Business Commons^™

An Exploration Of Organizational Trust In Intercollegiate Athletic Departments, Jacob K. Tingle

Jacob K Tingle

Scholars in in educational leadership, business management, and organizational psychology have thoroughly explored the construct of organizational trust. While trust has attracted some attention from sport management scholars, the research has primarily focused on the individual, rather than organization. This manuscript provides an overview of the organizational trust literature with specific application to the area of intercollegiate athletic departments. Additionally, the Athletic Department Trust Scale (ADTS) is introduced as an instrument to measure organizational trust in the setting. The procedures taken to refine and test the instrument are summarized. Results revealed the ADTS as psychometrically sound. The instrument was used …

Effects Of Peer Mentoring On Types Of Mentor Support, Program Satisfaction And Graduate Student Stress: A Dyadic Perspective, Ellen A. Ensher, Elisa J. Grant-Vallone

Ellen Ensher

Examines the effects of a graduate student peer-mentoring program from the perspectives of both members of the mentoring dyad, the mentors and proteges. Results indicate that peer mentoring provides students with both increased levels of psychosocial and instrumental support, and that those with high levels of support are more satisfied with their peer mentoring relationships.

Investing In China: Opportunity And Barriers For Foreign Investors In A Complex Chinese Economy.Pdf, Robert Geer

Robert Geer

Medicare And The Aca: Shifting The Paradigm Of Fraud Detection, David P. Paul Iii, Sarah Clemente, Ronald Mcgrady, Rob Repass, Alberto Coustasse

Alberto Coustasse, DrPH, MD, MBA, MPH

Medicare fraud and abuse costs are estimated at 3%-10% of overall Medicare spending, which is expected to expand considerably until 2024 and as such the amount of fraud dollars would be expected to increase proportionally. The purpose of this research was to determine how recent reforms, especially the Patient Protection and Accountable Care Act, may affect Medicare fraud and abuse and to uncover the best strategies to combat Medicare fraud. The breadth of fraud and abuse within Medicare as well as recent reforms to fight fraud including legislative reforms, delivery system reforms, and other reforms including the formation of HEAT …

Should Pastors Be Available All The Time?, Warrick R. Long, Peter Williams

Warrick Long

New technology in the form of 24/7 email brings with it increased expectations of begin available, adding to the pressures of work-life balance for employees. Few studies have explored this from the perspective of the Christian pastor, and none within the Seventh-day Adventist Church (SDA) pastoral context. We extend the literature in this area by examining the impact of increased work-email on the work-life balance of SDA local church pastors. Based on responses from Australian SDA local church pastors we find that while pastors find there are some advantages in the flexibility offered by 24/7 work email, it also increases …

James M. Resume.Doc, Jim Maskil

Jim Maskil

No abstract provided.

Emerging Business Models For Commercial Spaceports: Current Trends From The Us Perspective, Janet K. Tinoco, Chunyan Yu

Janet K. Tinoco

• US Commercial/Government Active Launch Sites
• Why Commercial Spaceports?
• Spaceport Business Model Drivers
• Spaceport Multi-Modal Facility and Infrastructure Requirements
• Emerging Spaceport Business Models
• Summary and Concluding Remarks

Case Selection: A Case For A New Approach, Timothy L. Harper, Mary E. Taber, Barbara P. Norelli

Barbara Norelli

While conducting empirical research regarding the relationship between case characteristics and student performance, the authors were surprised to find a lack of conceptual and empirical research regarding instructor case selection. This conceptual paper explores the case selection process and introduces case selection as an under-investigated component of the case teaching method in management education. Case selection is important because it is a critical component of the case teaching method. There has been no empirical testing of the effectiveness of case selection technique. The authors identify and propose case selection criteria for instructors of management education.

