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Full-Text Articles in Accounting

An Empirical Analysis Of Performance Impacts Resulting From Conversion To Franchise Operations, James Hesford, Mina Pizzini, Gordon S. Potter Sep 2016

An Empirical Analysis Of Performance Impacts Resulting From Conversion To Franchise Operations, James Hesford, Mina Pizzini, Gordon S. Potter

Gordon Potter

Franchising is an important form of organizational control. Possible benefits of franchising include its ability to reduce agency costs that increase with costly monitoring, and provide incentives for the use of local information by onsite managers. However, these benefits may come at a cost, as franchisees may reduce quality by choosing to free ride. While many studies have investigated the reasons for franchising, few studies have documented the impacts of franchising on unit level operating performance. Using time-series data from a number of lodging properties that were converted to franchisee control from company control, this study documents the performance impacts …


The Impact Of Group Selection On Student Performance And Satisfaction, Sakthi Mahenthiran, Pamela Rouse Jan 2016

The Impact Of Group Selection On Student Performance And Satisfaction, Sakthi Mahenthiran, Pamela Rouse

Pamela J. Rouse

Investigates whether the performance and attitudes of students could be improved by giving them some control over the group selection process. Groups were formed either by randomly combining paired friends or by randomly assigning all students. Students completed a group exercise and a group case. The dependent variables were the project grades and student satisfaction. Student satisfaction was measured using a questionnaire. The results show that attitudes of students were more positive when they were allowed to choose a single friend in the group. The project grades were significantly higher when students were paired, and this result was true regardless …


Contract Theory Of Organizations, Accounting And Control, Shyam Sunder Mar 2013

Contract Theory Of Organizations, Accounting And Control, Shyam Sunder

Shyam Sunder

No abstract provided.


Information Systems Procurement Process Risk And Control: Insights From A Public Sector Organization, Shan Chi Gary Pan, Manjari Mehta, Poh Sun Seow Aug 2012

Information Systems Procurement Process Risk And Control: Insights From A Public Sector Organization, Shan Chi Gary Pan, Manjari Mehta, Poh Sun Seow

Gary PAN

This case highlights the specific risks and issues that may be encountered in the information systems (IS) procurement process in a country where bribery and corruption are more common. PSO is a large Indian public sector organization involved in energy-related business. Being financially deprived, PSO relied on government funding to build its infrastructures. Besides the funding support, PSO also inherited the bureaucratic structure and the corruption practices. Lately, PSO was involved in several IS infrastructure and applications upgrading projects and wanted to review its IS procurement process. Does PSO understand the process risks in public IS procurement? Does PSO have …


Contract Theory Of Organizations, Accounting And Control, Shyam Sunder Jun 2011

Contract Theory Of Organizations, Accounting And Control, Shyam Sunder

Shyam Sunder

No abstract provided.


Theory Of Accounting And Control, Shyam Sunder May 2009

Theory Of Accounting And Control, Shyam Sunder

Shyam Sunder

No abstract provided.