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A Study Of Public Accounting And Related Economic Concepts, Seth Gerus
A Study Of Public Accounting And Related Economic Concepts, Seth Gerus
Honors Theses
This thesis consists of several case studies relating to different topics within the world of accounting. These cases were completed as assignments within the thesis practicum class taught by Dr. Victoria Dickinson. Each case pertains to a different accounting-related topic, and topics include the fundamentals of accounting as well as recent events in the business world. The thesis also includes a five-week long case competition in which students were put into groups to present Audit, Tax, and Advisory strategies for companies headquartered in the United States. Each of these cases were completed during the course of the Fall 2020 and …
Text Mining With Network Analysis Of Online Reviews And Consumers’ Satisfaction: A Case Study In Busan Wine Bars, Wei Fu, Eun Kyong Choi, Hak Seon Kim
Text Mining With Network Analysis Of Online Reviews And Consumers’ Satisfaction: A Case Study In Busan Wine Bars, Wei Fu, Eun Kyong Choi, Hak Seon Kim
Faculty and Student Publications
With the growth of internet technology, customers are sharing up their experiences. Hence, these types of customer experiences are spreading rapidly as a source of online reviews. For this reason, online reviews have become a critical source of information that influences customers’ purchase intentions and behavior. Thus, businesses should monitor online reviews to understand the customer experience and increase customer satisfaction and loyalty. This study attempts to identify essential characteristics for positive online reviews of wine bars and examine the structural relationships of these attributes. To accomplish this purpose, a total of 1,337 online reviews were collected from Google Travel …
Navigations For Hospitality Human Resource Management Research: Observing The Keywords, Factors, Topics Under The Covid-19 Pandemic, Jue Wang, Hyun Jeong Ban, Hyun Woo Joung, Hak Seon Kim
Navigations For Hospitality Human Resource Management Research: Observing The Keywords, Factors, Topics Under The Covid-19 Pandemic, Jue Wang, Hyun Jeong Ban, Hyun Woo Joung, Hak Seon Kim
Faculty and Student Publications
The hospitality industry is one of the most affected by the pandemic, and because of its human close interaction and labor-intensive characteristics, it has left Human Resource Management (HRM) puzzles with organizations’ stabilization and recovery. This study aimed to summarize current research on hospitality HRM research outcomes and trends during the COVID-19 pandemic. Utilizing the PRISMA technique and NVivo software, 102 research articles were extracted and analyzed to highlight to overall achievement and movement of hospitality HRM research under the shadow of the COVID-19 crisis. Considering the main purpose of this study, which was to show the status and prospects, …
Case Studies Of Various Accounting Concepts, Astha Kandel
Case Studies Of Various Accounting Concepts, Astha Kandel
Honors Theses
Accountancy students enrolled in the Sally McDonnell Barksdale Honors College have an opportunity to choose an honors practicum route instead of writing a regular thesis. The students take two ACCY 420 classes taught by Dr. Victoria Lynn Dickinson as part of the practicum. In those two courses, students gain a better understanding of how accounting works in the real world. The thesis is made up of several cases that cover a variety of accounting theories and methodologies. Students are required to do thorough research while writing the cases and each of those cases is carefully reviewed and evaluated by Dr. …
Analyzing The Adjustment Of American Business Expatriates In China: Professionalism, Culture And Social Support, Ramelle Mueller
Analyzing The Adjustment Of American Business Expatriates In China: Professionalism, Culture And Social Support, Ramelle Mueller
Honors Theses
This paper provides a comprehensive literature review of the American expatriate adjustment process to life in China. Additionally, online textual analysis on expatriate forum website was conducted to better understand the expatriate perspective and examines empirically the relevance of multiple factors of the expatriate adjustment process. Overarching factors include; work adjustment, general adjustment and interpersonal adjustment, which serve as the framework for this paper.
