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Three Studies Examining The Effects Of Business Analytics On Judgment And Decision Making In Accounting, Bradley Lang

Electronic Theses and Dissertations

This dissertation consists of three studies investigating the relationship between business analytics and decision making in accounting. In an effort to improve performance, organizations increasingly emphasize fact-based decision making supported by business analytics, which translate complex data into manageable information through statistical analysis. While the recent focus on business analytics is transforming how managers make decisions, analytics alone do not generate increased performance; the synergy between business analytics and user judgments is a vital component of realizing value. To this end, Study I experimentally investigates how various characteristics of business analytics affect individuals' reliance and perceptions of the analytic. Through …

Three Studies Examining The Potential For Relational Reasoning To Enhance Expertise In Complex Audit Domains, Matthew Holt

Electronic Theses and Dissertations

This dissertation consists of three studies that explore the potential for relational reasoning to advance research on the facilitation of expertise in complex audit domains. Study One seeks to explicate the potential that theory and methods from relational reasoning and associated research have to advance the audit expertise research stream. The implications for future research on facilitating auditing expertise are discussed in synchrony with future research questions, including whether or not such strategies will be effective in domains with more than minor relational complexity. Studies Two and Three experimentally examine the use of metacognitive skills intended to enhance relational knowledge, …

Three Studies Examining Auditors' Use Of Data Analytics, Jared Koreff

Electronic Theses and Dissertations

This dissertation comprises three studies, one qualitative and two experimental, that center on auditor's use of data analytics. Data analytics hold the potential for auditors to reallocate time spent on labor intensive tasks to judgment intensive tasks (Brown-Liburd et al. 2015), ultimately improving audit quality (Raphael 2017). Yet the availability of these tools does not guarantee that auditors will incorporate the data analytics into their judgments (Davis et al. 1989; Venkatesh et al. 2003). The first study investigates implications of using data analytics to structure the audit process for nonprofessionalized auditors. As the public accounting profession continues down a path …

Scale Development To Measure The Co-Creation Experience, And Resulting Value And Behavioral Intentions In Museums, Exhibitions, And Installations, Elaine Mathis

Electronic Theses and Dissertations

The purpose of this study was to develop and test a scale that can measure the co-creation experience, resulting value, and behavioral intentions in MEI. The study addresses six objectives: (1) To propose a framework of co-creation, (2) To evaluate what constructs of co-creation are needed, (3) To analyze how and what value is created, (4) To evaluate how co-creation impacts behavioral intentions, (5) To evaluate how value impacts behavioral intentions, and (6) To create a model that tests the co-creation experience and resulting value and behavioral intentions in MEI. This dissertation employed a mixed-method approach. A qualitative study was …

Exploring A Three-Dimensional Narrative Medium: The Theme Park As "De Sprookjessprokkelaar," The Gatherer And Teller Of Stories, Carissa Baker

Electronic Theses and Dissertations

This dissertation examines the pervasiveness of storytelling in theme parks and establishes the theme park as a distinct narrative medium. It traces the characteristics of theme park storytelling, how it has changed over time, and what makes the medium unique. This was accomplished using a mixed methods approach drawing data from interviews with creative professionals, archival research, fieldwork, and an analysis of more than eight hundred narrative attractions. The survey of narrative attractions revealed the most common narrative expressions to be dark rides and stage shows. Source material tends to be cultural tales (legends, fairy tales) or intellectual properties (generally …

Driving Towards Sustainability: A Case Study Of The Facilitators And Inhibitors Of Electrifying Drive Tourism Within The United States National Park System, Amanda Templeton

Electronic Theses and Dissertations

Drive tourism has proven to be a popular sub-sector of the tourism industry, given its ability to offer tourists a substantial amount of flexibility and sense of freedom in determining what destinations to explore. Few studies have examined the future of the drive tourism with consideration to changing technologies and growing awareness to the impact of carbon emissions and Green House Gasses. Research has recently begun to examine the ecological consequences of park transportation systems. Some of these problems can be seen within the United States National Park System (NPS), as various park units are experiencing problems related to infrastructure …

Business Closure In The North American Theme Park Industry: An Analysis Of Causes, Kelly Kaak

Electronic Theses and Dissertations

Prior to this study, no analysis had focused on the 31% failure rate recorded among theme parks opened in North American between the years 1955 and 2009. This study's purpose was to identify the causes of closures among the 23 failed theme parks and inform the industry of what can be learned from these business failures. Business failure analysis typically stresses the impact of financial ratios and the accuracy of certain negative numbers to predict impending failure, but such studies avoid examining the underlying causes that lead to poor financial performance in the first place. To focus on this question, …

Comparing Self-Service Technologies And Human Interaction Services In The Hotel Industry, Soona Park

Electronic Theses and Dissertations

Due to the development of technology, one of the major trends in the hospitality industry is service migration from human interaction services (HISs) to self-service technologies (SSTs). Therefore, it is important to examine customers service perceptions based on two different service provisions: SSTs and HISs. This study investigated similarities and differences between SST and HIS customer service perceptions based on several service quality dimensions, their effects on customer satisfaction and service loyalty in the hotel industry. Initially, this study conceptualized the service quality dimensions with six major dimensions (i.e., reliability, responsiveness, tangibles, competence, efficiency, and enjoyment) and hypothesized to have …

Destination Image And Tourist's Imagination: The Forgotten Component, Jalayer Khalilzadeh

Electronic Theses and Dissertations

The objectives of this dissertation was to 1) develop a comprehensive scale to measure visitors' imagination, 2) investigate the structural relationship between imagination and tourism destination image (TDI) components of cognitive, affective, and conative, 3) compare and contrast the various qualities of vividness, richness, saliency, control, and spatial between imagination and prospection, and 4) study the impact of different information sources on the evolving process of prospection to imagination. By conducting four different studies and seven data collection phases, the imagination scale was developed, validated, and utilized to test the proposed structural and differential hypotheses. In study 1, the phenomenology …

