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Full-Text Articles in Business
The Effects Of Organizational And Individual Learning On Job Satisfaction And Organizational Commitment, David Lee Wright
The Effects Of Organizational And Individual Learning On Job Satisfaction And Organizational Commitment, David Lee Wright
Doctoral Dissertations
The objective of this dissertation was to assess how certain organizational-level and individual-level factors affect member job attitudes. Specifically, market orientation and organizational learning, contingent on the individual's orientation toward learning, were examined as potential predictors of job satisfaction and organizational commitment. Individual performance of employees affects organizational performance. Consequently, these organizational and individual factors are significant to management because of their potential influence on the attitudes of employees.
A national sample consisting of sales and marketing executives made up the sample frame. A self-report questionnaire was mailed to 2000 randomly selected potential respondents. The return of 213 usable questionnaires …
The Impact Of The Louisiana Lottery On Salaries In Education, Melissa Vicknair Melancon
The Impact Of The Louisiana Lottery On Salaries In Education, Melissa Vicknair Melancon
Doctoral Dissertations
The study was undertaken to decide whether lottery revenues impacted teachers' salaries in Louisiana. Economic recession brought on by the collapse of the oil and gas industry, disgruntled taxpayers, and the lure of easy money prompted Louisiana legislators to pass a bill adopting a state lottery. Initially, all funds were earmarked for education. Subsequently, lottery revenues were deposited into the general fund. Yet many thought the lottery would be a significant source of money for education and teachers' salaries.
Logged annual salaries were used in models for university teachers and for elementary and secondary school teachers. Variables were incorporated to …
Expectation-Performance Gap: Professional Liability Associated With Certain Auditor Behaviors, Sidney Paul Glandon
Expectation-Performance Gap: Professional Liability Associated With Certain Auditor Behaviors, Sidney Paul Glandon
Doctoral Dissertations
The purpose of this dissertation is threefold: (i) to establish hypotheses relating financial liability to certain auditor behaviors discussed in the independence literature, (ii) to empirically validate that the presence of these behaviors will increase auditor financial liability over the normal audit situation, and (iii) attempt to explain the differences in subjects' perceptions for each of the behavioral scenarios studied.
A survey instrument was developed and administered to three groups of subjects: an impaneled jury, bankers, and CPAs. The instrument contained a vignette describing an annual audit situation where the company filed for bankruptcy subsequent to the issuance of the …
An Empirical Examination Of Materiality By Factor Analysis And Cognitive Mapping Of User And Preparer Groups, Treba Lilley Marsh
An Empirical Examination Of Materiality By Factor Analysis And Cognitive Mapping Of User And Preparer Groups, Treba Lilley Marsh
Doctoral Dissertations
This research primarily has attempted to determine if user-decision perspective (banker) and preparer perspective (CPA) differed in their materiality decisions and materiality cognitive processes. As its second objective the research has sought to determine the factors used in materiality judgments.
The researcher collected the data for the study while attending graduate and undergraduate classes of the American Banking Association's National Commercial Lending School and a training session of a Big Six accounting firm. Factor analysis of the data determined the underlying dimensions of materiality decisions. The accountants identified three relevant sets of factors: ratios, sensitive areas, and unrecorded items; the …
The Incremental Information Content Of The Cash And Cash Equivalents Definition Of Funds, Hugh Samuel Riner Jr.
The Incremental Information Content Of The Cash And Cash Equivalents Definition Of Funds, Hugh Samuel Riner Jr.
Doctoral Dissertations
The purpose of this study was to attempt to determine the incremental information content of the cash and cash equivalents definition of funds. The cash and cash equivalents definition of funds is the mandated definition of funds for use in the preparation of a statement of cash flows. Prior to 1988, firms were able to use alternative definitions of funds; working capital was the most widely-used alternative definition.
In order to determine whether the cash and cash equivalents definition of funds has incremental information content, event analysis methodology was utilized to compare the market reaction to the release of financial …
A Study Of The Influence Of Broadscope Managerial Accounting Systems On The Propensity To Create Slack, Gary Linn
Doctoral Dissertations
The goal of this study was to empirically examine the propensity to create budgetary slack. The research was designed to test the hypothesized moderating effect of broadscope managerial accounting system use on variables that are associated with the propensity to create budgetary slack, and it is the first known attempt to do so. The study also extends the previous research that has been conducted on budgetary slack.
After an extensive literature review was conducted on the variables studied, questionnaires were sent to 2,000 managers in the United States. The response rate was lower than expected at 105, but high enough …