Business Commons^™

The Influence Of Guilt Cognitions On Taxpayers’ Voluntary Disclosures, Jonathan Farrar, Cass Hausserman, Paul Dunn

Business Faculty Publications and Presentations

Guilt is a powerful emotion that is known to influence ethical decision-making. Nevertheless, the role of guilt cognitions in influencing restorative behaviour following an unethical action is not well understood. Guilt cognitions are interrelated beliefs about an individual’s role in a negative event. We experimentally investigate the joint impact of three guilt cognitions – responsibility for a decision, justification for a decision, and foreseeability of consequences – on a taxpayer’s decision to make a tax amnesty disclosure. Tax amnesties encourage delinquent taxpayers to self-correct to avoid severe penalties that would result if their tax evasion were discovered. Our findings suggest …

An Exploratory Investigation Of Extrinsic And Intrinsic Motivations In Tax Amnesty Decision-Making, Jonathan Farrar, Cass Hausserman

Business Faculty Publications and Presentations

The tax compliance literature on tax amnesties does not explicitly consider the underlying motivational influences on taxpayers’ self-correction decisions. Extant tax amnesty studies imply that extrinsic motives are the basis for self-correction, and only a few consider intrinsic motives (Rechberger, Hartner, Kirchler & Hämmerle, 2010; Torgler & Schaltegger, 2005). Consequently, we explore how extrinsic and intrinsic motives affect tax amnesty decision-making, following an unintentional taxpayer error. We conduct a quasi-experimental conjoint analysis on 1,266 taxpayers and vary the error magnitude. Results indicate that when taxpayers contemplate making a tax amnesty disclosure, desire to avoid a penalty is the most influential …

Antecedents And Consequences Of Procedural Fairness Perceptions In Personnel Selection: A Three-Year Longitudinal Study, Udo Konradt, Yvonne Garbers, Martina Böge, Berrin Erdogan, Talya N. Bauer

Business Faculty Publications and Presentations

Drawing on Gilliland’s (1993) selection fairness framework, we examined antecedents and behavioral effects of applicant procedural fairness perceptions before, during, and after a personnel selection procedure using a six-wave longitudinal research design. Results showed that both perceived post-test fairness and pre-feedback fairness perceptions are related to job offer acceptance and job performance after 18 months, but not to job performance after 36 months. Pre-test and post-test procedural fairness perceptions were mainly related to formal characteristics and interpersonal treatment, whereas pre-feedback fairness perceptions were related to formal characteristics and explanations. The impact of fairness attributes of formal characteristics and interpersonal treatment …

Friends Of The Children: Strategies For Scaling Impact, Jacen Greene, Nicki Yechin Lee, Eric Nelsen

Business Faculty Publications and Presentations

Friends of the Children, a nonprofit organization in Portland, Oregon, was founded in 1993 by retired entrepreneur Duncan Campbell to serve youth at the highest risk of teen parenting, incarceration, or dropping out of school. Each youth client was matched with a paid mentor from first grade through the end of high school. The costs of this intervention were high, but the outcomes were extremely impressive in each of the three risk areas. The total benefits to society of Friends of the Children’s intervention was estimated at $7 for every $1 spent on the program.

In the United States alone, …

Characterizing Agile Supply Partnerships In The Fashion Industry, Corrado Cerruti, Carlos Mena, Heather Skipworth, Ernesto Tavoletti

Business Faculty Publications and Presentations

Purpose – The purpose of this paper is to investigate high-involvement and short-term supply relationships, known as agile supply partnerships (ASPs), and explores the conditions that support the development of such inter-organizational relationships.

Design/methodology/approach – A qualitative exploratory research design was followed, based on in-depth case studies of Italian fashion footwear manufacturers and their relationships with key suppliers.

