climate acting as mediators to the relationship between servant leadership and follower citizenship behaviors. The three major contributions are (1) the identification and empirical test of 'servant' and 'leader' components of servant leadership, and (2) the theoretical extension of servant leadership through stewardship theory, and (3) the evidence for its importance in explaining the role of stewardship climate in the relationship between servant leadership and follower OCBs. …
The Adoption Of Lean Operations And Lean Accounting On The Financial-Performance Measures Of Publicly Traded Companies, Daniel C. Harris
The Adoption Of Lean Operations And Lean Accounting On The Financial-Performance Measures Of Publicly Traded Companies, Daniel C. Harris
Electronic Theses and Dissertations
For fiscal years 2008 through 2010, manufacturers and service providers that adopted lean operations outperformed companies that did not adopt lean operations. Using non-parametric tests and a matched-pairs design, lean companies had greater returns on both net operating assets (RNOA) and total assets (ROA). Lean companies also experienced better operating cash flows and cash adequacy than non-lean companies. The profit margins and financing-assets ratios were marginally better for lean companies than non-lean companies. Several working-capital measures, however, were not significantly different. Lean companies also experienced higher total-inventory turnover and raw-materials inventory turnover than non-lean companies. Although work-in-process inventory turnover did …
Information Security In The Age Of Cloud Computing, James Eric Sims
Information Security In The Age Of Cloud Computing, James Eric Sims
Electronic Theses and Dissertations
Information security has been a particularly hot topic since the enhanced internal control requirements of Sarbanes-Oxley (SOX) were introduced in 2002. At about this same time, cloud computing started its explosive growth. Outsourcing of mission-critical functions has always been a gamble for managers, but the advantages of cloud computing are too tempting to ignore. However, the move to cloud computing could prove very costly for a business if the implementation were to fail. When making the decision to outsource critical functions, managers look to accountants to provide assurance that their data and transactions will be secure and that emergency procedures …
A Social-Cognitive Approach To Marketing Ethics: Institutionalization, Integrity, And Power, Ceri Nishihara
A Social-Cognitive Approach To Marketing Ethics: Institutionalization, Integrity, And Power, Ceri Nishihara
Electronic Theses and Dissertations
Presented for a dissertation, I report on a survey-designed study that empirically investigates the relationship between environmental and individual traits leading to the practice of ethical behavior within a marketing firm. Drawing upon extant ethical constructs, and using both the General Theory of Marketing Ethics and Social Cognitive Theory as guides, I find strong support for the potential synergy between individual tendencies and firm characteristics in order to facilitate ethical behavior on the part of marketing employees. In addition to shoring up earlier constructs, I discovered surprising relationships between the individual and firm dynamic, where the effects of certain characteristics …
Exploration And Validation Of The Camp Orientation And Experiences Scale, Mckenzie Lynn Martin
Exploration And Validation Of The Camp Orientation And Experiences Scale, Mckenzie Lynn Martin
Electronic Theses and Dissertations
American summer camps have provided significant life experiences for camp counselors and staff for over 150 years. The purpose of this study was to identify and validate scale measures of philosophy, mission, and vision (PVM) with special regard to any differences in camp affiliation and camp counselor alumni (CCA) PVM manifestation. Preliminary assessment of 83 camp PVM revealed five general constructs in the scale and included: relationships formed, community involvement, environmental ethics, participation in healthful recreation, and religiosity. For the purpose of this study, camp affiliation was chosen as the main effect. This study used purposive sampling to recruit the …
Audit And Compilation Report Timeliness In Local Governments: An Empirical Investigation Of Mississippi Governmental Entities That Exceed State Reporting Deadlines, Corey S. Cagle
Electronic Theses and Dissertations
For governmental audit and compilation reports to be relevant, they must be prepared and made available to the public in a timely manner. The purpose of this study is to identify variables that have an influence on audit and compilation report delay in governments. This research utilizes ordinary-least-squares regression to estimate the effects of several variables of interest on the time it takes to file the audit or compilation report with the Office of the State Auditor. The research also utilizes logistic regression to estimate the effects of several variables of interest on the incidence of filing the audit or …
The 50th Anniversary Of Reits: A Triple Case Study With Financial Analysis, Barbara Sumrall White
The 50th Anniversary Of Reits: A Triple Case Study With Financial Analysis, Barbara Sumrall White
Electronic Theses and Dissertations
On September 14th, 2010, the REIT industry celebrated its 50th Anniversary. Only three REITs that were there in the beginning still exist today: Washington Real Estate Investment Trust, Pennsylvania Real Estate Investment Trust, and Winthrop Realty Trust (formerly known as First Union Real Estate Equity and Mortgage Investments). This study provides a historical recap of the first fifty years of the REIT industry with a review of its rules and underlying tax legislation. In addition, it provides a historical review of the three successful companies that have been in the industry throughout its entire existence. Quantitative analysis was performed through …
How Do The Perceived Barriers, Attitudes, And Knowledge Of Grocery Store Personnel Affect Availability Of Organic Food Products?, Rachel Adams
Electronic Theses and Dissertations
Organic food is one of the fastest-growing segments of food production and consumption in the U.S. Even though organic foods are becoming more widely available, some studies suggest they may not be equally available to all populations because people in some areas are being excluded from the organics market either geographically or financially. The purpose of this study was to examine how individual and local characteristics affect the attitudes of grocery store personnel toward organic food products and how these attitudes affect availability. Grocery store personnel were surveyed about their attitudes toward organic foods, their perceptions of the barriers to …
The Impact Of The User-It Artifact Interaction On Technology Implementation And Value: Mobile Social Networking And Mobile Social Capital, Donghyun Kim
Electronic Theses and Dissertations
Despite investment and cutting-edge features, the majority of new mobile phone subscribers have adopted low-cost handsets instead of the latest mobile devices (Karjaluoto et al., 2005). According to the U.S. Census Bureau report, only 37% of cell phone users selected a smartphone in 2007. The Census Bureau forecasted the figure would increase by less than 10% in 2008. However, only 24% of cell phone users owned a smartphone in 2010, 27 % in 2011 and 30% in 2012. Therefore, the purpose of this study is to propose a conceptual model of the impact of mobile social capital on mobile networks …