Digital Commons Network^™

Three Papers Examining The Impact Of Non-Financial And Supplier Diversity Disclosures On Investors' Judgments And Decisions., Andria Hill

Electronic Theses and Dissertations, 2020-

Sustainability reporting is standard practice for large and mid-cap global companies. Sustainability reports are voluntary in nature and are used by companies to report on their sustainability activities to investors and other stakeholders. The supplier diversity disclosure is common amongst sustainability reports; however, current standards provide limited guidance on the information that is pertinent to the users of the information. Supplier diversity and inclusion is an important strategic business initiative, and yet the topic has garnered little attention in academic research. To further examine this topic, I conduct three studies examining the topic using multiple methods. The first study presents …

Effects Of The Covid-19 Economic Downturn On Central Florida Nonprofits, Tiffany C. Chinwuba

Honors Undergraduate Theses

COVID-19 has had significant impacts on society, both in lifestyle and commerce, especially in Central Florida where the economy is centralized around tourism. While local and state governmental agencies are distributing aid to meet the needs caused by high unemployment, the nonprofit sector mobilized to help fill the gap in assistance by providing resources and services. However prior research into the nonprofit sector finds that prolonged economic downturn may eventually affect the nonprofit force by reduced funding to programs as it did during the 2008 economic recessions. Hence, many nonprofit organizations may be at risk of insolvency in the coming …

Effects Of Demography On Opportunistic Product Return Behaviors In E-Commerce, Nikhila Anand

Honors Undergraduate Theses

College student consumers are an increasingly important segment for marketers and scholars, particularly with the advent of online shopping. This research aims at exploring the effect of college students' decision-making styles on online purchase and return behavior. An online questionnaire survey was conducted on 1100 college students at the University of Central Florida to understand how respondents' return behavior changed with various scenarios and demographic factors. Analysis shows that scenarios involving late arrivals are the highest drivers of returns, while guilt and post- purchase regrets drove far fewer returns. Statistically significant differences in return behavior were found between demographic groups. …

Small Business Risk In The Context Of A Pandemic: A Simulation, Ashlyn Sperry

Honors Undergraduate Theses

In this thesis, I consider the impact of the COVID-19 pandemic on small businesses, as they are acutely at risk due to the lack of implicit government insurance that would be available to larger corporations. I will discuss insurance's characteristics using the basic theory of insurance, analyze pandemic insurance's viability in the private market, and critique alternative solutions. While the theory suggests that pandemics are not insurable in the private market, I will perform specific analysis to determine if this is the case or not. Using a simulation of the economic landscape firms face, business owners with varying levels of …

A Holistic Approach To Asses The Determinants Of Travel-Tracking Mobile Application Acceptance, Marcos De Medeiros

Electronic Theses and Dissertations, 2020-

This thesis investigated factors affecting travelers' intention to adopt a new type of travel-focused mobile application named travel-tracking mobile applications (TTMA). In general, TTMAs enable travelers to act as travel-posters (i.e., those who use the application to record and post/share their travel routes and travel-related information and experiences), and/or travel-takers (i.e., those who use the application to access, read, and follow the travel routes and other travel-related information and experiences posted/shared by travel-posters). By adopting an extended version of the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) framework (Venkatesh et al., 2012), the first part of the …

The Precariat And The Pandemic: Assessing The Wellbeing Of Metro Orlando's Hospitality Workers During The Covid-19 Pandemic, Caroline Austin

Electronic Theses and Dissertations, 2020-

In 2018, the Orlando metro area was visited by 126.1 million tourists, a new record which the area has broken for its eighth year (Sanata 2019). As the number of visitors to the area continues to rise, so has the number of people employed by the hospitality industry which currently makes up the largest sector of the area's job market, employing 280,000 workers as of December 2019 (Bureau of Labor Statistics). Consistent growth in various insecure and unstable jobs of this kind have prompted the development of theory regarding the emergence of a new class known as the precariat. The …

Cultural Institutions' Digital Responses To Covid-19 Temporary Closures, Brittany N. Ryder

Honors Undergraduate Theses

The purpose of the study was to explore what types of digital content cultural institutions implemented during COVID-19 temporary closures and their effects on social media engagement. Existing research identified the role of digital content and social media in cultural institutions, but only in times of normal operations. The study adds to the existing literature by exploring types of digital content implemented, impacts on social media engagement, measures of social media engagement, and future implications in regard to COVID-19 temporary closures.