Findings – ASPs appear to be most relevant in supply material categories which have a high impact on the appearance or functionality of the product. Conversely, in supply categories with a low impact, long-term partnerships are preferred. Four main characteristics of ASPs …

Coping With Information Technology: Mixed Emotions, Vacillation, And Nonconforming Use Patterns, Mari-Klara Stein, Sue Newell, Erica L. Wagner, Robert D. Galliers

Business Faculty Publications and Presentations

Achieving the promised business benefits of an IT system is intimately tied to the continued incorporation of the system into the work practices it is intended to support. While much is known about different social, cognitive, and technical factors that influence initial adoption and use, less is known about the role of emotional factors in users' behaviors. Through an in-depth field study conducted in two North American universities, we examine the role of emotions in how specific IT use patterns emerge. We find that there are five different characteristics of an IT stimulus event (cues) that, when interacting in a …

Food-Based Activities Versus Material Possessions: Alternatives To Consumption, Robin René Wikoff, Madeleine E. Pullman

Business Faculty Publications and Presentations

We examine how food-related experiential activities offer different types of intrinsic pleasures, create an alternative path to consumerism, and subsequently affect happiness and well-being. Participant’s perspectives on these activities are compared to those of their favourite material possessions to explore the differences in meaning and motivations. Phenomenological interviews centred on food activities and material possessions revealed that experiential food-related hobbies are valued highly and a source of great life satisfaction because of meeting a variety of psychological needs. These activities offer an alternative conception of what it is to flourish and to enjoy a ‘high’ standard of living as they …

Hopworks Urban Brewery: A Case Of Sustainable Beer, Madeleine E. Pullman, Jacen Greene, Devin Liebmann, Nga Ho, Xan Pedisich

Business Faculty Publications and Presentations

About the Related Video

Hopworks Urban Brewing: A Case of Sustainable Beer, Interview with Christian Ettinger

About the Case Study

Founded in 2007 in Portland, Oregon, Hopworks Urban Brewery is a sustainability-focused brewpub that produces certified organic beer. The State of Oregon is the second largest producer of hops, a main ingredient in beer, in the United States, and also has more craft breweries per capita than any other state. The metro area of Portland, home to over 2 million people, has over 84 craft breweries within its borders.

The craft brewing industry has grown rapidly in the United States …

Supply Chain Integration Configurations: Process Structure And Product Newness, Christos Tsinopoulos, Carlos Mena

Business Faculty Publications and Presentations

Purpose – The purpose of this paper is to explore the configurations of supply chain integration.

Design/methodology/approach – The authors use qualitative data from manufacturers shortlisted for the UK’s Manufacturing Excellence awards over three years. Detailed processes and policies of 68 manufacturers are analysed.

Findings – Process structure and product newness require different supply chain configurations, which change as products mature. Supply chain integration is dynamic, and the extent of collaboration between suppliers and customers will be different at different moments in time. The authors define and discuss four key supply chain configurations: customised; ramp-up; recurring; coordinated.

Research limitations/implications – …

Exploring Strategic Strengths And Weaknesses Of Retail Purchasing Groups, Erik Sandberg, Carlos Mena

Business Faculty Publications and Presentations

Retail purchasing groups consist of small, independent, specialised stores that join together and collaborate on purchasing and other areas. In comparison to large-scale corporate retail chains, often labelled mega-retailers, retail purchasing groups are based on collaborative external integration between a central unit and the independent, local dealers. The overall purpose of this research is to explore the specific characteristics that underscore a retail purchasing group. The paper has two research questions: (1) What are the strengths and weaknesses of a supply chain structure based on external integration? and (2) In what areas are the purchasing groups' ownership structure particularly advantageous …

Redefining Quality In Developing World Education, Kristi Jane Yuthas, Marc J. Epstein

Business Faculty Publications and Presentations

In the outskirts of Medellin, Colombia, impoverished rural schoolchildren have cause for hope. The Colombian Coffee Growers’ Association wants to hire them. Why? Because these children have developed the independent thinking, communication, and work skills that will make them an asset to the industry. They developed these skills in their multigrade primary schools, where children do most of their learning in competence-based groups, while the teacher functions as guide and coach.

In Kenya, a teenage boy is also celebrating. A primary school dropout who once survived outside the law, he now runs his own small business, lives on his own, …

Clean Water Grow: Go Or No Go?, Simon Ngawhika, Scott Marshall

Business Faculty Publications and Presentations

The $43 billion US wastewater treatment industry is a landscape in which the high costs of capital construction and the need for economies of scale feature prominently. The US Environmental Protection Agency estimates that between 2004 and 2024, over $200 billion will need to be spent upgrading and expanding America’s wastewater infrastructure.

