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Articles 1 - 15 of 15
Full-Text Articles in Business
Is The 340b Hospitals Battle At The Supreme Court Over?, Casey W.. Baker, Susan W. Lanham, Alberto Coustasse
Is The 340b Hospitals Battle At The Supreme Court Over?, Casey W.. Baker, Susan W. Lanham, Alberto Coustasse
Accounting Faculty Research
Under the Federal 340B Program, hospitals and eligible health care clinics that serve low income or rural populations can qualify for federally negotiated manufacturer discounts on purchases of prescription drugs. Approximately 50,000 entities participate in the 340B program, where pharmaceutical manufacturers are instructed to supply outpatient medications to participating providers at discounted rates of 20% to 50%. Participating hospitals depend on profits from the differential between their reimbursement for these drugs and the discounted rates they disburse to finance affordable patient care in underserved communities. On June 15, 2022, the US Supreme Court ruled that major cuts to 340B payments …
Who Gives A Trump? Evidence Of Framing Effects In Tax Policy, Mark A. Mcknight, Curtis R. Price, Andrew T. Dill, Timothy G. Bryan, Brett L. Bueltel
Who Gives A Trump? Evidence Of Framing Effects In Tax Policy, Mark A. Mcknight, Curtis R. Price, Andrew T. Dill, Timothy G. Bryan, Brett L. Bueltel
Accounting Faculty Research
We use a framed survey to measure how associating the name “Trump” with the Tax Cuts and Jobs Act (TCJA) affects people’s satisfaction of said Act. Our research included 72 participant clients from a Volunteer Income Tax Assistants (VITA) program, who were asked to provide baseline data regarding political affiliation and attitudes prior to having tax returns completed. We find that using the name “Trump” with people who self-identify as Republican results in more satisfaction with the Act, whereas, for people with who do not self-identify as Republican, association with the name “Trump” does not precipitate stronger or weaker satisfaction …
Unfaithful Representation: Understating Accounts Receivable In The Name Of Conservatism, Timothy G. Bryan
Unfaithful Representation: Understating Accounts Receivable In The Name Of Conservatism, Timothy G. Bryan
Faculty Submissions
This research empirically examines the relationship between conservatism in accounting and the allowance for doubtful accounts. A sample of companies’ financial data related to the allowance for doubtful accounts and bad debt expense in the chemical and allied products manufacturers industry, SIC 28, for the period from 2005 through 2017 was obtained. The results of analysis of this data indicate that the allowance for doubtful accounts is overstated in these firms and has become more overstated since 2004. This research is important as few have researched the allowance for doubtful accounts, and that research has not considered the allowance for …
Rethinking The Obvious: Time For New Ideas On Medical Malpractice Tort Reform, Jarred Gerlach, Bukola Abodunde, Marc D. Sollosy, Alberto Coustasse
Rethinking The Obvious: Time For New Ideas On Medical Malpractice Tort Reform, Jarred Gerlach, Bukola Abodunde, Marc D. Sollosy, Alberto Coustasse
Management Faculty Research
States have engaged in medical malpractice litigation reforms over the past 30 years to reduce malpractice insurance premiums, increase the supply of physicians, reduce the cost of healthcare, and increase efficiency. These reforms have included caps on non-economic damages and legal procedural changes. Despite these reforms, healthcare costs in the U.S. remain among the highest in the world, provider shortages remain, and defensive medicine practices persist. The purpose of this study was to determine how successful traditional medical malpractice reforms have been at controlling medical costs, decreasing defensive medicine practices, lowering malpractice premiums, and reducing the frequency of medical malpractice …
Forensic Disciplines For Objective Global Strategic Analysis, Dale H. Shao, Lawrence P. Shao, Ralph E. Mckinney Jr.
Forensic Disciplines For Objective Global Strategic Analysis, Dale H. Shao, Lawrence P. Shao, Ralph E. Mckinney Jr.
Management Faculty Research
The global nature of investing requires a thorough analysis of the firm to determine the strategic viability of the firm for investment purposes. In addition, businesses are being held more accountable for the statements they make and the actions they take concerning their business. Several forensic disciplines have recently emerged that may supply subjective and objective data that can assist investors in making their final investment decisions and determining if ongoing businesses are truly doing what is in the best interest of their shareholders. Another factor influencing the increase forensic analyses of national and multinational corporations is the increase in …
Predicting Consumers’ Ethical Behaviors Through Attitudes Toward Behavior And Prior Behavior, Rajendar K. Garg, Uday S. Tate, Suneel K. Maheshwari
Predicting Consumers’ Ethical Behaviors Through Attitudes Toward Behavior And Prior Behavior, Rajendar K. Garg, Uday S. Tate, Suneel K. Maheshwari
Management Faculty Research
While the concerns for ethical issues relating to consumers have dramatically increased over the last decade, research investigating predictors of these behaviors has been sparse. This paper addresses the attitudinal, personal and cultural factors that predict a large majority of unethical behavioral practices of consumers. An empirical survey was conducted of consumers. The results show that consumer beliefs/values concerning the specific behaviors and their own past behaviors large predict the future behaviors. Consumers' personal factors such as age, sex, nationality, individualism, etc. did not influence their ethical judgments and behaviors at all in this study of working adults.