Brand Translation And Country Of Origin Advertising In The Jeans Market In Latin America, Elson Stewart
Brand Translation And Country Of Origin Advertising In The Jeans Market In Latin America, Elson Stewart
Honors Theses
As more firms decide to operate globally as a means of survival and growth, they must be prepared to understand the language and culture of their new target markets. This study aims to examine why firms may or may not translate their brand name and use country of origin advertising. Furthermore, this study aims to explain if economic and demographic factors have any effect on whether or not American firms may use certain marketing strategies. Findings in this study suggest that American firms are likely to be more active in Latin American countries with higher GDP PPP per capita, English …
College Wheelchair Basketball Players' Construction Of Identities: A Symbolic Interactionism Approach, Alison Hovatter
College Wheelchair Basketball Players' Construction Of Identities: A Symbolic Interactionism Approach, Alison Hovatter
Electronic Theses and Dissertations
The National Wheelchair Basketball Association consists of 14 collegiate teams (NCAA, 2013) that are represented at both the NCAA and club sport arenas. Collegiate wheelchair basketball student-athletes have been neglected within the sport discussion due to the sports emergence status in legitimacy with the National Collegiate Athletic Association (NCAA) standards (Berger, 2004, 2008; Larkin, Cottingham & Pate, 2014; Shogan, 1999), and its perception of being a charity sport, where bodies that have disabilities do not play "natural body" sports (Berger, 2008). By using the collegiate environment to further study wheelchair basketball players, a deeper understanding of identity negotiation of student-athletes …
A Little Difference Makes A Big Difference: Essays On The Link Between Top Management Team Traits And Strategic Marketing Decisions, Cameron Duncan Nicol
A Little Difference Makes A Big Difference: Essays On The Link Between Top Management Team Traits And Strategic Marketing Decisions, Cameron Duncan Nicol
Electronic Theses and Dissertations
The importance of marketing is growing. This is not just a perception: CEOs appear to see its importance as well. Despite the increase in the understood importance of marketing, there still remains a relatively scant amount of research on the impact that can be had by top management team members on a firm's strategic marketing outcomes. The research which follows explores an important question that has previously been comparatively neglected by researchers: what top management team individual differences can impact the strategic marketing outcomes of the firm? The first essay, based on a multi-industry sample of 325 publicly listed fortune …
Essays On The Implications Of Specialty Review Websites’ Electronic Word-Of-Mouth (Ewom) On Firm Value And Consumer Perceptions, Robert Allen King
Essays On The Implications Of Specialty Review Websites’ Electronic Word-Of-Mouth (Ewom) On Firm Value And Consumer Perceptions, Robert Allen King
Electronic Theses and Dissertations
No abstract provided.
Mitigation Of Preventable Medical Errors Via The Use Of Human Resources And Human Factors, Callender Creel
Mitigation Of Preventable Medical Errors Via The Use Of Human Resources And Human Factors, Callender Creel
Honors Theses
The purpose of this thesis is to discuss historical and current rates of preventable medical errors (PMEs), their causes, and methods used to reduce them. I will also provide recommendations that I believe can help reduce the number of injuries and deaths that result from them. Data and information used in this thesis were drawn from a variety of sources. While the large majority was sourced from articles in academic journals, government health reports, Federal Flight Administration documents, phone interviews, and personal experiences in the medical field also provided invaluable information. To summarize, there are two major types of preventable …
How Does The Audit Report's Structure Affect Nonprofessional Investors' Attention To Its Content?, Brian Matthew Goodson
How Does The Audit Report's Structure Affect Nonprofessional Investors' Attention To Its Content?, Brian Matthew Goodson
Electronic Theses and Dissertations
