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Kennesaw State University

2006

Articles 1 - 10 of 10

Full-Text Articles in Business

Six Levels Of Financial Knowledge, George E. Manners Jr. Aug 2006

Six Levels Of Financial Knowledge, George E. Manners Jr.

Faculty and Research Publications

With the appropriate framework to shape financial knowledge, the management accounting function should become an organization's principal decision-support platform. The framework consists of six levels of financial knowledge, and the word "financial" is most operative here. The Level 1 knowledge base connects a business to the outside world. When you have output volume and variable cost per output unit, you have the basis for Level 2 vocabulary. When a business transitions to Level 3, it has learned that return on assets must be employed as the enterprise's guiding profitability gauge. There is a very distinct increment in knowledge when moving …

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Business Strategy Types And Innovative Practices, Tim Blumentritt, Wade M. Danis Jul 2006

Business Strategy Types And Innovative Practices, Tim Blumentritt, Wade M. Danis

Faculty and Research Publications

This study empirically examines how a firm's strategic orientation imparts its management of innovative activities. Drawing on the strategic management and innovation literatures, we develop and empirically test hypotheses arguing that a firm's strategic orientation will impact its perception of barriers to innovation, its sources of ideas for innovation, and its targets for innovation. The data, from over 244 firms, generally support the hypotheses. The study's findings suggest that a firm's strategic management and its management of innovation are highly integrated.

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Assessing Internal Audit Quality, Audrey A. Gramling, Scott D. Vandervelde May 2006

Assessing Internal Audit Quality, Audrey A. Gramling, Scott D. Vandervelde

Faculty and Research Publications

Internal audit quality is an issue of great importance to both the internal and external audit professions. PCAOB Auditing Standard No 2 highlights this importance when addressing the reliance that the external auditor can place on the internal audit work product. The study discussed here experimentally tests the influence of the source of the internal audit function on both the internal and external auditors' evaluation of the quality of the internal audit function. To assess the importance of the internal audit function's sourcing arrangement in the internal audit function's quality assessment, the researchers employ a case study approach, modifying a …

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Big Gaap-Little Gaap Does One-Size-Fits-All Still Work?, Paula Morris, Jane E. Campbell May 2006

Big Gaap-Little Gaap Does One-Size-Fits-All Still Work?, Paula Morris, Jane E. Campbell

Faculty and Research Publications

Initiatives for developing Generally Accepted Accounting Principles for private/smaller businesses have surfaced in the United States and internationally. This paper explores those initiatives and identifies common elements and problems in these efforts.

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2006 - The Eleventh Annual Symposium Of Student Scholars Apr 2006

2006 - The Eleventh Annual Symposium Of Student Scholars

Symposium of Student Scholars Program Books

The full program book from the Eleventh Annual Symposium of Student Scholars, held on April 7, 2006. Includes abstracts from the presentations and posters.

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An Experimental Examination Of The House Money Effect In A Multi-Period Setting, Lucy Ackert, Narat Charupat, Bryan K. Church, Richard Deaves Apr 2006

An Experimental Examination Of The House Money Effect In A Multi-Period Setting, Lucy Ackert, Narat Charupat, Bryan K. Church, Richard Deaves

Faculty and Research Publications

There is evidence that risk-taking behavior is influenced by prior monetary gains and losses. When endowed with house money, people become more risk taking. This paper is the first to report a house money effect in a dynamic, financial setting. Using an experimental method, the authors compare market outcomes across sessions that differ in the level of cash endowment (low and high). Their experimental results provide strong support for a house money effect. Traders' bids, price predictions, and market prices are influenced by the amount of money that is provided prior to trading. However, dynamic behavior is difficult to interpret …

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The Impact Of Enterprise Risk Management On The Internal Audit Function, Mark S. Beasley, Richard Clune, Dana Hermanson Feb 2006

The Impact Of Enterprise Risk Management On The Internal Audit Function, Mark S. Beasley, Richard Clune, Dana Hermanson

Faculty and Research Publications

This exploratory study provides evidence about factors associated with the overall impact of enterprise risk management (ERM) on the internal audit function’s activities. Based on responses from 122 organizations in several countries, we find that ERM has the greatest impact on internal audit’s activities when (a) the organization’s ERM process is more completely in place, (b) the CFO and audit committee have called for greater internal audit activity related to ERM, (c) the chief audit executive’s (CAE) tenure is longer, (d) the organization is in the banking industry or is an educational institution, and (e) the internal audit function has …

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Journey To The Center Of The Core: Computers And The Internet In The Core Curriculum, Jorge Pérez, Meg C. Murray Jan 2006

Journey To The Center Of The Core: Computers And The Internet In The Core Curriculum, Jorge Pérez, Meg C. Murray

Faculty and Research Publications

Computers, digitalization and the Internet have transformed modern society. Commerce, education, communication and socialization will never be the same. Surprisingly, many universities do not require a computing course in the core curriculum. Critical information technology (IT) competencies are often taken for granted, to the detriment of students who lack computing and Internet skills. This paper describes an initiative undertaken by a computer science and information systems department to assess and remediate IT skills needed by all university students, regardless of major. The project is evolving along several dimensions: identification of discipline-independent IT competencies, assessment of IT skills among current and …

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Project Management Issues In It Offshore Outsourcing, Kathy Schwaig, Stephen Gillam, Elke M. Leeds Jan 2006

Project Management Issues In It Offshore Outsourcing, Kathy Schwaig, Stephen Gillam, Elke M. Leeds

Faculty and Research Publications

Global partnerships are forming to take advantage of the cost savings associated with offshoring as well as other strategic benefits. Not all information technology offshoring projects, however, are successful. Cost overruns, increased complexity and defective code cause organizations to rethink their offshoring strategy and their methods for managing these projects. In this paper, project management issues associated with offshore information technology outsourcing projects are identified and specific recommendations for addressing these issues are presented.

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How Sales Executives Can Avoid Accounting Fraud Allegations, Mark S. Beasley, Dana R. Hermanson Jan 2006

How Sales Executives Can Avoid Accounting Fraud Allegations, Mark S. Beasley, Dana R. Hermanson

Faculty and Research Publications

Is accounting fraud only a concern for CEOs and financial executives? This article discusses recent cases in which the Securities and Exchange Commission (SEC) charged Sales Vice Presidents for their role in accounting fraud. The authors offer suggestions to help sales executives steer clear of accounting fraud allegations.

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