One significant challenge in maintaining treatment infrastructure is the build-up of struvite. Struvite accumulates inside treatment facility pipe networks, reducing capacity and increasing operating and maintenance costs. But discharging the components of struvite – the nutrients nitrogen and phosphorous – into the environment also has negative consequences. Concentrated …

Sentiment-Induced Institutional Trading Behavior And Asset Pricing In Securitized Real Estate Markets, Prashant K. Das, Julia Freybote, Gianluca Marcato

Business Faculty Publications and Presentations

Institutional investors such as pension funds or insurance companies commonly invest in the unsecuritized and securitized real estate market. We investigate how institutional investor sentiment in the inefficient commercial real estate market affects institutional trading behavior in the REIT market and subsequently asset pricing. In particular, we test two alternative theories - flight to liquidity and style investing theory - to explain the sentiment induced trading behavior of institutional investors in the REIT market for the pre-crisis (2002-2006), crisis (2007-2009) and post-crisis (2010-2012) period. We find that the applicability of either theory depends on economic conditions. In the pre-crisis period …

What Role Does Government Procurement Play In Manufacturing In The Uk And Internationally And How Might This Change In The Future, Barbara Morton, Gregg Paget, Carlos Mena

Business Faculty Publications and Presentations

This report, commissioned by the Government Office for Science, has the general aim of reviewing the available evidence concerning the impact and role of public sector procurement on UK manufacturing. Specifically the report addresses the following questions:

1. What is the current framework for Government procurement in the UK?
2. How does Government procurement directly and indirectly impact on manufacturing activities?
3. How do UK procurement frameworks compare to other competitor nation procurement in terms of supporting manufacturing?
4. In what ways could co-ordinated procurement (procurement that meets multiple Government departmental goals) catalyse and support UK Manufacturing?

Previous research has shown that public procurement …

Beyond The Technology Revolution: Putting Practice Into Context, Jesse F. Dillard, Kristi Jane Yuthas

Business Faculty Publications and Presentations

As accounting information systems become more and more central to the technique and practice of accounting, it becomes crucial that our understanding expand beyond the technical aspects of development and application. Drawing on Habermas' social theory, arguments are presented that facilitate a significant expansion in the issues considered and participants involved. We illustrate how the theory can be used to formulate alternative views and to provide a basis for explicit recognition of the assumptions and ideologies that underlie systems applications.

Globalization And Environmental Sustainability: An Analysis Of The Impact Of Globalization Using The Natural Step Framework, Joyce S. Osland, K. Kathy Dhanda, Kristi Jane Yuthas

Business Faculty Publications and Presentations

Globalization is becoming an increasingly controversial topic as shown by recent protests around the world. To date, however, U.S. business scholars have seldom questioned the basic assumptions of globalization, opting instead to describe the phenomena and focus on best practices. The purpose of this literature review is to broaden the boundaries of the debate on globalization and increase our understanding of its impact beyond the economic sphere into the realm of environmental sustainability. The Natural Step framework is used to organize an analysis of the existing empirical research. It describes four basic system conditions required for sustainability: 1) substances from …

Ethics-In-Action: An Application Of Structuration Theory In Professional Service Firms, Jesse F. Dillard, Kristi Jane Yuthas

Business Faculty Publications and Presentations

A theoretical base for studying ethics in action is developed. In previous work, we propose a responsibility ethic, normative stakeholder theory, and discourse ethics as components of ethical decision making within organizational contexts. Here, we argue that structuration theory provides theoretical depth and conceptual integration to the ideas presented in our earlier work. The previous work is briefly discussed and structuration theory is reviewed. Ethically informed action is formulated within the context of structuration theory as a consideration and instantiation of structural features. Ethical action is predicated on the agent’s accountability within the context of an ongoing community. Accountability requires …

Director Ownership, Governance, And Performance, Sanjai Bhagat, Brian Bolton

Business Faculty Publications and Presentations

We study the impact of the Sarbanes-Oxley Act on the relationship between corporate governance and company performance. We consider 5 measures of corporate governance during the period 1998–2007. We find a significant negative relationship between board independence and operating performance during the pre-2002 period, but a positive and significant relationship during the post-2002 period. Our most important contribution is a proposal of a governance measure, namely, dollar ownership of the board members, that is simple, intuitive, less prone to measurement error, and not subject to the problem of weighting a multitude of governance provisions in constructing a governance index.

