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Articles 1 - 7 of 7
Full-Text Articles in Business
Improving The Moral Judgment Of Accounting Students: An Experiment, David Christensen, David Rees, Jeff Barnes
Improving The Moral Judgment Of Accounting Students: An Experiment, David Christensen, David Rees, Jeff Barnes
Mountain Plains Journal of Business and Technology
Recent highly publicized scandals involving accounting ethical failures have renewed recommendations to include ethics education in the accounting curriculum. Hundreds of studies confirm that the moral judgment of students improves during the college years, but the cause is unclear. Using a pretest-posttest design and the Defining Issues Test, we measured the effect of ethical dilemmas on the moral judgment of 81 accounting students over a semester. Results showed that the moral judgment of accounting students improved significantly.
Mark's Dilemma Bringing A New Product To Market, A Case Study, Larry E. Watkins, Roxanne Stell
Mark's Dilemma Bringing A New Product To Market, A Case Study, Larry E. Watkins, Roxanne Stell
Mountain Plains Journal of Business and Technology
Mark Thatcher sat by the side of the fast-flowing Colorado River deep in the Grand Canyon immersed in thought. It was appropriate that this was the location he had chosen to make one of the most important decisions of his business life. After all, it was the five years he spent as a guide/boatman on this very river that had given him the idea for his sport sandal. He had experienced first-hand the difficulties of wearing shower sandals (“flip-flops”) in an environment characterized by mud and swift water. And “sneakers” didn’t work much better. Although they usually stayed on the …
Sources Of Stress For Department Chairs In Colleges Of Business, Charles D. Pringle
Sources Of Stress For Department Chairs In Colleges Of Business, Charles D. Pringle
Mountain Plains Journal of Business and Technology
This survey of department chairs at AACSB-member business schools identifies five major sources of stress in the chair’s job. The most potent of these is the need to balance the conflicting demands of teaching, research, and administrative duties while finding the time to perform them effectively. The others are making major faculty decisions, interacting with faculty, networking, and performing routine job duties. Variables that are associated with increasing or decreasing levels of stress in these five areas are identified and discussed.
Econometric Evidence Regarding Education And Border Income Performance, Christa Almada, Lorenzo B. González, Patricia S. Eason, Thomas M. Fullerton Jr
Econometric Evidence Regarding Education And Border Income Performance, Christa Almada, Lorenzo B. González, Patricia S. Eason, Thomas M. Fullerton Jr
Mountain Plains Journal of Business and Technology
This study examines the relationship between education and income in Texas counties that are located along the border with Mexico. Estimation results confirm earlier research for this region. Parameter heterogeneity underscores the increased importance of education in the service-oriented labor that has emerged in recent years in the United States. Simulation results quantify the income gains that could potentially be observed if drop out rates were lowered in the border counties included in the sample.
On Cooperative And Competitive Learning In The Management Classroom, Jonathan R. Anderson
On Cooperative And Competitive Learning In The Management Classroom, Jonathan R. Anderson
Mountain Plains Journal of Business and Technology
Many instructors have hailed the benefits of experiential learning in the management classroom. In this article I review these benefits and present a framework that explores how competitive and cooperative learning structures can serve as integrative and motivational tools. When used appropriately, these tools can increase a student’s engagement in the learning process. Additionally, I outline how a balanced instructional approach can be created and implemented in the management classroom.
Polygamy: Illegal Relationship, Legal Tax Shelter, Robin Boneck, Timothy Lewis
Polygamy: Illegal Relationship, Legal Tax Shelter, Robin Boneck, Timothy Lewis
Mountain Plains Journal of Business and Technology
The polygamist community in southern Utah has been the subject of investigations for welfare fraud, bank fraud, bigamy and crimes against children. Yet, there have been no publicized investigations regarding income tax avoidance. A common perception in southern Utah is that polygamists do not pay federal income taxes. This perception is supported by published income tax statistics. This article explores possible reasons the polygamist community, in general, is able to avoid taxation. The results of the research indicate that polygamists who are able to avoid taxes do so as a result of aggressive tax planning as applied to their unique …
A Lemons “Mirage”: Erroneous Perceptions Of Asymmetric Information In The Market For Arizona Ranchettes, Matthew G. Nagler, Daniel E. Osgood
A Lemons “Mirage”: Erroneous Perceptions Of Asymmetric Information In The Market For Arizona Ranchettes, Matthew G. Nagler, Daniel E. Osgood
Mountain Plains Journal of Business and Technology
Owners of modest-sized,recreation-oriented ranch properties, known as “ranchettes,” appear to judge a key characteristic of the quality of their properties, the extent of vegetative “greenness,” based on their own observation,despite the greater reliability of publicly available climate data. The discrepancy between personal observation and public data is perceived erroneously by owners as reflecting an information asymmetry that favors the former. The consequence of this misperception is adverse selection: transplant owners, who are not familiar with long-term local weather patterns from direct observation, delay the sale of properties that are greener during their term of ownership. Econometric evidence is presented from …