Business Commons^™

A Quantitative Examination Of The Relationship Between Perceived Burnout And Job Satisfaction In Certified Public Accountants, Tanya Haddad

Doctoral Dissertations and Projects

Burnout in accounting is a significant problem that has numerous impacts on organizational effectiveness. Job burnout is the result of prolonged exposure to workload pressure and excessive job demands. As accounting professionals work in a fast-paced and regulated environment, it is important to better understand whether burnout is related to job dissatisfaction within the industry. Employee dissatisfaction can adversely affect organizational change, impacting job performance, turnover intentions, and work attitudes. Organizations need to recognize the negative impacts of burnout in accounting and address ways to increase job satisfaction and workplace productivity. The purpose of this quantitative research was to investigate …

Revenue Accrual Quality As An Indicator Of Financial Statement Fraud, Meredith Potts Jackson

Doctoral Dissertations and Projects

This study was conducted to address the need for additional financial statement fraud detection techniques. Accruals were chosen as the focus of this study due to the high likelihood of financial statement manipulation using accruals. Using the Dechow/Dichev accrual quality model, this study tested whether or not accrual quality can be used as an indicator of financial statement fraud. The study concluded that the Dechow/Dichev model found non-fraudulent financial statements to have higher quality accruals than fraudulent financial statements. In addition, accrual quality of non-fraudulent financial statements was found to be significantly different from the accrual quality of fraudulent financial …

The Examination Of Executive Leadership Succession Planning Strategies In Georgia's Community Colleges, Craig Jackson

Doctoral Dissertations and Projects

The problem addressed observed the lack of succession planning at two-year colleges in Georgia in identifying future leaders in higher education. Due to escalating impending retirements, resignation, and discharge, it is vital that succession plans are implemented within the college for promotions. Leadership succession planning has seldom been incorporated into community college’s strategic planning. The emphasis of this research study was to examine how leadership succession planning can be developed and implemented in the community college arena in Georgia. Challenged by increased enrollments, diminishing state funding, accountability for student success, and increased public oversight, this study intended to provide awareness …

Influence Of Mediation On Estate Planning Decisions: Evidence From Indian Survey Data, Amarjit Gill, Harvinder S. Mand, John D. Obradovich, Neil Mathur

Faculty Publications and Presentations

Background: Intestate death can lead to the distribution of assets against the personal wishes of the deceased and is a problem in India, as 80% of Indians die without making a last will. Following the concepts of decision theory (i.e., the theory of choice), stewardship theory, agency theory, and signaling theory, the purpose of this study is to examine the influence of meditation on estate planning decisions. This study also seeks to extend previous findings on the influence of religious beliefs on the estate planning decisions of Canadians to that of Indians.

Methods: Employed and self-employed individuals from India were …

A Quantitative Examination Of The Relationship Between Leadership And Organizational Commitment In Employees Of Faith-Based Organizations, Kimberly Ann Maiocco

Doctoral Dissertations and Projects

The objective of this research was to examine the relationship between leadership practice and organizational commitment in employees in faith-based organizations. The research utilized Bass and Avolio's Multifactor Leadership Questionnaire (MLQ) Leader Form and Meyer and Allen’s Three-Component Model (TCM) Employee Commitment Survey. The purpose of the research was to determine whether there was a relationship between leadership style and organizational commitment. Attributed idealized influence (IIA), behavioral idealized influence (IIB), inspirational motivation (IM), and contingent reward (CR) predicted affective commitment. Attributed idealized influence (IIA), inspirational motivation (IM), intellectual stimulation (IS), individual consideration (IC), active management-by-exception (MBEA), and transactional leadership predicted …

A Quantitative Examination Of The Relationship Between Servant Leadership And Age On Organizational Commitment In Faith-Based Organizations, Frank Deno

