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Full-Text Articles in Business
Small Business Internal Control System Strategies To Protect Business Assets And Profitability, Edward Gabriel Earl Kuupualeialoha Keaunui
Small Business Internal Control System Strategies To Protect Business Assets And Profitability, Edward Gabriel Earl Kuupualeialoha Keaunui
Walden Dissertations and Doctoral Studies
The absence of financial expertise and internal control systems contributes to losing business assets and profitability. Small business leaders who lack internal control systems and strategies to protect against the financial loss of business assets and profitability may be vulnerable and suffer losses. Grounded in the Committee of the Sponsoring Organization of the Treadway Commission (COSO) internal control-integrated framework, this qualitative multiple-case study explores internal control system strategies that small business leaders use to protect business assets and profitability. The participants were five small business leaders from the Western region of the United States who have successfully operated for over …
Improving Financial Management Skills Among Small Business Owners, Jonathan Jackson
Improving Financial Management Skills Among Small Business Owners, Jonathan Jackson
Walden Dissertations and Doctoral Studies
Small business owners (SBOs) lack of financial management skills can negatively impact small businesses' profitability and result in business failure. SBO’s limited understanding of financial management skills increases the likelihood of business failure and negatively impacts local and national economies. Grounded in the stakeholder theoretical framework, the purpose of this qualitative multiple case study was to explore strategies SBOs use to improve financial management. Data were collected from five small business owners' successful years of freight business experience in Central Mississippi using semi-structured interviews, annual organizational reports, and member checking. Data were analyzed using Braun and Clarke’s (2006) six-step thematic …
The Relationship Between Human Capital, Productivity, And Profitability, Neema Carolina Eleyae
The Relationship Between Human Capital, Productivity, And Profitability, Neema Carolina Eleyae
Walden Dissertations and Doctoral Studies
In the industrial structure of Nigeria, lack of profitability, scarcity of human capital, and low productivity have resulted in the failure of many business organizations. Business leaders must maintain profitability to continue funding their business organizations in the future. Grounded in human capital theory, the purpose of this quantitative correlational study was to examine the relationship between human capital, productivity, and profitability among organizations listed on the Nigerian Stock Exchange. Archival data records (N = 836) between 2005 and 2019 were examined. The overall multiple linear regression model was able to significantly predict profitability: F (2, 833) = 79.35, p < .01, R2 = .158. Human capital was statistically significant (t = 12.548, p < .01, β = .400); productivity was not significant. A key recommendation for organizational leaders and policymakers in Nigeria is to increase higher education and general knowledge investments to improve the quality of human capital in the country, particularly in the services, construction, and information technology industries. Implications for positive social change include the potential for increased profitability and sustainability of organizations listed on the Nigerian Stock Exchange, which will be better equipped to compete globally through a skilled, well-educated workforce.
Corporate Environmental Strategies For Balancing Profitability With Environmental Stewardship, Stephen I. Carmer
Corporate Environmental Strategies For Balancing Profitability With Environmental Stewardship, Stephen I. Carmer
Walden Dissertations and Doctoral Studies
In the United States, citizens concerned with climate change and income inequity scrutinize the activities of corporations. Sustainability and corporate social responsibility (CSR) have a critical role in business management, because stakeholders demand transparency in a company's operations. This correlation study, grounded in stakeholder theory, examined the relationship between environmental initiatives, CSR, and net profit for U.S. corporations. Participants included 96 companies with listing on either National Association of Securities Dealers Automated Quotations, or the New York Stock Exchange, or both, with and without evidence of CSR and environmental disclosures. The multiple regression analysis significantly predicted higher net profit for …
Strategies For Improving Profitability Through Effective Internal Controls, Melissa M. Washington
Strategies For Improving Profitability Through Effective Internal Controls, Melissa M. Washington
Walden Dissertations and Doctoral Studies
Between 2007 and 2009, the United States experienced a financial crisis. Many businesses experienced difficulties obtaining funds for projects and working capital due to the great recession. As a result, many business owners filed for bankruptcy. The purpose of this multiple case study was to explore strategies that some small business owners in the construction industry used when implementing internal control processes to improve profits. The study population entailed 6 individuals in the southeast region of the United States who successfully implemented internal control processes to improve profits. The data collected were from face-to-face interviews, analysis of company documents, and …
The Relationship Between A Cfo's Financial Expertise And Firm Profitability, Scott Jeremy Rubin
The Relationship Between A Cfo's Financial Expertise And Firm Profitability, Scott Jeremy Rubin
Walden Dissertations and Doctoral Studies
More than 50% of small businesses fail by the 5th year of operation because of lack of economic sustainability. Organizations without a chief financial officer (CFO) with financial expertise may have suboptimal fiscal performance. The purpose of this correlational study was to examine whether there was a relationship between CFO licensure status, CFO age, and firm earnings per share. A sample of 403 small businesses in the United States, taken from the Russell 2000 Index, was used in the study. The theoretical framework for the study was Penrose's resource-based view of the firm. CFO names and firm earnings per share …