Digital Commons Network^™

Tax Client Goals, Regulatory Pressure, And Professional Decision-Making, Spenser G. Seifert

Theses and Dissertations

Drawing on goal theory, I illuminate how client preferences become internalized goals for tax professionals and how these client goals influence the motivated reasoning and ultimate decision-making of tax professionals. Using this theoretical framework, I then utilize an experiment to explore how the presence of salient situational factors – goal specificity, goal progress, and regulatory pressure – influence tax professionals’ decision-making. The results suggest that, as a result of their roles as both client advocates and CPAs, tax professionals default to non-specific “do your best” goals regardless of client preference specificity. Additionally, I find that increased regulatory pressure may curb …

The Evolution Of The Nonprofit Sector In Nepal, Charles Harrington, Davis Jones

SC Upstate Research Symposium

The nonprofit sector in Nepal has grown exponentially over the last decade. Significant growth in the areas of education, economic development, health and human services, tourism, and environmental conservation has created a demonstrable need for nonprofit organizational support and development to address these emerging needs. This paper and accompanying oral presentation will address the underlying factors that have driven the growth of the nonprofit sector in Nepal, including, but not limited to the history of national philanthropy and community service, early formulation of the nonprofit sector, development of civil society, non-government organizational proliferation, earthquake response and resilience, the emergence of …

The Impact Of Individual Culture On Purchase Decisions Of Fast Fashion In Brazil, Lucie S. Speck

Senior Theses

Fast fashion is an emerging method of production in the apparel industry that is characterized by lower-quality materials and faster production timelines than the traditional methods of producing clothing. It is becoming a trending topic in modern business due to its negative social and environmental impact, as brands that use fast fashion production processes are constantly being criticized for inhumane labor practices and large amounts of textile waste.

This research proposes two models using a survey as its main research method. The first model determines how financial situation, collectivism as a cultural value, and education level impact whether social media …

Motivations And Barriers In College Students For Coffee Consumption From Coffee Shops: A Podcast, Khushi Dave

Senior Theses

The book, Uncommon Grounds: The History of Coffee and How It Transformed Our World, highlights the globalization of coffee; it was first discovered in the mountainsides of modern—day Ethiopia and has since swept the globe. Historically used for religious, medicinal, and recreational purposes, people flocked to coffee houses for the taste of the brew. Now, this beloved bean is ever prevalent on college campuses, especially through foodservice locations. This paper explores the role of foodservice locations, specifically coffee shops, in coffee consumption among college students. Specifically, it will survey the reasons that college students want to buy coffee from …

Platform Of Growth: An Analysis Of Earnings And Social Media Engagement Among Esports Athletes, Colleen Marie Dibble

Theses and Dissertations

Esports consists of online gaming, cyber sport, and virtual sport in a highly competitive environment. The industry has grown tremendously over the last 30 years (Leroux-Parra, 2020). Professional esports competitions are often now contested with a large scale, global audience, and millions of dollars potentially at stake in some competitions. Hundreds of esports athletes earn a living from the multi-billion-dollar esports industry. In addition to players earning salaries and prize pool money in a professional setting, many colleges have offered scholarships to enrolled students and have begun to offer esports-related curriculums (Dominguez, 2022). Networks such as ABC, ESPN, and TBS …

Southeastern Conference (Sec) International Student-Athlete (Isa) Career Transitions - A Cultural Intelligence (Cq) Perspective, Tsu-Lin Yeh

Theses and Dissertations

This dissertation investigated international student-athletes’ (ISAs’) transition experiences of being recruited for, matriculating in, and then leaving high-performance and commercialized Southeastern Conference (SEC) institutions. Adopting the Cultural Intelligence (CQ) theory, this dissertation specifically examined how the four CQ elements (metacognition CQ, cognition CQ, motivation CQ, and behavior CQ) existed in an ISA’s transition process. CQ explains a person’s capability for performing well in culturally diverse environments (Fang et al., 2018). Traditional CQ studies have been utilized to manage international organizations’ diversity and inclusion (Triandis, 2006), particularly regarding employee retention, career transition and development (Mangla, 2021). However, although sports management is …