Doctoral Dissertations and Projects

Servant leadership has grown slowly over the past four decades as an organizational style of leadership. Servant leadership is an excellent style for developing followers into their full potential, as it focuses first on the individual, while simultaneously developing capacity to achieve organizational goals. The workforce is constantly circulating, with older workers retiring and younger workers coming into the workforce. There are many factors influencing workers’ commitment to their organization, age is one of these factors and perception of leadership is another. Younger workers have different needs and different motivations than older workers. Faith-based organizations are a smaller segment of …

Cash Versus In-Kind Transfers: Comparative Differences And Individual Best Practices To Benefit Recipient Communities, Sarah Wicker

Senior Honors Theses

This research paper seeks to compare cash and in-kind transfers in the context of foreign poverty aid to determine which transfer style is most beneficial and to evaluate long-term best practices of each kind to more positively benefit the recipient communities. It does this by comparing arguments for and against each transfer model. The first argument discusses the differences in distribution costs between the two models. The second compares the cash transfer’s strong concept of choice with in-kind transfer’s typical style of controlled consumption of goods. The second argument discusses the timing and impact of targeting communities in connection to …

Project Portfolio Management And Its Effect On Organizational Culture Through The Competing Values Framework, Brian Wiersma

Doctoral Dissertations and Projects

Project portfolio management (PPM) is a growing business practice and field of academic study, and is recognized for positively impacting return on investment (ROI), project success, and organizational performance. Despite this growth, there is inconsistent use of PPM, and minimal research examining a connection between PPM and organizational culture. The problem addressed was a lack portfolio management practice established for the allocation of human resources within a group of retail stores located in the Midwest. The purpose of this study was to examine the effect implementing PPM practice into the human resource allocation process has on the organizational culture. Utilizing …

Competing With Free: An Analysis Of The Effects Of Tennessee Promise On Freshman Enrollment In Four-Year Colleges And Universities, Vicki Clark

Doctoral Dissertations and Projects

In 2014, Tennessee’s governor, Bill Haslam, introduced Tennessee Promise - legislation that enabled Tennessee high school and home school graduates to attend two years of tuition-free higher education at qualifying institutions. In the fall of 2015, Tennessee’s four-year colleges and universities experienced a significant decline in freshman enrollment. This quantitative descriptive study uses the theories of human capital, social capital, and marketing service theory to examine the impact of free tuition on the college choice. Four hundred twelve Tennessee Promise students answered survey questions, demonstrating the impact of Tennessee Promise funds on their decision to attend college and on the …

Determining Perceptual Gaps Of Service Quality And Value In Higher Education: A Midwestern Bible College, Benjamin Mcintosh

Doctoral Dissertations and Projects

This doctoral research project examined perceptual gaps of service quality and value in the context of higher education. The researcher performed quantitative analysis of survey data gathered from students at a small, Midwestern Bible college. Students self-selected to participate in this research project and, using class status as an independent variable, were grouped as Freshman, Sophomore, Junior, or Senior. Additionally, based on the literature review, the researcher used the Access variable as the primary determinant of service quality and the Functional Value variable as the primary determinant of value. After an analysis of the data, it was determined that there …

The Impact Of National Cultural Orientations On Individual Absorptive Capacity In Maryland Smes, Megan Young Miller

Doctoral Dissertations and Projects

There is a growing need to understand the use of knowledge as a resource for small and medium sized firms (SMEs). SMEs are characteristically limited in their access to and possession of resources, forcing them to rely heavily on the ability to adjust to changes in market demands to stay competitive. The use of knowledge as a competitive resource is vital to SMEs and could prove a viable solution to the problem of discrepancies in competitive ability among SMEs and between SMEs and MNCs particularly when operating in global markets. The following quantitative survey methodology dissertation lends empirical support identifying …

Leader Behaviors For Sustaining The Implementation Of Lean Methodologies In Multi-National Companies: A Qualitative Case Study, Gary Vance