Replication School: Scaling Social Innovation Through Dissemination Training, Jacen Greene, Cindy Cooper, Carolyn Mcknight, Impact Entrepreneurs, School Of Business Administration, Institute For Sustainable Solutions

Business Faculty Publications and Presentations

This paper describes a training methodology to scale social innovation through dissemination undertaken in 2012 by Portland State University’s (PSU) Impact Entrepreneurs for the award-winning social enterprise Digital Divide Data (DDD). It begins with descriptions of some commonly used terms in the field — social innovation, social entrepreneurship, replication, and impact sourcing — and illustrates how each of these concepts was integrated into the development and delivery of a training program for replication of Digital Divide Data’s impact sourcing model. Program outcomes are reviewed, including findings that dissemination training is a viable, cost-effective method for replicating successful social innovations.

Madécasse: Competing With A 4x Fairtrade Business Model, Scott Marshall, Darrell Brown, Bex Sakarias, Min Cai

Business Faculty Publications and Presentations

Brett Beach and Tim McCollum, co-founders of Madécasse, spent two years as Peace Corps volunteers in Madagascar. During that time, they fell in love with the country and its people. Recognizing the need of the Malagasy for stable jobs and fair wages and the connection between poverty and environmental destruction, Brett and Tim discussed possibilities for a social enterprise in the country.

Madagascar presents a beautiful yet challenging place to operate a business. It has a wide range of flora and fauna, approximately 70% of which are found nowhere else on Earth and it produces coffee, vanilla, sugar, cotton, pepper, …

Supply Network Relationships: A Review Of Empirical Evidence, Andrew Humphries, Carlos Mena

Business Faculty Publications and Presentations

Supply networks are prevalent industry structures which, like the academic literature, are complex, confusing and short on practical guidance. We evaluate the current position of empirical research to expose the main constructs that can be used to study cooperative supply network relationships, to identify emergent themes, gaps and shortcomings, to share insights with managers and, to propose future research approaches. Five significant drivers of supply network relationship behaviors are identified: complexity, power, alignment of objectives, knowledge management and coordination. This paper provides a unique, topical 'map' of the supply networks field and proposes a theoretical model for integrating the many …

A Global System Growing Itself To Death -- And What We Can Do About It, H. Thomas Johnson

Business Faculty Publications and Presentations

The underlying purpose of today's global economy, most assume, is to transform natural resources into a continuously growing quantity of goods and services for human consumption. Even when people acknowledge the existence of myriad social and environmental problems such as wide-spread poverty, climate change, extinction of species, and the increasingly unequal distribution of income and wealth, they fail to see economic growth as a fundamental cause of these problems. In fact, many propose that we can "grow our way" out of serious social and financial challenges. Because they see growth as beneficial, they do not recognize that it makes "solution" …

Governance, Media And The Quality Of Environmental Disclosure, Kathleen Rupley, Darrell Brown, Scott Marshall

Business Faculty Publications and Presentations

Given the rising emphasis on environmental disclosures and the expressed importance of 'good' governance in determining the extent of information disclosure in general, we examine the relation between specific aspects of governance and media coverage and the quality of voluntary environmental disclosure (VED). Using a sample of 127 firms over a six-year period (2000 to 2005), we empirically test characteristics of governance and media in relation to VED. Our results suggest that VED quality is positively associated with environmental media coverage, negative environmental media and board attributes of independence, diversity, and expertise. Results from supplemental analysis suggest that institutional investors …

Redefining Education In The Developing World, Marc J. Epstein, Kristi Jane Yuthas

Business Faculty Publications and Presentations

Brief article in which the authors argue that governments and organizations investing in developing-world education must move away from the assumption that improvements in test scores provide evidence of success. They believe, instead, that in a time of scarcity, it is more important to seek out interventions that lead to the greatest social and economic impact for the poor.