Noodz: A Strategic Communication Plan For A Startup Restaurant Targeting The College Market, Payton M. Fronapfel

Senior Theses

Advertising has evolved significantly throughout the past decade, lending to the current usage of direct response, social media, and online methods of advertising. Considering how these tactics have changed in recent years and how restaurant marketing, specifically, changes in response to a college demographic, companies must consider more in-depth communication plans. This thesis will identify the most effective methods of marketing restaurants in the United States and determine how a college demographic changes the techniques utilized in marketing communication plans. Furthermore, this thesis will develop a comprehensive strategic communication plan for a new Asian restaurant, Noodz, located in Columbia, South …

Balancing Conservation And Enjoyment: A Case Study Of Sustainable Tourism In Yellowstone National Park, Rachel E. Killen

Senior Theses

This paper explores the successes and challenges of integrating sustainable tourism in the US National Park System, focusing on the partnership between the National Park Service and the hospitality concessioner in Yellowstone National Park. Through a survey questionnaire and semi-structured interviews, managers of the hospitality company in Yellowstone revealed that their successful collaboration with NPS has resulted in the integration of diverse perspectives and fulfillment of the dual mandate of a US National Park. Despite challenges such as conflicts with historical preservation and the park's remote location, Yellowstone has successfully implemented all three pillars of sustainability in its operations while …

Hard Seltzers In Europe: A Sparkling Opportunity? An Analysis Of The Market Potential For Hard Seltzers In Europe, Amanda R. Harper

Senior Theses

This thesis seeks to uncover the potential for the hard seltzer category in the European alcohol market. First, through secondary research, it establishes the conditions of entering the European alcohol market by looking at the challenges of entering markets abroad, the challenges of entering the European market, and the history and current state of alcohol in Europe. Second, this thesis will analyze the history and characteristics of the hard seltzer category. This will include profiles of seven key brands: White Claw, Truly, Bud Light Seltzer, Vizzy, Topo Chico, Mike’s Hard Seltzer, and Pure Piraña. Next, this thesis will analyze primary …

An Examination Of Celebrity Product Involvement And Endorsement Effectiveness, Eric Nichols

Theses and Dissertations

The purpose of this study was to investigate celebrity product involvement and its relationship with endorsement effectiveness. Due to the increased leverage in creating their own brands, celebrity athletes are increasingly engaging in entrepreneurial endeavors such as collaborations on product development, an investment relationship, and outright ownership and creation of a brand or product. This paper also studied the extent which parasocial interactions and athlete identification may moderate endorsement effectiveness in the form of brand attitudes as well as what role product congruence may play.

Participants were recruited to complete an online survey that exposed them to manipulations of narrative …

Experiencing The Formalness: The Role Of Contextual Cues In Consumers’ Luxury Perception And Lifestyle Preference, Zhenyu Jin

Theses and Dissertations

Formalness, which refers to the sense of seriousness, importance, and significance, is a commonly-encountered experience in consumers’ daily lives and can influence consumer behavior in wide domains. Despite its ubiquitous nature, research on consumer experiences of formalness in marketing settings is limited. This dissertation investigates the sense of formalness in consumer behavior, exploring its antecedents and consequences in sensory marketing, luxury consumption, and consumer lifestyles.

Essay 1 identifies one of the antecedents and consequences of formalness sense by exploring how music used in marketing communications and retail environments can induce a sense of formalness in consumers, which in turn shapes …

Bm-02 Spartanburg Methodist College: Evaluation Of Classroom Space Efficiency, Kahleag D. Terry, Drake A. Taber, Christina King-Johnson

SC Upstate Research Symposium

Spartanburg Methodist College: Evaluation of Classroom Space Efficiency

In 2019, Spartanburg Methodist College converted from a two-year to a four-year institution. As the college grows, more classrooms are needed to satisfy the course requirements for students. A research study was conducted to answer the following question: What is the best option to implement additional class times/locations for traditional undergraduate students for both student and faculty.