Doctoral Dissertations and Projects

Increasing global competition has led many business leaders to implement Lean methodologies to drive operational improvement and deliver increased customer satisfaction. However, not all business leaders have been successful in sustaining Lean implementation with the majority failing within the first three years. In addition, the challenge related to implementing Lean in multi-national companies is exacerbated by the cultural differences associated with the various business units involved. Recent research has suggested that business leaders who have sustained their Lean implementations have utilized specific behaviors to do so. Therefore, this study explored how leaders of multi-national companies utilized specific behaviors to sustain …

Social Crm Applications And Impact In Small Businesses, Levi Bridge

Doctoral Dissertations and Projects

The present study explored the effect social customer relationship management (CRM) on. Small businesses typically have limited resources and thus use an informal CRM system causing them to not realize the full sales potential or customer engagement that could occur. The qualitative study consisted of 10 small businesses that utilize social media to engage with customers. The agency theory and resource based view served as the theoretical foundation for the study. One-on-one interviews were conducted with the employee responsible for managing the social media content. From the interviews, three themes emerged that are critical for social CRM success: visibility, interactivity, …

A Quantitative Examination Of The Relationship Between Perceived Job Satisfaction And Organizational Commitment In Small Business Employees In The Lynchburg Metropolitan Statistical Area, Tammy Brown

Doctoral Dissertations and Projects

The Lynchburg Metropolitan Statistical Area (MSA) has an average turnover that exceeds the national and regional average. Organizational turnover unfavorably influences productivity and has the potential to adversely affect, not only the Lynchburg MSA, but also the regional, state, and national economy. This quantitative non-experimental, correlational research examined the relationship between perceived job satisfaction and organizational commitment in the Lynchburg MSA. The results of this research supports earlier research and demonstrated a statistically significant positive relationship existed between perceived job satisfaction and organizational commitment in small business employees in the Lynchburg MSA. The results may serve as beneficial to small …

What Affects Perceived Job Stress? Influence Of Work Passion And Goal Orientation, Montana L. Drawbaugh

Senior Honors Theses

The dualistic model of passion theorizes that passion is multidimensional, consisting of both harmonious passion and obsessive passion. Similarly, theories regarding goal orientation assert that goal orientation is a multifaceted construct, consisting of a learning goal orientation, prove performance goal orientation, and avoid performance goal orientation. Specifically, this study aimed to determine if the combination of an employee’s work goal orientation and passion for work is predictive of the amount of job stress he or she perceives. Data from individuals (N=116) employed full-time were collected through Amazon’s Mechanical Turk platform. Only obsessive work passion was found to be …

The Importance Of Branding In Small Businesses, Amber J. Rabie

Senior Honors Theses

The Land of Milk & Honey Farm exists to provide quality food produced in facilities that practice good stewardship to the Earth. It is a small business devoted to loving, careful stewardship and the production of quality goods. The mission of The Land of Milk & Honey is to combine traditional farming practices with a sustainable and environment-friendly approach to agriculture. It aims to provide customer satisfaction by being respectful and responsible over animals and the earth, and by producing quality products. To reach this objective, the farm intends to educate consumers and provide an alternative source for truly farm-fresh …

Retaining Volunteers In A Non-Profit, Kristina D. Ward

Senior Honors Theses

Non-profits are a vital part of today’s society. Non-profits fulfill a vital role in today’s society, providing much needed services that the government cannot or will not provide. These services include health care, education, religion, and humanitarian aid which are all imperative to any society. These organizations are unique in that they run primarily on the volunteer work of others. This type of system is very different from any other kind of organization in the world. Non-profits are powered by the motivation of people to help people. Understanding the volunteer is the key to understanding how a non-profit can thrive …

Behavioral Finance And Its Impact On Investing, Jordan Fieger

Senior Honors Theses

The field of behavioral finance has seen incredible growth over the past half century as it has explored the effect that cognitive psychological biases can have on investors’ financial decisions. Behavioral finance stands in stark contrast to the efficient market hypothesis, as it attributes market inefficiencies to investors who are not perfectly rational human beings. It offers a solution to the observed 3.5% gap that active equity investors miss out on in the market compared to passive index funds, which it attributes to their emotions and psychological biases. These common human biases can be grouped into five major categories: heuristics, …