Earnings Manipulation: A Report By Robert Lavine On The Business Ethics Research Of Kenneth Rosenzweig And Marilyn Fischer, Kenneth Yale Rosenzweig, Marilyn Fischer

Marilyn Fischer

This column by Robert LaVine in the Chartered Accountants Journal of New Zealand reports on the research of University of Dayton professors Kenneth Rosenzweig and Marilyn Fischer, "Is Managing Earnings Ethically Acceptable? Surveys Show Age and Seniority Affect Attitudes on Earnings Management," >>> published in the journal Management Accounting.

Is Managing Earnings Ethically Acceptable? Surveys Show Age And Seniority Affect Attitudes On Earnings Management, Kenneth Yale Rosenzweig, Marilyn Fischer

Marilyn Fischer

Is managing earnings through accounting methods ethically acceptable? That's the question we recently asked a sample group of management accountants. The response to the survey was enlightening. Our survey was designed as a follow-up and extension of the research done by Bruns and Merchant and published in Management Accounting in August 1990. They found that managers disagreed considerably on whether earnings management is ethically acceptable. They also found that in general the respondents thought manipulating earnings via operating decisions was more ethically acceptable than manipulation by accounting methods. Bruns and Merchant were disturbed by these findings. They were concerned that …

Report Earnings Accurately, Kenneth Yale Rosenzweig, Marilyn Fischer

Marilyn Fischer

As authors of the March article, “Is Managing Earnings Ethically Acceptable?,” we wish to thank Alfred M. King for his letter in the April issue questioning some of the contentions in our article. In a time when corruption seems to be rampant in many aspects of our national life, it is important for accountants to discuss openly what are their ethical responsibilities, and what are the limits to those responsibilities. The credibility of accounting numbers is vital to our success as a profession and as individual accountants. There will be no demand for accounting service if accounting information is not …

Product Complexity: A Definition And Impacts On Operations, Mark A. Jacobs

Mark A. Jacobs

The difficulty for organizations arises because neither complexity nor its impacts on performance are well understood (Fisher & Ittner, 1999b). The mechanisms through which it affects cost, quality, delivery, and flexibility need to be explained (Ramdas, 2003). However, this cannot happen until complexity can be explained theoretically. But, to build theory there must first be a common understanding about the construct of interest (Wacker, 2004). Only then can researchers operationalize it and search for meaningful relationships. In light of this, I develop a definition of complexity below. A sampling of the operations management literature is then presented within the context …

Volume And Cost Implications Of Product Portfolio Complexity, Mark A. Jacobs

Mark A. Jacobs

Business leaders are concerned about the impacts of increasing levels of product portfolio complexity since many sense that complexity related costs such as order management, procurement, and inventory threaten to undermine operational efficiencies and consume profits. Even so, managers do not fully understand the extent and breadth of the impacts of product portfolio complexity. A more complete understanding of the operational effects of product portfolio complexity is lacking partially because researchers have not yet offered a robust theoretical perspective or studied it in a focused controlled way; until now. Herein, measures of product portfolio complexity are developed and related to …

How Corporate Culture Impacts Unethical Distortion Of Financial Numbers, Joseph F. Castellano, Kenneth Y. Rosenzweig, Harper A. Roehm

Joseph Castellano

The recent accounting scandals have highlighted the critical role that investor confidence in the accuracy and lack of distortion of accounting data plays in the health of capital markets and, indeed, the whole economy. The legal and moral culpability of top-level company managers (as well as auditors) is an issue that will be addressed by the nation in the coming months. Whether or not legal sanctions are imposed on managers, it would be well to examine some of the reasons managers may feel compelled to distort accounting numbers as well as engage in other actions that damage the interests of …

The Abcs Of Communicating Results, Deborah S. Archambeault, Morgen Rose

Deborah Archambeault

Communicating results is an integral part of the internal auditor's job, and The IIA's International Standards for the Professional Practice of Internal Auditing recognizes its importance by specifying in Standard 2420 that communications should be "accurate, objective, clear, concise, constructive, complete, and timely." In its 2009 survey. The Biggest Internal Audit Challenges in the Next Five Years, Protiviti, a global consulting firm, ranked communication with management and the audit committee as one of the biggest challenges facing internal auditing through 2012. Their subsequent 2010 Internal Audit Capabilities and Needs Survey identified presentation skills as the top "need to improve" personal …