Through out the semester, the student researchers analyzed various types of data address the problems of space and later class time allocation opportunities. An evaluation of the last eight semesters class location and times were …

The Chro Role In 2023: Findings From The Hr@Moore Survey Of Chief Human Resource Officers, Patrick M. Wright, Donald J. Schepker, Anthony J. Nyberg, Adam Steinbach, Marcia Avedon, Adam Bailey

Reports

The 2023 HR@Moore Survey of Chief Human Resource Ofcers (CHROs) gained responses from 171 CHROs, and this report focuses on the results regarding the CHRO Role. Using the updated Gartner “Model of a World Class CHRO” the CHRO participants indicated that the most critical and diferentiating roles they play in terms of driving business outcomes are the Board’s Leader of Human Capital, Driver of Culture and Purpose, Trusted Advisor and Coach, and Enterprise Change Leader. These roles stand in contrast to The Functional Business Leader role, which respondents largely considered table stakes or important but expected as opposed to critical …

Navigating The Political And Cultural Landscape: How Companies Decide When To Engage, Patrick M. Wright, Donald J. Schepker, Anthony J. Nyberg, Adam Steinbach, Marcia Avedon, Adam Bailey

Reports

Companies today increasingly feel pressured to take public positions on potentially divisive sociopolitical topics. Whether they choose to stay silent on these issues or weigh in, they face significant risk. The 2023 HR@Moore Survey of CHROs explored how companies typically go about making decisions in this arena, before focusing on how they responded to a specific issue – the Supreme Court’s recent Dobbs v. Jackson decision overturning Roe v. Wade regarding abortion rights in the U.S. The report shows that most companies have developed either formal or informal criteria to evaluate whether or not to take a public position on …

When And Why Targeted Products For Underserved Consumers Backfire, Ruoou Li

Theses and Dissertations

As the demand for creating and embracing a diverse marketplace increases, marketing strategies that over-generalize the needs of different consumer groups are no longer viable. Thus, many brands and companies have begun offering inclusive products that accommodate the specific needs of historically underserved consumers (e.g., women, people of color). One important question for marketers to answer is how these inclusive products should be promoted to appeal to these previously undervalued consumers. While prior research suggests that consumers will favor products with more explicit descriptions of the target consumer (i.e., blatant targeting) because doing so makes the targeted identity salient, I …

Nothing Ventured, Nothing Gained: A Meta-Analysis Of Ceo Overconfidence, Strategic Risk Taking, And Performance, Barbara Burkhard, Charlotta Sirén, Marc Van Essen, Dietmar Grichnik, Dean A. Shepherd

Faculty Publications

Although overconfidence is acknowledged as one of the most common managerial decision-making biases, much uncertainty remains about its implications for firm performance. To resolve this uncertainty, we investigate how and why CEO overconfidence is related to firm performance using meta-analytic techniques on a sample of 199 studies. In particular, relying on behavioral decision theory, we develop alternative hypotheses regarding the impact of CEO overconfidence on firm performance. Contrary to the conventional belief that CEO overconfidence is detrimental, this study reveals that CEO overconfidence is, on average, beneficial for firm performance. Drawing on recent refinements of upper echelons theory and theoretical …

“No Tits In The Pits!”: An Exploratory Analysis Of The Experiences Of Female Decision Makers In Motorsports In The United States, Alexia Pedo Lopes

Theses and Dissertations

This study explored the lived experiences of sixteen women who have decision-making roles in motorsports in the United States. The purpose was to shed light on the experiences of women who broke the glass ceiling in this unexplored male-dominated industry (Glass & Cook, 2016). The challenges these women encountered along with the mechanisms they employed to navigate those, and finally their motivation to continue pursuing a career in this industry, were assessed via in-depth semi-structured interviews and then the data was analyzed following a constant comparison thematic analysis. Challenges and coping mechanisms were classified according to the four levels, namely …

How Decision Makers’ Career Histories Impact The Gender Diversity Of The Ceo Successor Candidate Pool, Andre G. Havrylyshyn

Theses and Dissertations

Scholars have explored when/why women are chosen as CEOs, and what factors explain the presence of women in the TMT, but little is known about when/why firms have women executives in their internal CEO successor candidate pool. This omission is consequential, since there are firm performance benefits to having a woman CEO who is an internal hire, and because being a CEO successor candidate helps ensure a woman executive has had skill-building opportunities that will help her thrive when she becomes CEO. To address this, my dissertation explores two research questions. First, when and why do women directors positively impact …