Microcredit As A Means Of Funding Entrepreneurship In Asia, Sheena Ragoo

Senior Honors Theses

Microcredit can be a powerful tool to aid impoverished individuals in Asia. Despite the increased globalization and interconnectedness around the world, many parts of Asia suffer from the social and economic problems. However, entrepreneurship programs can help alleviate some of the social ailments. Unfortunately, many individuals in the Asian region do not have the financial means to start their own businesses. Individuals may be able to fund their businesses by means of small loans. Microcredit not only empowers poor individuals, it also gives them the opportunity to be self-employed and become self-sufficient. Women are the main beneficiaries of microcredit financial …

Effectively Alleviating Poverty Requires Economic Development: The Role Non-Profits Serve In This Endeavor, Dustin Michael Lape

Senior Honors Theses

The aim of this paper is to analyze the role that nonprofit organizations can play in utilizing economic development to alleviate poverty. The thesis components will be analyzed by answering six research questions (RQ): (1) What is economic development in developing countries? (2) What is the connection between economic development and poverty alleviation? (3) What are some examples of economic development lessening poverty? (4) What are the essential features of a nonprofit organization? (5) What can nonprofit organizations do to create economic development? and finally, (6) What are archetypical examples of nonprofits creating economic development and reducing poverty? To understand …

The Creation Of A Building Map Application For A University Setting, William T. Whitesell

Senior Honors Theses

The use of navigational technology in mobile and web devices has sharply increased in recent years. With the capability to create interactive maps now available, navigating in real time between locations has become possible. This is especially essential in areas and organizations experiencing rapid expansion like Liberty University (LU). Therefore, the author proposes a project to create an interactive map application (IMA) for LU’s academic buildings that is scalable and usable through both the university’s website and with a mobile application. There are several considerations that must be taken into account when creating the LU map application, such as development …

Selecting An Alternative National Banking System Against Fractional Reserve Free Banking: The Greatest Modern Fraud?, Josiah J. Bardy

Senior Honors Theses

This paper serves as a compilation and analysis of different banking systems with an emphasis on fractional reserve free banking. Contemporary academic literature has debated fractional reserve banking with revisited scrutiny since the 2007–2009 financial crisis. The Austrian School, drawing conclusions from the Austrian business cycle theory, blames central banking for boom-bust economics. One proposed solution, fractional reserve free banking, eliminates the central bank’s control for a purer form of fractional reserve practice; however, this system may be inherently fraudulent and unethical. After completing an economic analysis of the western world’s banking system, this paper then explores an alternative solution.

Building A Brand For A New Generation, Joel Schlaudt

Senior Honors Theses

In a segment of the market as highly competitive as is the coffee industry, it can be difficult to forge a new brand strong enough to stand on its own and unique enough to stand above the competition. However, by choosing the millennial generation as a target audience and strategically constructing a creative strategy to reach them on an emotional level, a brand concept emerges with the ability to connect with consumers in a new way, transforming a daily necessity into an emotional experience unlike that offered by any other competitor. A Harry Potter-inspired brand built upon a delivery …

The Subprime Mortgage Collapse And Its Effects On The Economy, Joseph Krmpotich

Senior Honors Theses

The subprime mortgage crisis occurred due to a number of factors. Included in these factors were the issuance of subprime loans, the securitization of mortgages in the investment banking system, and the deregulation and ultimate failure of the shadow banking system. These causes were evident in both historical trends in the stock market as well as the macroeconomic data leading into the crash. They were perpetuated by investors, mortgage brokers, and banks taking on an abnormal amount of risk in the early 2000s for both psychological and behavioral reasons. These causes, while less than obvious at the time, have, with …