Fdi Accounting In India And China: A Need For Harmonization, M. R. Shollapur, Suneel K. Maheshwari, Uday S. Tate
Fdi Accounting In India And China: A Need For Harmonization, M. R. Shollapur, Suneel K. Maheshwari, Uday S. Tate
Management Faculty Research
The objective of this paper is to initiate discussions on standardizing the method for measuring Foreign Direct Investment (FDI) across countries. It is important to use consistent method so that there is a faithful representation of a country's investment climate and the information is relevant for the purpose of foreign investors. India and China measures Foreign Direct Investment (FDJ) using two different methods. India measures FDI on the basis of equity investments, whereas China includes certain items which do not strictly fall under the purview of FDI. Inclusion of items other than equity increases the reported FDI in China. It …
Moral Management Methodology/Mythology: Erroneous Ethical Equations, Andrew Sikula Sr.
Moral Management Methodology/Mythology: Erroneous Ethical Equations, Andrew Sikula Sr.
Management Faculty Research
Understanding the falsity of certain common beliefs helps students move toward better business ethics and a higher degree of moral management. This article explains one method for teaching moral management, by using ethical equation inequalities, and offers 10 implications and suggestions to managers.
How To Make Unethical Decisions, Andrew Sikula Sr., John Sikula
How To Make Unethical Decisions, Andrew Sikula Sr., John Sikula
Management Faculty Research
People make decisions and solve problems in a variety of ways. Oftentimes, little if any thought goes into choice selection. Sometimes, even very important decisions are made without serious contemplation of potential alternatives and their consequences. Many different tools/techniques and rationales are utilized in problem solving and decision making with little or no regard to ethical judgment and/ or aftermaths. Some ways of making choices are worse than others when using pity parameters. This article discusses commonly used but ethically unsound methods of making selections. Later in the writing, appropriate standards and benchmarks for determining ethical action will be presented.
Professional Integrity In Higher Education: Behind The Green Curtain In The Land Of Oz, Gordon A. Crews, Angela D. Crews
Professional Integrity In Higher Education: Behind The Green Curtain In The Land Of Oz, Gordon A. Crews, Angela D. Crews
Criminal Justice Faculty Research
This article discusses concerns related to professional integrity in academics and to the use of collegiality as an informal criterion for employment and evaluation decisions. We question the nature of the educational enterprise and the academic environment within which both students and faculty operate. We use the AAUP Statement on Professional Ethics to guide our examination of collegiality, and the three traditional areas of faculty evaluation (teaching, scholarship, and service), as they relate to professional integrity. We discuss potential pitfalls in situations involving integrity concerns, and suggest that the use of collegiality in professional decisions is more prevalent and potentially …
Ethical Considerations In The Marketing Of E-Health Products, Ashish Chandra, Andrew Sikula Sr., David P. Paul Iii
Ethical Considerations In The Marketing Of E-Health Products, Ashish Chandra, Andrew Sikula Sr., David P. Paul Iii
Management Faculty Research
The internet is now recognised as a growing international phenomenon. All kinds of products and services are being marketed over the internet to consumers throughout the world because country borders no longer restrict conducting business in the international marketplace. Though there are several advantages of online commerce, this form of marketing does raise ethical dilemmas, particularly when it comes to marketing healthcare products and information to consumers internationally. This paper examines some of these potential ethical concerns and provides some strategies for consumers and online pharmaceutical marketers to handle these dilemmas more appropriately.
Invisible Hands, Andrew Sikula Sr.
Invisible Hands, Andrew Sikula Sr.
Management Faculty Research
Why are economists often wrong in their predictions? Because they believe that individual behavior is motivated by money and that corporate activity is motivated by profits. In reality, desires and sense, not dollars and cents, determine performance.
Health Care Organization Managers Beware-Understand Your Ethical Constraints, Ashish Chandra, Andrew Sikula Sr.
Health Care Organization Managers Beware-Understand Your Ethical Constraints, Ashish Chandra, Andrew Sikula Sr.
Management Faculty Research
Review of the book Business Ethics in Healthcare: Beyond Compliance.(2001). Leonard J. Weber. Bloomington: Indiana University Press. 196 pp.
Employee Relations Ethics And The Changing Nature Of The American Workforce, Chong W. Kim, Dennis Emmett, Andrew Sikula Sr.
Employee Relations Ethics And The Changing Nature Of The American Workforce, Chong W. Kim, Dennis Emmett, Andrew Sikula Sr.
Management Faculty Research
Much is being written today about the changing nature of the American workforce. This article summarizes 10 of these changes: (a) global competition; (b) the changing skills of work; (c) the declining impact of unions; (d) the altered human composition of the workforce; (e) the effects of continuous improvement, downsizing, and reengineering; (f) the growing use of part-time employees; (g) the widening income gap; (h) lessened employer and employee loyalty and commitment; (i) early retirement programs; and (j) telecommunications and virtual employees. Rather than just identifying and documenting these trends, this article discusses the ethical implications of such movements. In …
A "New" Theory Of Management, Andrew Sikula Sr., Kurt Olmosk, Chong W. Kim, Stephen Cupps
A "New" Theory Of Management, Andrew Sikula Sr., Kurt Olmosk, Chong W. Kim, Stephen Cupps
Management Faculty Research
This article presents a "new" theory of management for the new millennium: "new" not because singularly the ideas are recent, but because the combination of these older ideas collectively is novel. To some extent, this article represents the reestablishment of previously existing employment ethics that for various and sundry reasons lapsed into disuse in the past several decades. This article discusses employee relations ethics (ERE) in terms of an ERE credo and a set of assumptions. The modern millennium mission states that all organizations (public and private) should primarily be employee centered, not owner or administrator controlled, customer or client …