How The Level Of Firm Support For Employee Volunteering Affects Employee Work Productivity And Altruistic Behavior Inside The Firm, Xiaomei Xiong

Theses and Dissertations

Employee volunteering refers to employees giving time to volunteer for charitable causes with explicit support from their employer. Offering support for employee volunteering is one of the fastest-growing areas of employee benefits. Using a laboratory experiment, I examine the effectiveness of individual employee volunteering programs in motivating employees’ altruistic behavior outside the firm, as well as their work productivity and altruistic behavior inside the firm. I predict and find that the level of firm support for employee volunteering not only affects employees’ volunteering engagement outside the firm, but also affects employees’ work productivity inside the firm. Moreover, I predict and …

Effects Of Firm Environmental And Sustainability Performance On Nonprofessional Investors’ Judgments: A Comparison Between The United States And Germany, Jackson M. Nietert

Senior Theses

Several studies find that environmental reporting is significant to investors’ decision-making. Here, the effect of German and US-American cultures on nonprofessional investors’ judgments when given positive or negative environmental reports is examined. Two experiments were conducted, one with US students recruited locally and German participants recruited online and the other with all participants recruited online to ensure more similar samples. In both experiments, in line with previous research, environmental reporting has a significant impact on nonprofessional investors’ decision-making process. In addition, the first experiment shows that German nonprofessional investors are more likely to penalize firms for poor environmental ratings however …

The Current State Of Ceo Succession Planning Practices: Results Of The 2022 Hr@Moore Survey Of Chros, Donald J. Schepker, Patrick M. Wright, Adam Steinbach, Anthony J. Nyberg, Adam Bailey

Reports

The 2022 HR@Moore Survey of Chief Human Resource Officers (CHROs) received 106 CHRO respondents answering questions on a number of issues regarding the current state of CEO succession planning practices at the board, CEO, and CHRO level. CHROs report spending on average 11.3% of their time as a liaison to the boards of directors. Of the time spent with the board, CHROs report approximately 16.2% of the time is spent on CEO succession, while 12.8% of the time is spent on other C-suite executive succession planning. On average, this means that CHROs spend roughly 3.29% of their total time on …

Esg Trends: Results Of The 2022 Hr@Moore Survey Of Chros, Adam Steinbach, Donald J. Schepker, Anthony J. Nyberg, Patrick M. Wright

Reports

There has been incredible momentum in recent years for the expectation that major companies should be attentive to and deliver results on Environmental, Social, and Governance (ESG) issues. For their part, companies and their executive leadership teams (ELTs) seem responsive to these expectations, developing ESG strategies and devoting resources to making progress in these areas. Perhaps the most notable commitment along these lines came in 2019, when the Business Roundtable (BRT) issued a statement to “redefine the purpose of a corporation” to focus on all stakeholders rather than be predominantly centered on shareholders. Much of the conversation around corporations in …

Managing High Potentials And Executives: Results Of The 2022 Hr@Moore Survey Of Chief Human Resource Officers, Patrick M. Wright, Anthony J. Nyberg, Donald J. Schepker, Sam Strizver

Reports

Part of the 2022 HR@Moore Survey of Chief Human Resource Ofcers focused on the management of three pools of talent: high potentials, executives, and potential CEO successors. In terms of identifying high potentials, CHROs reported that the most important aspect is ensuring a diverse pool of talent. They also noted that providing access to senior executives serves as the most efective development tool for high potentials. CHROs also noted the importance of tracking retention of high potentials. In terms of executives, the survey asked a number of questions to understand turnover issues among executive-level talent. CHROs expressed a high priority …

The Chief Human Resources Officer Role: Results Of The 2022 Hr@Moore Survey Of Chros, Patrick M. Wright, Anthony J. Nyberg, Donald J. Schepker, Adam Steinbach, Adam Bailey