Standard Costing Variances: Potential Red Flags Of Fraud?, Cecily A. Raiborn, Janet B. Butler, Lucian Zelazny

Lucian Zelazny

This article focuses on how standard cost variances can be used in detecting potential fraudulent activities. Each primary type of variance (material, labor, and overhead) is addressed with a discussion of possible inappropriate causal factors. Additionally, internal controls, graphic techniques, and other methods that can be implemented to combat fraud are provided.

Dimensions Of Transformational Leadership And Relationship With Employee Performance In Hotel Front Desk Staff, Eric Adam Brown

Eric A. Brown

Transformational leadership and performance have been understudied in hotel front desk staff. The sampled contained 118 supervisors and 91 subordinates from 34 hotels. Dimensions of transformational leadership and the relationship between transformational leadership and performance were evaluated. A performance tool was developed and found to be reliable.

Double The Outcomes: Employing Sensory Based Approaches To Improve The Quality Of Care And Reduce The Use Of Restraints On Inpatient Behavioral Health Units, Mary Ellen O'Connell Rn, Bsn, Msn, Mba, Jennifer P. Maloney Ms, Otr/L, Stephanie Lenhart Mba, Cphq

Mary Ellen O'Connell

No abstract provided.

Perceptions Of Transformational Leadership Behaviors And Subordinates' Performance In Hotels, Eric Adam Brown, Susan W. Arendt

Eric A. Brown

This study examined front desk supervisors’ transformational leadership dimensions and employees’ performance. The Multifactor Leadership Questionnaire (Avolio & Bass, 2004) and a researcher developed performance questionnaire were used. Employees from 34 hotels (83% response) in one Midwestern state participated in the study. Results indicated that front desk employees perceived their supervisors exhibited leadership dimensions of inspirational motivation and idealized influence more frequently and individualized consideration and intellectual stimulation less frequently. Front desk supervisors reported the most frequently exhibited performance areas as positive attitude, safety/care of equipment and attendance/punctuality. Least frequently exhibited performance areas were judgment and initiative/motivation. No significant relationship …

Do Rigid Labor Laws Mean Higher Unemployment In Developing Countries?, Terence Lau

Terence Lau

No abstract provided.

Management And Market Reactions To Litigation: Do Shareholders Win When The Company Loses?, Terence Lau

Terence Lau

This research brief summarizes a study on how markets react to settlements and judgments. Prior research suggests that when companies refuse to settle and instead take on litigation, they are rewarded by markets even when they lose the case. Why this occurs has tremendously important significance for senior management.

Executive Noncompetes: Keeping Talent In House Or At Bay?, Terence Lau

Terence Lau

No abstract provided.

Distinguishing Fiction From Reality: The Asean Free Trade Area And Implications For The Global Auto Industry, Terence Lau

Terence Lau

This Article explores the ASEAN Free Trade Agreement ("AFTA") and its implications for the regional and global auto industry. Section I of this article provides a brief history of ASEAN and its attempts to integrate regionally. It outlines the reasons for regional economic integration, and traces the current literature in this area. Section II provides an overview of the current auto industry in each of the major auto-producing countries in ASEAN: Thailand, Philippines, Indonesia, Vietnam, and Malaysia. It will also explain Malaysia's protected auto industry and Malaysia's attempts to delay implementation of AFTA, and its neighboring countries' reactions. Section III …

Observations On The Folly Of Using Student Evaluations Of College Teaching For Faculty Evaluation, Pay, And Retention Decisions And Its Implications For Academic Freedom, Terence Lau, William Wines

