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Central Washington University

2011

Articles 1 - 8 of 8

Full-Text Articles in Business

Beyond Internal And External: A Dyadic Theory Of Relational Attributions, Marion B. Eberly, Erica Holley, Michael D. Johnson, Terence R. Mitchell Oct 2011

Beyond Internal And External: A Dyadic Theory Of Relational Attributions, Marion B. Eberly, Erica Holley, Michael D. Johnson, Terence R. Mitchell

All Faculty Scholarship for the College of Business

Attribution theory argues that people assess the locus of causality of achievement relevant events as either internal or external. Given the frequency of interpersonal interactions in organizations, we posit that a third category—relational attributions— may be used. Drawing on relational perspectives, we lay the conceptual foundation and develop a dyadic theory of relational attributions, proposing their antecedents and linking them to relationship-focused behaviors, which influence the quality of interpersonal links within organizations.

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A Comparative Empirical Analysis Of Characteristics Associated With Accounting Internships, James H. Thompson Jul 2011

A Comparative Empirical Analysis Of Characteristics Associated With Accounting Internships, James H. Thompson

All Faculty Scholarship for the College of Business

Internships are a popular element used to enhance accounting education. Although previous studies have considered internships, many have addressed enhancement of subsequent academic and professional performance. The purpose of this paper is broader and examines several characteristics of accounting internships: the frequency of participation, eligibility requirements, process for securing internships, level of participation, availability and amount of academic credit, area of assignments, nature of post-internship requirements, and benefits to students. Two random samples, one in 1998 and one in 2003, of 100 accounting programs were analyzed in the study. For each program selected, the survey was mailed to accounting program …

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A Survey Of Accounting Educators Regarding Convergence Of Financial Reporting Standards, James H. Thompson, John M. Thornton Jun 2011

A Survey Of Accounting Educators Regarding Convergence Of Financial Reporting Standards, James H. Thompson, John M. Thornton

All Faculty Scholarship for the College of Business

Generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) are becoming more and more similar. Though their sources are different and though GAAP has the force of the authority in the United States, the two sets of standards are reaching a greater level of convergence. In some cases, GAAP has been altered in order to align with the position of IFRS. Similarly, some IFRS have been altered in order to converge with GAAP. The motivation for these changes is to improve financial reporting standards across political borders by creating a common set of standards. In the process, global …

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Boeing And Airbus: Duopoly In Jeopardy?, John Olienyk, Robert J. Carbaugh Mar 2011

Boeing And Airbus: Duopoly In Jeopardy?, John Olienyk, Robert J. Carbaugh

All Faculty Scholarship for the College of Business

For decades, Boeing and Airbus have struggled for dominance in the large commercial aircraft market. In 2010 and 2011, the World Trade Organization ruled that each firm has received illegal subsidies from the governments of the United States and the European Union, which have enhanced their competitive positions. This paper considers the nature of these rulings and the future competitive environment in the global jetliner industry.

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A Time Series Investigation Of The Impact Of Corporate And Personal Current Taxes On Economic Growth In The U.S., Peter J. Saunders Jan 2011

A Time Series Investigation Of The Impact Of Corporate And Personal Current Taxes On Economic Growth In The U.S., Peter J. Saunders

Economics Faculty Scholarship

This paper investigates the impact of corporate income taxes and personal current taxes on economic growth. Time-series tests analyzing the relationship between corporate taxes and nonresidential investment are implemented. Also tests of the impact of personal current taxes on the labor supply, approximated by the average weekly overtime hours in manufacturing, are undertaken. These tests include cointegration, vector error correction (VEC) estimation, and Granger causality testing of the relevant time-series data. Cointegration tests indicate the existence of a stable long run relationship between corporate taxes and nonresidential investment. Further investigation of this relationship is undertaken within the VEC testing framework. …

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Relationship-Based Persuasion: A Guide For The Cpa, Maryanne Atkinson, James H. Thompson Jan 2011

Relationship-Based Persuasion: A Guide For The Cpa, Maryanne Atkinson, James H. Thompson

All Faculty Scholarship for the College of Business

An issue faced by a CPA on a regular basis is how to persuade a client to take a recommended action. Maybe your client is unprepared financially for the future and needs to establish a retirement account. As much as your client understands the importance of planning for retirement, the allure of a new car or a kitchen renovation may be too great, and that sensible alternative you are recommending may be ignored until some uncertain future date. Or, maybe the client’s internal controls are inadequate. For many small businesses, where trust in employees is paramount, internal controls may be …

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Building Dependability And Benevolence Trust To Achieve Flexibility Through Joint Manufacturing Activities In Supply Chain, Kun Liao, Xiaodong Deng Jan 2011

Building Dependability And Benevolence Trust To Achieve Flexibility Through Joint Manufacturing Activities In Supply Chain, Kun Liao, Xiaodong Deng

All Faculty Scholarship for the College of Business

Based on the transaction cost theory, this study proposes a research model that links trust, joint manufacturing activities, and supplier flexibility. In this model, supplier dependability trust and financial alignment are viewed as the key drivers of joint manufacturing activities between manufacturers and suppliers. These joint manufacturing activities, in turn, improve the supplier‟s ability to achieve manufacturing flexibility. Based on 208 responses from the suppliers in the U.S. and China, this study provides empirical evidences to suggest that supplier dependability trust and financial alignment positively promote manufacturer-supplier joint manufacturing activities. The results also suggest that the joint manufacturing activities enhance …

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The Relationship Of Integration And Automation Under An Uncertain Environment: A Sem Model, Qiang Tu, Kun Liao, Yulong Li Jan 2011

The Relationship Of Integration And Automation Under An Uncertain Environment: A Sem Model, Qiang Tu, Kun Liao, Yulong Li

All Faculty Scholarship for the College of Business

Under a uncertain environment (i.e., growing global competition, changing customer demand, shorter product life cycles, and increasing market diversity), two manufacturing strategies often emerge: manufacturing technology automation and manufacturing system integration. Existing case studies indicate that firms should adapt manufacturing integration first and then automate the manufacturing system to improve manufacturing performance. Using 288 responses from manufacturing managers, the findings of this study empirically supports this proposition. Analytical results also show that the combination strategies of manufacturing system integration followed by manufacturing technology automation have more than twice the effect on manufacturing performance than using manufacturing automation strategy alone.

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