Analyzing Sustainability Impacts, Kristi Jane Yuthas, Marc J. Epstein

Business Faculty Publications and Presentations

Financial managers need basic models that incorporate the most significant variables, are robust enough to accommodate a wide variety of decisions, and provide results that are simple to communicate. We attempt to help fill this gap by providing a simple and familiar cost-benefit approach that's enhanced and improved through the addition of sustainability outcomes. We developed the cost-benefit tool presented here specifically with the needs of financial managers in mind. It allows them to simultaneously consider the financial and social outcomes of potential decisions without the need for advanced knowledge of sustainability models or methods. The tool is built on …

Transformational Solutions Of Self Through Companion Animals, Jill R. Mosteller

Business Faculty Publications and Presentations

How consumers manage the dynamics between love and money can be intertwined in a myriad of ways. Based upon the growing presence of companion animals in U.S. households (now estimated at 62%) and related financial spend (over $50 billion in 2011) (APPA 2011), understanding consumers' identity dynamics relating to companion animals may be theoretically insightful. The things we love exert a strong influence on our sense of self (Ahuvia 2005). Companion animals may be classified as extensions of oneself in addition to being associated with significant life events or experiences (Belk 1988; Ahuvia 2005). By understanding the meanings companion animals …

Burgerville: Instilling A Sustainable Culture, Sully Taylor, James Berg, Colin Gallison, Will Sandman, Benjamin Werner

Business Faculty Publications and Presentations

From a single store to a regional chain, Burgerville has differentiated from other national chains by maintaining a strong relationship with its customers, supply partners, employees and the community. A case study from PSU's School of Business delves deeper into Burgerville's commitment to instilling a sustainability culture by assessing the impact of the company's mission to "Serve with Love." The analysis in this study covers Burgerville’s strategic changes in:

• Product development – BV's commitment in using locally and seasonally sourced ingredients throughout its menu
• Supply chain management – BV's approach to maintaining strong relationships with suppliers, and preferentially purchasing from …

Creating And Maintaining Environmentally Sustainable Organizations: Recruitment And Onboarding, Talya N. Bauer, Berrin Erdogan, Sully Taylor

Business Faculty Publications and Presentations

There is a growing realization that economic sustainability is intertwined with environmental sustainable development. The authors explore this topic, how recent changes in the global environment have led companies to realize that by solely focusing on maximization of shareholder financial returns, the long term economic viability of their firms is threatened.

Resource Maps For Fresh Meat Across Retail And Wholesale Supply Chains, Peter Whitehead, Martin Palmer, Carlos Mena, Adrian Williams, Christine Walsh

Business Faculty Publications and Presentations

Consumers spend more money on meat than any other food item. WRAP has already shown that households are wasting around 570,000 tonnes of fresh meat each year, of which 260,000 (46%) is avoidable with a value of about £1,300M. These wasted products also include embedded water and embedded carbon. This research has focused on the supply of meat from the farm gate onwards, including livestock slaughtering, meat preparation, processing and packaging, distribution and retail. It focuses on fresh meat from the four animal species which comprise some 96% by weight of all animals slaughtered for human consumption, namely chickens, cattle, …

Fruit And Vegetable Resource Maps: Mapping Fruit And Vegetable Waste Through The Wholesale Supply Chain, Leon A. Terry, Carlos Mena, Adrian Williams, Nigel Jenney, Peter Whitehead

Business Faculty Publications and Presentations

Research by WRAP has shown that households waste around three million tonnes of fruit and vegetables per year, raising concerns about the economic and environmental impacts of food waste. This study has been conducted to quantify the level of loss and waste of fruit and vegetables before they reach consumers, through the retail and wholesale supply chain. Furthermore, the study determined how, where and why the product was wasted.

Eleven fresh produce types were selected based on their consumption, post-harvest physiology and management. The 11 products chosen were strawberries, raspberries, tomatoes, lettuce, apples, onions, potatoes, brassicas, citrus, avocados and bananas; …