This study experimentally examines whether and how two potential changes to the audit report’s structure affect the extent to which nonprofessional investors attend to the report’s content when evaluating a potential investment, and whether the potential effects differ across levels of investor sophistication. Specifically, I examine the impact of descriptive paragraph headings and the relative location of the opinion paragraph on judgments of financial statement reliability and investment decisions. Results indicate that when the audit report includes descriptive paragraph headings, less sophisticated investors perceive the report to be more readable, which, in turn, leads them to attribute higher levels of …
Accounting History As A Local Discipline: The Case Of The Italian-Speaking Literature (1869-2008), Valerio Antonelli, Raffaele D'Alessio
Accounting History As A Local Discipline: The Case Of The Italian-Speaking Literature (1869-2008), Valerio Antonelli, Raffaele D'Alessio
Accounting Historians Journal
The aim of the paper is to demonstrate how Italian-language accounting history was one example of a local accounting discipline. For this purpose, we reviewed all historical publications edited from 1869 to 2008 and conducted an in-depth analysis on the database we built. Evidence about authorships, dates of publication, publication forms, periods of study, issues and approaches, were collected. The results show many changes in the publishing patterns of accounting history research. We also explore how the schools of accounting thought, the assessment of historical research in the recruitment system, the stimuli and opportunities coming from the Italian Society of …
Top Management Team Attention To The Threats From Technological Disasters: Evidence From Polluters In The S&P 1500, Jaemin Kim
Electronic Theses and Dissertations
Increased public attention to environmental disasters is reducing the likelihood firms can ascribe the consequential damages of stakeholders to "acts of Nature". This phenomenon indicates that the absence of top management team (TMT) attention to natural environmental issues leads a firm to control-reducing and likely-loss threats, but less is known about whether firms engage in environmental actions in response to technological disasters and why some firms actively undertake environmental action, while others do not. Drawing on the attention-based view, I propose that technological disasters that happen in a focal firm's affiliated industry cause a TMT to increase a firm's environmental …
A Study Of Data Informatics: Data Analysis And Knowledge Discovery Via A Novel Data Mining Algorithm, Shilpa Balan
A Study Of Data Informatics: Data Analysis And Knowledge Discovery Via A Novel Data Mining Algorithm, Shilpa Balan
Electronic Theses and Dissertations
Frequent pattern mining (fpm) has become extremely popular among data mining researchers because it provides interesting and valuable patterns from large datasets. The decreasing cost of storage devices and the increasing availability of processing power make it possible for researchers to build and analyze gigantic datasets in various scientific and business domains. A filtering process is needed, however, to generate patterns that are relevant. This dissertation contributes to addressing this need. An experimental system named fpmies (frequent pattern mining information extraction system) was built to extract information from electronic documents automatically. Collocation analysis was used to analyze the relationship of …
Extraction Of Ontology And Semantic Web Information From Online Business Reports, Lakisha L. Simmons
Extraction Of Ontology And Semantic Web Information From Online Business Reports, Lakisha L. Simmons
Electronic Theses and Dissertations
CAINES, Content Analysis and INformation Extraction System, employs an information extraction (IE) methodology to extract unstructured text from the Web. It can create an ontology and a Semantic Web. This research is different from traditional IE systems in that CAINES examines the syntactic and semantic relationships within unstructured text of online business reports. Using CAINES provides more relevant results than manual searching or standard keyword searching. Over most extraction systems, CAINES extensively uses information extraction from natural language, Key Words in Context (KWIC), and semantic analysis. A total of 21 online business reports, averaging about 100 pages long, were used …
Effective Genealogical History: Possibilities For Critical Accounting History Research, Norman B. Macintosh
Effective Genealogical History: Possibilities For Critical Accounting History Research, Norman B. Macintosh
Accounting Historians Journal
