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Full-Text Articles in Business

Where All The Children Are Above Average: A Meta Analysis Of The Performance Appraisal Purpose Affect, J. Jawahar, Chuck R. Williams Jan 1998

Where All The Children Are Above Average: A Meta Analysis Of The Performance Appraisal Purpose Affect, J. Jawahar, Chuck R. Williams

Scholarship and Professional Work - Business

More than 40 years ago, Taylor and Wherry (1951) hypothesized that performance appraisal ratings obtained for administrative purposes, such as pay raises or promotions, would be more lenient than ratings obtained for research, feedback, or employee development purposes. However, research on appraisal purpose has yielded inconsistent results, with roughly half of such studies supporting this hypothesis and the other half refuting it. To account for those differences, a meta-analysis of performance appraisal purpose research was conducted with 22 studies and a total sample size of 57,775. Our results support Taylor and Wherry's hypothesis as performance evaluations obtained for administrative purposes …


Correcting Turnover Correlations: A Critique, Chuck R. Williams, L. H. Peters Jan 1998

Correcting Turnover Correlations: A Critique, Chuck R. Williams, L. H. Peters

Scholarship and Professional Work - Business

In this article, the authors argue that turnover correlations do not need to be corrected. First, they maintain that correction formulas cannot correct for poor construct validity. Second, they discuss the original purposes of turnover correction formulas. Third, the authors describe the logical fallacies of correcting turnover correlations. Finally, they show why turnover correlations are not, as is widely believed, statistically limited to a maximum of .80.


Effects Of Library Instruction On University Students’ Satisfaction With The Library: A Longitudinal Study, Anthony Stamatoplos, Robert Mackoy Jan 1998

Effects Of Library Instruction On University Students’ Satisfaction With The Library: A Longitudinal Study, Anthony Stamatoplos, Robert Mackoy

Scholarship and Professional Work - Business

Consideration of satisfaction should be an important part of the evaluation of library services. Satisfaction depends, to some extent, on patron expectations of services. This study evaluated changes in student expectations following library instruction and how they were related to overall, long-term satisfaction with the library. Satisfaction appeared to be related to student perceptions of information accessibility, staff competence and helpfulness, computer usefulness and ease of use, and skill level for using libraries. The study suggests that libraries may be well served by measuring patron satisfaction and learning what variables drive satisfaction at particular libraries.


Confounds In The Measurement Of Predictive Expectations, Richard A. Spreng, Robert Mackoy, Cornelia Dröge Jan 1998

Confounds In The Measurement Of Predictive Expectations, Richard A. Spreng, Robert Mackoy, Cornelia Dröge

Scholarship and Professional Work - Business

Given the importance of predictive expectations in consumer satisfaction models, confounds in the measurement of expectations could result in misspecified models. Results of two empirical studies indicate that consumers interpret the word "expect" in numerous ways. A large minority of consumers interpret "expect" to mean "desire." The magnitude of the resulting confounding effect is illustrated by comparing results using a measure of expectations alone with results obtained when using a measure of expectations together with a measure of desires in a side-by-side format.


Business Process Change And The Role Of The Management Accountant, Sakthi Mahenthiran, Russ Kershaw Jan 1998

Business Process Change And The Role Of The Management Accountant, Sakthi Mahenthiran, Russ Kershaw

Scholarship and Professional Work - Business

The role if the management accountant (MA) is undergoing a transition from that if a "number-crunching" preparer of financial statements and cost reports to that if a business partner. The MA is increasingly expected to analyze and explain the business implications if financial information and is becoming more involved in strategic planning, performance evaluation, and business process reengineering. Changes in the business environment have caused many companies to modify their strategic objectives and redesign their existing business processes. Firms can initiate and manage business process change (BPC) using different approaches. This article identifies the particular management accounting activities and skills …


Implementing Activity-Based Costing And Its Implications For A Service Firm In The Tme Share Exchange Industry, Sakthi Mahenthiran, Bruce D. Marshall Jan 1998

Implementing Activity-Based Costing And Its Implications For A Service Firm In The Tme Share Exchange Industry, Sakthi Mahenthiran, Bruce D. Marshall

Scholarship and Professional Work - Business

This study reports on how an activity-based cost accounting (ABC) system was implemented in a service firm in the timeshare exchange industry. In addition, the study highlights the similarities of implementing ABC in a service firm and a manufacturing firm. An important contribution of this field study is to illustrate the separation of labor activities into those that are productive versus those that are not. Further, the study shows the importance of separately allocating the non-productive activities, which are traceable to the primary service lines from those that are not traceable to them. This is analogous to separating the product …


Assessing Higher-Level Thinking Skills, Federation Schools Of Accountancy Accounting Pedagogical Resource Series, C. Johnson, C. Baril, Sakthi Mahenthiran, M. Sarhan, G. Weinstein Jan 1998

Assessing Higher-Level Thinking Skills, Federation Schools Of Accountancy Accounting Pedagogical Resource Series, C. Johnson, C. Baril, Sakthi Mahenthiran, M. Sarhan, G. Weinstein

Scholarship and Professional Work - Business

This resource catalog is one of a series prepared for the Pedagogical Resources Committee of the Federation of Schools of Accountancy. The aim of the resource catalog series is to provide background information for instructors interested in enhancing classroom pedagogy. Each resource catalog focuses on a single pedagogical issue or approach. The catalogs are authored by educators who are familiar with the issue or approach in both their classroom efforts and research writings.


The Experf Scale: A Cross-National Generalized Export Performance Measure, Shaoming Zou, Charles R. Taylor, Gregory E. Osland Jan 1998

The Experf Scale: A Cross-National Generalized Export Performance Measure, Shaoming Zou, Charles R. Taylor, Gregory E. Osland

Scholarship and Professional Work - Business

A large number of studies have attempted to identify factors that are correlated with exporting success. However, much controversy exists about the key determinants of export performance and their relative importance. A major reason for this lack of consensus is the absence of a unified measure for capturing export performance. In this study, an attempt is made to develop a generalized export performance measure, the EXPERF scale, that can be applied to multiple countries. Results from a survey of top executives of U.S. and Japanese exporters support a three-dimensional scale for measuring export performance. The three dimensions of the export …