Identifying Type Of Expertise As A Means To Measure Crm Knowledge Structures, Camilo Jimenez

Electronic Theses and Dissertations

Crew Resource Management (CRM) training has evolved since its inception in the 1980s to better accommodate the operational needs of flight crews. However, even as the aviation and research communities have pointed to the potential benefit of providing CRM training, some criticism continues to emerge periodically which claims that there is no concrete evidence of its impact on flight deck performance and safety. Therefore, it is imperative to develop tools that allow researchers and, more importantly, practitioners, to more effectively and objectively assess training effectiveness and identify whether or not desired CRM behaviors are being put to practice during line …

Two Applications Of Financial Economics To Real Estate, Jeffrey Dibartolomeo

Electronic Theses and Dissertations

My first essay examines the effects of dividend policy on the liquidity risk of REITs. I argue that the mandatory high cash payouts of REITs reduce investor reliance on the stock market to satisfy their liquidity needs. Using a sample of equity REITs from 1980 through 2015, I find strong empirical evidence consistent with this paradigm. Unlike non-REIT property companies, I find REITs exhibit negative sensitivity to marketwide liquidity shocks; a result that is evident across most property type sectors. Moreover, while my findings are robust across a wide range of portfolios based on size, dividend frequency, leverage, market-to-book, operations …

Virtual Reality Technology And Customer Delight In Theme Parks: The Role Of Experience Quality, Chenge Jia

Electronic Theses and Dissertations

With the rapid development of Virtual Reality (VR) technology, theme park companies are eager to apply VR technology to their attractions. Operating as highly hedonic consumption businesses, theme parks need to make sure that they offer unique and memorable experiences to customers in order to enhance their competitive advantages. However, empirical data is needed to understand whether and how VR technology will enhance visitors' experiences, including the quality of their experience, customer delight, and customer loyalty. Therefore, this study aims to examine how VR influences visitor's theme park experience quality, customer delight, and customer loyalty. Based on an in-depth literature …

Online Product Reviews: Effects Of Star Ratings And Valence On Review Perception Among Those High And Low In Need For Cognition, Jacquelyn L. Schreck

Honors Undergraduate Theses

The Internet is becoming the main source for various tasks, from learning, to working, and shopping. There are many websites one can use to shop. Almost all stores have a website from which you can order anything you might want. As online shopping becomes more prominent, it is important to understand the effects of the Internet and its product reviewers and, specific to this study, consumer decision making. This study seeks to understand the effect of star ratings and valence on review perception between the different cognitive levels of individuals. Recognition review perception, and intent to purchase were being measured. …

Marketing Practices Of Socially Responsible And Sustainable Businesses, Brooke A. Bivins

Honors Undergraduate Theses

The topic of this research is marketing practices of socially responsible and sustainable businesses. It examines the strategies companies and brands use to represent themselves to the public through products, advertising, and philanthropy. This includes an evaluation of existing frameworks and case studies, as well as in-depth interviews. The question that this research will answer is as follows: How can new or existing companies embrace and integrate social responsibility or sustainability in a way that is authentic and contributes to a positive public reputation?

Younger generations are increasingly willing to switch to and, in some cases, pay more for products …

Understanding The Implication Of Blockchain Technology On The Audit Profession, Brittany Jackson

Honors Undergraduate Theses

The purpose of this research is to identify the implications of blockchain technology on the auditing profession. By conducting interviews with current professionals in the auditing profession, as well as those in academic with a background in auditing, primary data was collected to aggregate what potential effects will be on the auditing profession in the next five years and the next decade. The data includes assumptions of how the accounting major itself, the auditing planning phase, assumptions of risk, and audit completions will change with the developing technology. The goal of this research is a better understanding of how auditing …

Changing Traditions: Examining The Factors That Determine The Probability Of Bidding To Host The Olympic Games Over Time, Jessie R. Dickens

Honors Undergraduate Theses

In September 2017, the International Olympic Committee (IOC) announced that, for the first time in its history, it would award the hosting of two different Olympic Games at the same time, giving the 2024 and 2028 Summer Olympic Games to Paris and Los Angeles respectively. As a result, the question is raised as to why the IOC broke tradition in its host city selection process. The break of tradition is presumably due to a lack of candidates to host the 2028 Summer Olympics. With prior host cities reporting astronomical costs and high debt balances associated with hosting, many cities have …

A Study On The Impact Of Technological Advancement On Community Bank Performance, Andre Ong

Honors Undergraduate Theses

This study investigates the impact of technological advancement in community bank lending, more specifically, how online financial product and service offerings affect community banks' performance. Community banks, institutions with assets under $1 billion are praised as relationship banking specialists, are important source of credit to individuals and businesses. Their productive performance is highly beneficial for the economic development of the communities and customers that they serve, yet community banks' competitive power against large banks has become increasingly more challenging. Technological advancements radically shift all production and service based industries, including the banking industry and its institutions' offerings. The increasing use …

The Pay Equity Dilemma Women Face Around The World, Lana D. Mcmurray

Honors Undergraduate Theses

In this research, I examine the pay equity dilemma women face around the world and how it is different in various regions of the world. My research question focuses on “how a nation’s cultural characteristics affect pay equity?” It is already documented that men are paid more than women. The goal of this study is to explain how individual characteristics of national culture (such as masculinity, individualism, power distance, and uncertainty avoidance) impacts this inequality. By increasing the understanding of pay inequality, changes can be made that will improve the lives of not just women but the families of those …