This essay, following up on the recent Sy and Tinker [2005] and Tyson and Oldroyd [2007] debate, argues that accounting history research needs to present critiques of the present state of accounting's authoritative concepts and principles, theory, and present-day practices. It proposes that accounting history research could benefit by adopting a genealogical, effective history approach. It outlines four fundamental strengths of traditional history investigate only the real with facts; the past is a permanent dimension of the present; history has much to say about the present; and the past, present, and future constitute a seamless continuum. It identifies Nietzsche's major …
Market For Luca Pacioli's Summa Arithmetica, Alan Sangster, Gregory N. Stoner, Patricia Mccarthy
Market For Luca Pacioli's Summa Arithmetica, Alan Sangster, Gregory N. Stoner, Patricia Mccarthy
Accounting Historians Journal
This paper looks at an aspect of Luca Pacioli and his Summa Arithmetica that has not previously been explored in detail the market for which he wrote the book. In order to do so, it follows a path identified by two clues in the bookkeeping treatise as to the nature of this market that modern eyes, unaware of how life was in late 15th century Italy, have missed. After discussing the curriculum taught in schools at that time, this paper considers a range of possible markets for which the book may have been written. The paper concludes that it was …
Straw Men And Old Saws -- An Evidence-Based Response To Sy And Tinker's Critique, Thomas N. Tyson, David Oldroyd
Straw Men And Old Saws -- An Evidence-Based Response To Sy And Tinker's Critique, Thomas N. Tyson, David Oldroyd
Accounting Historians Journal
In a recent Accounting History article, Sy and Tinker (S&T) [2005] critique accounting history for its support of archivalism and empiricism in light of irrefutable arguments against these antiquarian epistemes. While tempted to lambaste S&T's article as unfettered social activism rather than evidence-based historical inquiry, we focus instead on the more substantive questions S&T raise. We initially summarize their essential arguments, although some of the statements they make are contradictory in nature. We then discuss fundamental issues and genuine challenges to accounting history posed by the post-Kuhnian critique that S&T and others represent, as well as the nature and purpose …
Printing Of Pacioli's Summa In 1494: How Many Copies Were Printed?, Alan Sangster
Printing Of Pacioli's Summa In 1494: How Many Copies Were Printed?, Alan Sangster
Accounting Historians Journal
This paper considers the printing of Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita (Summa) in 1494. In particular, it attempts to answer the question, how many copies of Summa were printed in 1494? It does so through consideration of the printing process, the printer of Summa, the size of the book, survival rates of other serious books of the period, and the dates it contains revealing when parts of it were completed. It finds that more copies were published than was previously suggested, and that the survival rate of copies has probably as much to do with the manner …
Ancient Mesopotamian Accounting And Human Cognitive Evolution, Tom Mouck
Ancient Mesopotamian Accounting And Human Cognitive Evolution, Tom Mouck
Accounting Historians Journal
Recent archaeological evidence supports the claim that the first system of writing and the first use of abstract numerical representation evolved from the clay token accounting system of ancient Mesopotamia. Writing and other abstract symbol systems have subsequently transformed human cognitive capacities within only few millennia, a time period too short for any substantial changes in our biologically-evolved brains. This paper uses Merlin Donald's theory of human cognitive and cultural evolution [in Origins of the Modern Mind; 1991] to identify the role played by ancient accounting in these evolutionary processes. Specifically, it is argued that this early accounting system paved …
Writing Accounting And Management History. Insights From Unorthodox Music Historiography, Luca Zan
Writing Accounting And Management History. Insights From Unorthodox Music Historiography, Luca Zan
Accounting Historians Journal
Few disciplines are probably more different than music and accounting. Nonetheless possible suggestions about historiography in accounting and management can be drawn from an innovative textbook on the history of music [Favaro and Pestalozza, 1999]. This is a rather unusual music history textbook. It has several distinguishing features which raise issues about: histories of the present, history and theory making, a non-linear sense of history, a social history of music, a pluralist view of genres, and a multi-geographical emphasis. These features have interesting parallels with accounting history and historiography.