Terence Lau

Research on student teaching evaluations is vast. An examination of this research demonstrates wide disagreements but also substantial consensus of authority for the proposition that student evaluations should be used only with extreme care, if at all, in making personnel decisions. A number of reasons cause administrators to use teaching evaluations for personnel decisions. The literature, however, is virtually unanimous in its condemnation of norming student evaluations in order to rank classroom performances. Current cases on academic freedom indicate some retrenchment by the Circuits from broader pronouncements in earlier Supreme Court cases. This paper concludes that the use of non-validated …

Cross-Functional Integration And New Product Performance: An Empirical Analysis And Findings, Lisa C. Troy, Tanawat Hirunyawipada, Audhesh K. Paswan

Tanawat "Tom" Hirunyawipada

Although cross-functional integration is often considered an important element in a successful new product development program, a great deal of variance exists in extant literature regarding how integration is defined and implemented and how relevant studies are conducted.

The authors attempt to bring clarity to a diverse set of 25 studies that investigate cross-functional integration by empirically analyzing 146 correlations between integration and aspects of new product success. The authors examine the impact of 12 potential moderators that affect the integration–success link using meta-analysis techniques.

The findings indicate that though cross-functional integration may indeed have a direct impact on success, …

How Cios Overcome The Competing Values Challenge: Irish Cios’ Perspectives, Harvey Enns, Dean B. Mcfarlin, Paul B. Sweeney

Paul B. Sweeney

Competing values are a fact of organizational life. However, there are gaps in our understanding about how these opposing beliefs hinder influence processes. This article draws on interview data to demonstrate how Irish Chief Information Officers (CIOs) are able to convince their colleagues to support new projects within their firms in the face of competing values. Focused interviews were used to explore the influence process and the competing values phenomenon, since this type of research is at an early stage and qualitative methods and analysis serve as a rich source of theory development. The data showed that the CIOs who …

Pricing And Product Mix Optimization In Freight Transportation, Michael F. Gorman

Michael F. Gorman

We propose improved pricing and market mix can improve the profitability of the freight transportation provider through the reduction of equipment repositioning costs. We hypothesize that because of complexities surrounding pricing and equipment repositioning costing, existing pricing strategies in freight transportation fail to fully consider these costs. We test this hypothesis in an applied setting in which Monte Carlo simulation captures the stochasticity of market conditions inherent in the problem. We use a heuristic to improve the nondifferentiable, discontinuous objective function. Our results from test cases show with high confidence that current prices are not optimal, as indicated by a …

Integrating Strategic And Tactical Rolling Stock Models With Cyclical Demand, Michael F. Gorman

Michael F. Gorman

In the transportation industry, companies position rolling stock where it is likely to be needed in the face of a pronounced weekly cyclical demand pattern in orders.

Strategic policies based on assumptions of repetition of cyclical weekly patterns set rolling stock targets; during tactical execution, a myriad dynamic influences cause deviations from strategically set targets. We find that optimal strategic plans do not agree with results of tactical modeling; strategic results are in fact suboptimal in many tactical situations. We discuss managerial implications of this finding and how the two modeling paradigms can be reconciled.

The Promises And Challenges Of Innovating Through Big Data And Analytics In Healthcare, Donald E. Wynn, Renée M. E. Pratt

Donald Wynn

In this article, we present the promises and challenges of big data and analytics (BD&A) in healthcare, informed by our observations of and interviews with healthcare providers in the US and European Union (EU). We then provide a set of recommendations for capitalizing on the extraordinary innovation opportunities available through big data.

Choosing Management Information Systems As A Major: Understanding The Smifactors For Mis, Thomas W. Ferratt, Stephen R. Hall, Jayesh Prasad, Donald E. Wynn

Donald Wynn

Given declining management information systems (MIS) enrollments at our university, we seek to understand our students‘ selection of a major. Prior studies have found that students choose a major based on a number of factors, with subject matter interest consistently being most important. We contribute to the literature by developing a deeper understanding of what is meant by subject matter interest, which we refer to as smiFactors, for MIS as a major and career. Based on a qualitative analysis of open-ended survey questions completed by undergraduate business students, we confirm a number of smiFactors for MIS gleaned from recent studies …