Reports

The 2022 HR@Moore Survey of Chief Human Resources Ofcers (CHROs) received responses from approximately 150 CHROs answering questions on a number of issues regarding the CHRO role. CHROs stand out as one of, if not the most diverse C-suite populations, as our respondents are 67% female and 14% nonwhite. While more racially diverse than most other C-suite roles, the latter number suggests this may still be an area of opportunity. CHROs have made very little changes in how they allocate their time to diferent CHRO roles over the past fve years, with them spending slightly more time leading the HR …

Leading Through Paradox In A Covid-19 World: Human Resources Comes Of Age, David G. Collings, Anthony J. Nyberg, Patrick M. Wright, John Mcmackin

Faculty Publications

The impact of the coronavirus disease (COVID-19) pandemic is unprecedented. At an organisational level, the crisis has been hugely disruptive, complex and fraught with ambiguity for leaders. The crisis is fundamentally a human one, making human resource (HR) leaders central in enabling organisations to manage through and ultimately exit the crisis successfully. We apply a paradox lens to understand the HR leadership challenges posed by the COVID-19 crisis. We argue that how the HR function responds to the challenges of the crisis and its role in mapping the exit route from the crisis are likely to shape the trajectory of …

Cancel Culture In College: A Phenomenological Study To Define Cancel Culture In The College Generation, William D. Morgan

Senior Theses

The history of civic activism dates back centuries and in 2021, with the increased role of technology and social media, civic engagement rates are at all-time highs in the United States. The rise in popularity of smartphones and social media applications have given consumers new ways to connect with like-minded peers and develop a unified voice to fight for movements towards equality and justice in the US economy. College students represent a large point of emphasis for public relations and marketing teams as their generation is entering the US consumer market with high rates of social media use to make …

Customers’ Acceptance Of Automated Hotel, Jianhong Feng

Theses and Dissertations

Hotels moved in the direction of intelligentization, network connection and sharing of travel modes in the 21^st century. Automation, robotics, and artificial intelligence (AI) are expected to promote significant changes to hospitality and tourism sectors. Hotels that take advantage of these technological advances would benefit from this new business model as they can differentiate themselves from competitors who fail to adopt these new innovations. In the traditional hotel industry, guests are not served by automated technologies. Nowadays, non-human based business-models and service innovations have become the latest business strategy choice in the hospitality and tourism industry, especially during the …

Value Creation Mechanisms In The Contemporary Art Market, Niharika Goel

Theses and Dissertations

As marketing theory has evolved, value co-creation has taken center stage in exchange processes. The goal of this dissertation, situated at the intersection of market systems and the visual art market, is to generate a deeper understand of the fundamentals of value co-creation at the level of practice, in part because the visual art world is organized as a Bourdieusian field of cultural production with its own set of rules, narratives, individuals and institutions. While individuals can effectively position themselves in this field to accumulate social capital, they are inextricably linked to others. Hence, it is imperative to understand the …

The Effect Of Product Likes On Consumer Behavior In Online Shopping, Quynh Le

Theses and Dissertations

This research examines the impact of likes in the context of online shopping websites. Likes are popular metrics in digital and social media marketing. Previous research has investigated the roles of likes on consumer behavior and product sales in the context of social media websites such as Facebook, Instagram. However, little has been known about another type of likes, product likes, which are used on online shopping as an information cue for consumer’s purchase decisions. We propose four studies to understand the impact of product likes in the context of online shopping websites where transactions occur. We expect that the …

Effects Of Information Exposure, Emotions, And Self-Efficacy On Risk Perception And Travel Intention During The Covid-19 Pandemic, Chunsheng Jin

Theses and Dissertations

Living in the information age, people acquire knowledge from various sources. These resources can play key roles in individuals’ perceptions during disease outbreaks. Especially amid COVID-19, risk perceptions are critical in determining individuals’ behavioral intentions. Researchers have investigated risk perceptions related to numerous diseases (e.g., swine flu, severe acute respiratory syndrome, Middle East respiratory syndrome, the Zika virus, and Ebola). However, few tourism studies have focused on health risks. Different from the above-mentioned illnesses, the relatively new virus of COVID-19 could have unique effects on individuals’ risk perceptions and behavioral intentions; the disease has been spreading worldwide for more than …