Taxation Of Income On Professional Team Athletes, Crystal M. Williamson

Senior Honors Theses

Taxation of income for the average person can be a daunting task. However, for professional athletes, this task becomes even more tedious. Professional athletes face the jock tax. This means that athletes have to pay taxes in every state in which they play a game, practice, and perform a service that is part of their contract. Professional athletes, like every United States (U.S.) citizen, are required to pay both federal and state income taxes. Since professional athletes are constantly traveling, their state of residence becomes even more important when allocating their income to the respective state. Many question the constitutionality …

Philanthropy Under The Microscope: A Cost-Benefit Analysis Of Small Nonprofits Conducting Financial Statement Audits, Sarah Samaniego

Senior Honors Theses

External audits are conducted by Certified Public Accountants (CPAs) and ensure the reliability of financial reporting and internal controls of a given organization. Publicly traded corporations are required by the Securities and Exchange Commission (SEC) to conduct a yearly external audit. In addition, some large or government funded not-for-profits must produce audited financial statements upon request. If an organization is not required to conduct an audit, it may still choose to undergo an independent audit. Among those that may voluntarily conduct an audit are small nonprofit organizations. Due to the unique characteristics of small nonprofits, some elements of an external …

The Relationship Between Transformational Leadership Style And Employees’ Perception Of Leadership Success In Higher Education, Tatrabian Jackson

Doctoral Dissertations and Projects

The problem addressed examined whether two merged academic institutions was successful in implementing a transformational leadership style within the united organization. Successful leadership cannot be limited to the perception of only the leader, but must include the perceptions of the follower as well. The focus of this study was to investigate the relationship between transformational leadership style and the employee’s perception of leadership success. This research study provides the opportunity to advance the fields of organizational change, management, and academics by examining the success of transformational leadership through the perception of the employees in higher education as it related to …

A Quantitative Examination Of The Relationship Between Leadership Practices And Leadership Effectiveness In Personal Care Aide Job Satisfaction And Turnover And Customer Satisfaction In The Home Healthcare Industry, William Travis Hodge

Doctoral Dissertations and Projects

This non-experimental quantitative correlational research examined the relationship between the leadership practices of workers in the home healthcare industry who manage Personal Care Aide (PCA) employees, and leadership performance effectiveness (metrics) of PCA job satisfaction, PCA employee turnover, as well as the customer satisfaction for home healthcare clients who received services delivered by PCA employees. The problem that is addressed by the research is the lack of home healthcare leaders who understand and adopt leadership practices for enhancing PCA job satisfaction, PCA employee turnover, and PCA services customer satisfaction, amid the expanding U.S. home healthcare industry. Leadership practices were based …

Leadership Characteristics Of Protective Force Instructors, Justen Parker

Doctoral Dissertations and Projects

The National Nuclear Security Administration, the governmental agency responsible for safeguarding and security the United States’ nuclear weapons production and research facilities, employs an armed protective force that responds to the full spectrum of threats. Governmental reports previously identified protective force performance in need of improvement. The purpose of this quantitative study, through the use of correlational research, is to identify the beneficial leadership characteristics of instructors, from the full range of leadership model, that enhance training and increase officer performance during training and improve mission performance. The Multifactor Leadership Questionnaire (MLQ) was used to identify instructor leadership characteristics and …

An Exploration Of The Organizational Attributes That Attract High Quality Pilots To Regional Airlines, Andrew Reitz

Doctoral Dissertations and Projects

The purpose of this study was to identify which organizational attributes affected the decision to apply to or accept an employment offer as a pilot for a regional airline. The regional airlines in the United States faced a significant shortage of qualified pilot applicants. The shortage was expected to worsen over the next decade. It came from an increase in mandatory retirements, major airline growth and hiring, an increase in pilots leaving the profession coupled with a reduction in the number of candidates beginning flight training. Those regional carriers that could meet the most needs and desires of applicants would …