The study recruited 16 cultural institutions from across the United States to take part in in-depth semi-structured phone interviews …

Color And Color Placement Effects On Purchase Intent Of Loot Boxes In Video Games, Mackenzie Bland

Honors Undergraduate Theses

Research on the effects of color associations in gambling situations has especially come to the forefront in recent times with the rise of casinos and other sales techniques in which consumers do not know the outcome of their purchases. Loot boxes are a unique form of micro-transactions in video games where players are uncertain about the objects they will receive with their monetary purchase. The aim of this study is to explore the effects of color and color placement in ads on loot box purchase intent. It will contribute to research about color perception in marketing and will, more specifically, …

Dispositional, Place Perceptions, And Imagination: The Interactive Network Of Authenticity, Ying Chao

Electronic Theses and Dissertations, 2020-

The purposes of this dissertation are threefold: to define and operationalize different types of authenticity, to test the interactive network of different types of authenticity, and to test the relationships between authenticity and tourist outcome variables including transformation, place attachment, and loyalty. In psychology, authenticity is typically conceptualized to be subject-based in nature, referring to a person's state of being true to oneself across contexts and against external influences. This type of authenticity has been termed "dispositional authenticity" and operationalized in this study in dimensions of authentic living, accepting external influence, and self-alienation. In tourism, authenticity is usually considered to …

Antecedents Of Tendency To Help The Victims Of Human Trafficking From The Perspective Of High-Contact Service Employees In The Lodging Industry, Melissa Farboudi Jahromi

Electronic Theses and Dissertations, 2020-

International Labor Organization estimated that 40.3 million people were victims of human trafficking in 2016. The high rate of human trafficking has drawn policymakers' attention to this issue and made them enforce anti-trafficking laws and regulations. However, their legal measures have not been based on solid empirical evidence due to the lack of academic research on human trafficking. The scant research available on human trafficking has been mainly descriptive or an investigation of sex trafficking cases to provide help to survivors. Thus, there is a need for research to explore human trafficking as a human rights issue through various perspectives …

Underpricing In The Fintech Industry Compared To Non-Fintech Ipos, Kelsey A. Goss

Honors Undergraduate Theses

In this thesis, I investigate the amount of underpricing in FinTech companies compared to non-FinTech companies. Both data sets contain thirty companies spanning from 1993 to 2018. Each FinTech company is matched to a non-FinTech company by year and comparatively similar revenue. Prior research explores underpricing on different industries, but it hasn’t yet explored underpricing in the FinTech segment. The variables considered in this paper are offer price, close price, shares offered, number of banks involved, fees per share, and money left on the table. I find some evidence that the average amount of underpricing in both dollars and by …

The Effects Of Japanese Ryokan Attributes On Perceived Values And Purchase Intention, Ryuichi Karakawa

Electronic Theses and Dissertations

The increasing demand for spa and hot spring resorts, particularly within the luxury markets, provides an opportunity for new types of accommodations. This study focused on Ryokan which is described as traditional Japanese hotels with hot springs. Despite the recent trend of expanding Japanese Ryokans in the global market, most extant research had only focused on perceptions of customers who have experienced Ryokans. Therefore, this study explored what attributes of Japanese Ryokans are important to potential customers and to what extent these attributes could enhance perceived values toward Japanese Ryokans. A total of 983 usable responses were collected through an …

Curating Culture Through Social Media In The 21st Century: Orlando As A Case Study For Arts Participation And Engagement Among Millennials, Wendy Givoglu

Electronic Theses and Dissertations

The American non-profit arts sector is faced with challenges including shifting audience demographics, competition for patrons due to evolving new media and entertainment technologies, changes in donors, and the discontinuation of federal and state funding sources. Savvy arts organizations are rebooting for long-term sustainability and relevancy to their communities, while some organizations adhere to unchanged practices and modes of operation. Amidst the 21st century digital landscape, arts engagement that yields personal and community impact and sustainability for the future is indeed attainable. Characteristics of participatory culture and democratization rooted in emerging digital entertainment and social media communications technology, coupled with …

Trouble In Paradise: Impacts Of Theme Park Tourism On The Mental Health Of Employees In Orlando, Florida, Lea Harvey

Electronic Theses and Dissertations

Tourism is a topic that has gained much attention within the realm of anthropology over the past few decades. Anthropological research of the tourism industry has been largely devoted to the study of the tourist gaze and its subsequent sociocultural impacts as well as the benefits that travelers reap from their colonialist excursions. However, the voices of those who form the foundation of this industry, the laborers, remain almost entirely absent from said discourse. Furthermore, there is a lack of anthropological consideration for the relationship between tourism and mental health experiences of employees within the tourism industry. One specific region …

Motivational Factors And Barriers Affecting Seniors' Decision To Relocate To A Senior Living Facility, Suja Chaulagain

Electronic Theses and Dissertations

This study aimed to explore factors affecting seniors' intention to relocate to a senior living facility. More specifically, the purpose of this study was to examine the influence of push and pull motivational factors and perceived barriers on seniors' intention to relocate to a senior living facility (SLF). In addition, the mediating role of perceived barriers on the relationships between push motivational factors and intention to relocate and pull motivational factors and intention to relocate were explored. The data of the study was collected from 363 seniors. Structural equation modeling (SEM) analysis was conducted to test the study hypotheses. The …

A Comparison Of Self-Service Technologies (Ssts) In The U.S. Restaurant Industry: An Evaluation Of Consumer Perceived Value, Satisfaction, And Behavioral Intentions, Motaz Zaitouni