Building The Canadian Chartered Accountancy Profession: A Biography Of George Edwards, Fca, Cbe, Lld, 1861-1947, Alan John Richardson
Building The Canadian Chartered Accountancy Profession: A Biography Of George Edwards, Fca, Cbe, Lld, 1861-1947, Alan John Richardson
Accounting Historians Journal
George Edwards was a key figure in the creation of the modern institutional structure of accounting in Canada. He worked to implement a vision of accountancy as a profession rather than a business. This was reflected in his commitment to accounting education, to the restriction of entry to the CA profession to those who passed a test of competency, and to his desire to demonstrate the social and ethical value of accounting. He was president of the Institute of Chartered Accountants of Ontario, president of the Dominion Association of CAs, and president of the Society of Cost Accountants of Canada. …
Accounting Historians Journal, 1998, Vol. 25, No. 2 [Whole Issue]
Accounting Historians Journal, 1998, Vol. 25, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Science Of Accounts: Bookkeeping Rooted In The Ideal Of Science, Keith P. Mcmillan
Science Of Accounts: Bookkeeping Rooted In The Ideal Of Science, Keith P. Mcmillan
Accounting Historians Journal
This paper presents the discourse of the "science of accounts" as it developed in 19th century U.S. accounting literature. The paper initially emphasizes the meaning which the term "science of accounts" had during this period. In addition, it presents the contemporary belief that this science helped reveal the essential economic ontology, which bookkeeping makes visible. Second, the paper analyzes how this rational institutional myth became institutionalized within the emerging profession's technical journals and its professional organization, the Institute of Accounts. Through reliance on this scientific foundation, the newly emerging profession could gain greater social legitimacy, leading to the first CPA …
Informing Historical Research In Accounting And Management: Traditions, Philosophies, And Opportunities, Lee D. Parker
Informing Historical Research In Accounting And Management: Traditions, Philosophies, And Opportunities, Lee D. Parker
Accounting Historians Journal
Historical research in accounting and management, hitherto largely neglected as a field of inquiry by many management and accounting researchers, has experienced a resurgence of interest and activity in research conferences and journals over the past decade. The potential lessons of the past for contemporary issues have been rediscovered, but the way forward is littered with antiquarian narratives, methodologically naive analyses, ideologically driven interpretation and ignorance of the traditions, schools and philosophy of the craft by accounting and management researchers as well as traditional and critical historians themselves. This paper offers an introduction to contributions made to the philosophies and …
Book Reviews [1996, Vol. 23, No. 1], Victoria Beard
Book Reviews [1996, Vol. 23, No. 1], Victoria Beard
Accounting Historians Journal
Books reviewed are: The development of the history of accounting thought in Italy and the Biblioteca Storica di Ragioneria ed Economia Aziendale by Prof. A. Amaduzzi and Prof. G. Cavazzoni; Hugh M. Coombs and John Richard Edwards, Accounting Innovation: Municipal Corporations 1835-1935 Reviewed by Jean E. Harris; John Richard Edwards, Ed., Twentieth-Century Accounting Thinkers Reviewed by Maureen Berry; Richard V. Mattessich, Critique of Accounting: Examination of the Foundations and Normative Structure of an Applied Discipline Reviewed by Thomas N. Tyson; Glenn Van Wyhe, The Struggle for Status: A History of Accounting Education Reviewed by Harold Q. Langenderfer
Book Reviews [1995, Vol. 22, No. 2], Victoria Beard
Book Reviews [1995, Vol. 22, No. 2], Victoria Beard
Accounting Historians Journal
Books reviewed are: Anthony G. Hopwood and Peter Miller, Eds., Accounting as Social and Institutional Practice Reviewed by Ross E. Stewart; Wolodymyr Motyka, Annotated Bibliography of Russian Language Publications on Accounting 1736-1917 Reviewed by Marc I. LeBow; Paul Omerod, The Death of Economics Reviewed by Scot A. Stradley; Graeme Donald Snooks, Economics without Time.- A Science Blind to the Forces of Historical Change Reviewed by Christopher J. Napier; Tony Tinker and Tony Puxty, Eds., Policing Accounting Knowledge: The Market for Excuses Affair Reviewed by Alan J. Richardson; Robert Van Riper, Setting Standards for Financial Reporting: FASB and the Struggle for …
Accounting Historians Journal, 1994, Vol. 21, No. 2 [Whole Issue]
Accounting Historians Journal, 1994, Vol. 21, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Accounting Historians Journal, 1994, Vol. 21, No. 1 [Whole Issue]
Accounting Historians Journal, 1994, Vol. 21, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Impressions Of A Scholarly Gentleman : Professor Louis Goldberg, Lee D. Parker
Impressions Of A Scholarly Gentleman : Professor Louis Goldberg, Lee D. Parker
Accounting Historians Journal
This study presents a personal portrait of Emeritus Professor Louis Goldberg, a prominent founder of accounting education and research in the Australian academic community. It offers a distinctive view of Professor Goldberg through its employment of oral history research method. The data and findings presented herein are based on interviews with Professor Goldberg and both past and present academic colleagues. The paper reviews his formative years and his role as a professor and administrator, as well as teacher and researcher. Also documented are his perspectives on the education process and some of his own personal characteristics that have played a …