Open Access. Powered by Scholars. Published by Universities.®

Business Commons

Open Access. Powered by Scholars. Published by Universities.®

Accounting

Eastern Illinois University

Faculty Research & Creative Activity

Series

2011

Articles 1 - 4 of 4

Full-Text Articles in Business

The Role Of Education And Experience In Cfo Career And Compensation, Candra S. Chahyadi, Bahaa Abusalim Jan 2011

The Role Of Education And Experience In Cfo Career And Compensation, Candra S. Chahyadi, Bahaa Abusalim

Faculty Research & Creative Activity

We examine the educational and experience backgrounds of chief financial officers (CFOs) of large and medium firms and investigate how measures of education and experience affect CFO career and compensation. We find that, compared to medium firms, large firms have more CFOs with MBA degrees and fewer CFOs with M.Acc degrees or who are also CPAs, suggesting that large firms prefer CFOs with more general knowledge than CFOs with a specific knowledge. We also find that firm size and CFO’s tenure at their current company consistently dominate measures of education and experience in determining CFO compensation.


The Role Of Education And Experience In Cfo Career And Compensation, Candra Chahyadi, Bahaa Abusalim Jan 2011

The Role Of Education And Experience In Cfo Career And Compensation, Candra Chahyadi, Bahaa Abusalim

Faculty Research & Creative Activity

We examine the educational and experience backgrounds of chief financial officers (CFOs) of large and medium firms and investigate how measures of education and experience affect CFO career and compensation. We find that, compared to medium firms, large firms have more CFOs with MBA degrees and fewer CFOs with M.Acc degrees or who are also CPAs, suggesting that large firms prefer CFOs with more general knowledge than CFOs with a specific knowledge. We also find that firm size and CFO’s tenure at their current company consistently dominate measures of education and experience in determining CFO compensation.


Superfluity And Murkiness In The Understanding Of Social Responsibility: A Content Analysis, Jaysinha Shinde, Raymond Wacker, Udaysinha Shinde, Zhenghong Hou Jan 2011

Superfluity And Murkiness In The Understanding Of Social Responsibility: A Content Analysis, Jaysinha Shinde, Raymond Wacker, Udaysinha Shinde, Zhenghong Hou

Faculty Research & Creative Activity

The popularity of the concept of social responsibility makes it a pertinent area for research by accounting scholars. This paper analyzes the current usage and understanding of the concept of social responsibility. Using the definitions used in academia and industry a preliminary scale is developed to measure social responsibility. As a pilot study, this scale is administered to business owners. Based on the responses of 57 Business owners, the psychometric properties of the scale are tested and a conceptual model of the underlying dimensions of social responsibility is presented.


Superfluity And Murkiness In The Understanding Of Social Responsibility: A Content Analysis, Jaysinha S. Shinde, Raymond Wacker, Udaysinha S. Shinde, Zhenghong Jane Hou Jan 2011

Superfluity And Murkiness In The Understanding Of Social Responsibility: A Content Analysis, Jaysinha S. Shinde, Raymond Wacker, Udaysinha S. Shinde, Zhenghong Jane Hou

Faculty Research & Creative Activity

The popularity of the concept of social responsibility makes it a pertinent area for research by accounting scholars. This paper analyzes the current usage and understanding of the concept of social responsibility. Using the definitions used in academia and industry a preliminary scale is developed to measure social responsibility. As a pilot study, this scale is administered to business owners. Based on the responses of 57 Business owners, the psychometric properties of the scale are tested and a conceptual model of the underlying dimensions of social responsibility is presented.