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Full-Text Articles in Business

The Importance Of Culture Change And Change Management In Successful Implementation Of Sap Enterprise Resource Planning Systems, William S. Thomas, Danielle Babb, John E. Spillan Oct 2012

The Importance Of Culture Change And Change Management In Successful Implementation Of Sap Enterprise Resource Planning Systems, William S. Thomas, Danielle Babb, John E. Spillan

Mountain Plains Journal of Business and Technology

"Enterprise Resource Planning (ERP) has enabled organizations to connect vendors, the organization, and customers in an almost seamless manner with real-time accurate communication and information. In an increasingly competitive environment, businesses are looking for ways to become more competitive within their marketplace. Many are turning to ERP solutions to facilitate multiple competitive priorities to stand above competing businesses or to create a new competitive advantage. Critical success factors and change management are the primary vehicles for the achievement of success in the adoption of these systems. This research studies how change management becomes a significant link to successful ERP implementation. …


Analysis Of Bank Performance In California And The Rest Of The Twelfth Federal Reserve District, Stoyu I. Ivanov Oct 2012

Analysis Of Bank Performance In California And The Rest Of The Twelfth Federal Reserve District, Stoyu I. Ivanov

Mountain Plains Journal of Business and Technology

"In this study I examine the performance and sensitivity of performance to macro factors of banks headquartered in California and banks headquartered in the rest of the states in the Twelfth Federal Reserve District. I find that prior to the financial crisis which started in the fourth quarter of 2007 the non-California banks outperformed California banks; however, towards the end of the financial crisis California banks outperformed non-California banks. I also find higher macro factor sensitivities of nonCalifornia banks indicating more macro risk carried by these institutions. The higher risk explains the superior performance in expansions and underperformance in recessions …


Small Things And First Things – A Pedagogical Tool For Accounting Students, David S. Christensen, Greg Powell, David Rees Oct 2012

Small Things And First Things – A Pedagogical Tool For Accounting Students, David S. Christensen, Greg Powell, David Rees

Mountain Plains Journal of Business and Technology

Experiences early in life or career can shape character and set patterns of behavior. Just as making poor choices in “small things and first things” can adversely affect one’s character and lead to more egregious behavior, making correct choices can positively build the character of a person (Cheffers and Pakaluk 2007). This pedagogical tool provides two examples, one negative and one positive, to help students remember their own character-building experiences. WorldCom accountant Betty Vinson initially resisted an order to make a relatively minor inappropriate journal entry, but caved to management pressure. This set her on a slippery path of accounting …


Interest Rate Elasticity Of Capitalization Rates, Dan W. Hess, Drew Macha Oct 2012

Interest Rate Elasticity Of Capitalization Rates, Dan W. Hess, Drew Macha

Mountain Plains Journal of Business and Technology

"The investment real estate market in the United States experienced tremendous growth and robust returns in the first half of this decade followed by a severe decline in the second half as evidenced by declining property values and sub-par returns. There were many causes for the decline in the real estate investment market. This paper explores one and asks the question: How susceptible are real estate returns to changes in interest rates in the broader economy? Or, put another way, what is the interest rate elasticity of capitalization rates? Utilizing methods from the valuation of fixed-income securities, this paper demonstrates …