Electronic Theses and Dissertations

Innovation in technology has been growing rapidly in recent years. Many restaurants have been utilizing different types of self-service technologies (SSTs) to enhance their operations and customer satisfaction. Despite, the rapid spread of SSTs in the restaurant industry, very limited empirical research has been conducted to evaluate the influence of SSTs type on customer dining experience. Therefore, the purpose of this dissertation was to examine the SSTs values that influence restaurant customers' satisfaction and their decision to continue to reuse SSTs. More specifically, this study utilized the Theory of Consumption Values (TCV) to examine consumers' perception of the SST values …

Three Studies On Cybersecurity Disclosure And Assurance, Patricia Navarro Velez

Electronic Theses and Dissertations

This dissertation comprises three experimental studies that explore how management's financial disclosure behavior and security strategies influence the costs associated with cybersecurity breaches. The first study examines the cost of litigation in connection with cybersecurity incidents. The purpose of this study is to determine how the characteristics and content of cybersecurity incidents' disclosure affects jurors' liability assessments. Specifically, this study explores how jurors react to management timeliness in disclosing the incident and the plausibility of the explanations provided to justify the disclosure strategy. The second and third studies explore the value relevance of cybersecurity risk management (CRM) assurance. In particular, …

System Justification Theory: Synthesizing And Applying Its Theoretical Motivations In Behavioral Accounting Research, Wioleta Olczak

Electronic Theses and Dissertations

This dissertation consists of two studies on System Justification Theory, hereafter SJT. SJT (Jost and Banaji 1994) is a psychology theory stating that individuals justify the status quo even if doing so is against their own or their group's interest (Jost et al. 2004). Comprised of twenty propositions, SJT attempts to explain social and psychological factors driving individuals to perceive the social system as legitimate. These factors also drive individuals to support and maintain the social system. The synthesis and application of this psychological theory in behavioral accounting research is limited, but could provide explanatory evidence on individual decision-making in …

Two Studies Analyzing The Effects Of Business Case And Paradoxical Cognitive Framing On Sustainability Decision Making, Nadra Pencle

Electronic Theses and Dissertations

These two companion studies theoretically and empirically examine managers' use of different cognitive frames in decision-making related to corporate sustainability. Study I is a theoretical undertaking aimed at highlighting potential zones of investigation arising from the introduction of paradox theory into managerial accounting. First, I examine extant literature on paradoxes to garner an understanding of its evolution and application in the management and psychology domains. Second, I use current constructs and typologies to identify multiple sustainability and managerial accounting tensions as paradoxical. Third, I make recommendations on how to apply paradox theory more effectively to the corporate sustainability tensions I …

Towards Constructing A Comprehensive Framework Of Smart Destinations, Ekaterina Sorokina

Electronic Theses and Dissertations

Smart initiatives are gaining popularity from the development of smart homes and smart communities to the emergence of smart cities all around the world. Smart technologies like AI-powered digital assistants are becoming more widespread within the tourism industry, giving rise to the concept of smart destinations. Despite the growing awareness, the theoretical and practical knowledge of smart destinations remains fragmented and mostly speculative. The primary objectives of this research study are: 1) to develop a comprehensive framework of smart destinations through multiple case studies of the emerging smart destinations and interviews with the industry stakeholders, and 2) to construct and …

A Survey Of Investing And Retirement Knowledge And Preferences Of Florida Preservice Teachers, Richard Thripp

Electronic Theses and Dissertations

New teachers are facing lower pay and less generous retirement benefits than the prior generation, yet their financial and retirement knowledge, concerns, and preferences have received little attention. To investigate these areas, the author developed a 39-item survey instrument and administered it to 314 preservice teachers in undergraduate teacher education courses at the University of Central Florida, who were primarily female elementary and early childhood education juniors and seniors ages 18–25. Florida public employees are offered an unusual choice between a traditional pension plan and a defined-contribution plan similar to a 401(k) in which they can select their own investments, …

You Can Sit With Us: An Investigation Of Organizational Rationale For Diversity And Inclusion Climate, Stephanie Leonard

Electronic Theses and Dissertations

Climate for inclusion has captured the attention of management scholars as well as practitioners due to the positive effects inclusive climates have on organizations. Prior research has shown that a strong climate for inclusion leads to desirable outcomes such as increased organizational commitment, job satisfaction, and creativity, as well as a decrease in intent to turnover (e.g., Acquavita et al., 2009; Groeneveld, 2011; Choi & Rainey, 2010; Pitts, 2009). However, the field is lacking understanding of the factors that impact inclusion climate (Guillaume et al., 2014). To answer this call for inclusion climate formation research, this dissertation considers the relationship …

Successfull Implementation Of The Baldrige Performance Excellence Program In Small Businesses, Valentina Parra

Honors Undergraduate Theses

In recent years, companies have been focused on improving organizational performance and the loyalty of customers to improve sustainability in increasingly complex markets. The Baldrige Performance Excellence framework, generally referred to as the Baldrige criteria, was created to guide professionals in achieving these goals including defining a set of excellence criteria and offering an award program to recognize high-performing organizations. The principles of excellence focus on understanding and working for the stakeholders, improving performance and quality management, and strategically driving continuous improvement. The framework can be used for organizational self-assessments; however, many organizations find it challenging to interpret and apply …

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, …