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Articles 1 - 17 of 17
Full-Text Articles in Business Administration, Management, and Operations
Crop Insurance Strategies For Mitigating Net Underwriting Losses, Kennedy K. Kitur
Crop Insurance Strategies For Mitigating Net Underwriting Losses, Kennedy K. Kitur
Walden Dissertations and Doctoral Studies
Crop insurance is an essential risk management tool for America's agricultural producers because a single crop failure or disastrous year can eliminate the results of multiple years of profitability. Crop insurance is designed to provide financial protection to farmers; however, insurance managers who lack managerial underwriting strategies disrupt companies to the point of financial distress. Self-insurance and self-protection theory were the conceptual frameworks for this single-case study to explore successful strategies that insurance managers used to mitigate net underwriting losses. Four insurance and senior strategic managers from an insurance company in the midwestern United States were recruited through a purposeful …
Strategies For Improving Profitability Through Effective Internal Controls, Melissa M. Washington
Strategies For Improving Profitability Through Effective Internal Controls, Melissa M. Washington
Walden Dissertations and Doctoral Studies
Between 2007 and 2009, the United States experienced a financial crisis. Many businesses experienced difficulties obtaining funds for projects and working capital due to the great recession. As a result, many business owners filed for bankruptcy. The purpose of this multiple case study was to explore strategies that some small business owners in the construction industry used when implementing internal control processes to improve profits. The study population entailed 6 individuals in the southeast region of the United States who successfully implemented internal control processes to improve profits. The data collected were from face-to-face interviews, analysis of company documents, and …
Corporate Governance Implementation In The Nigerian Banking Industry, David Nkata Bassey
Corporate Governance Implementation In The Nigerian Banking Industry, David Nkata Bassey
Walden Dissertations and Doctoral Studies
The increasing level of fraud, the collapse of banks, and the loss of confidence in the Nigerian banking industry have been attributed to poor corporate governance. The problem of this study was effective implementation of corporate governance in Nigeria where multiple regulations are in place. The purpose of this qualitative single case study was to understand how corporate governance is implemented in the Nigerian banking industry in the face of a multiplicity of regulations. The research question investigated how Nigerian bank managers implement corporate governance regulations in the face of a multiplicity of regulations. The conceptual framework was grounded in …
Strategies For Reducing Corporate Accountants' Turnover Through Implementing Workplace Flexibility, Elizabeth Nwoseh-Streeter
Strategies For Reducing Corporate Accountants' Turnover Through Implementing Workplace Flexibility, Elizabeth Nwoseh-Streeter
Walden Dissertations and Doctoral Studies
Flexibility in the workplace is no longer perceived as a benefit to employees but as a requirement for organizations to remain competitive. Financial compensation alone may be insufficient to encourage employee retention. The purpose of this qualitative, single case study was to explore the strategies that corporate accounting and finance leaders implement to promote workplace flexibility for increasing accountants' retention. The conceptual framework for this study was Karasek's demand control support framework. The research sample consisted of 6 corporate accounting and finance leaders who had a history of successfully implementing a workplace flexibility program. Data analysis consisted of compiling the …
Effective Hiring Process Background Check Strategies, Christina Diane Waddell
Effective Hiring Process Background Check Strategies, Christina Diane Waddell
Walden Dissertations and Doctoral Studies
Job applicants often falsify information in their application materials. Using the disparate impact theory as the conceptual framework, the purpose of this multiple case study was to identify strategies Human Resource professionals use to complete effective background checks while maintaining compliance with federal regulations. I collected data by interviewing executives of 3 organizations located in the Southwest region of the United States, who had successful strategies for performing background checks to identify falsified information in the application process. I assured the validity and reliability of the data by reviewing organizational documents and member checking of the interpretation of the data. …
Accountants And Accounting Educators' Perceptions Of Accounting Certifications/Accreditations And Communication Divides, Brigitte A. Bennerson
Accountants And Accounting Educators' Perceptions Of Accounting Certifications/Accreditations And Communication Divides, Brigitte A. Bennerson
Walden Dissertations and Doctoral Studies
Global changes to business exchanges of goods, services, capital, technology, and knowledge requires accountants to have more diverse skill sets than in the past. Practitioners' documented concerns about accounting graduates' inability to function globally. The purpose of this exploratory qualitative study was twofold: (a) to explore accounting practitioners' and educators' perceptions of the Certified Public Accountant and other accounting certifications and accreditations, and (b) to explore possible communication divides between accounting academia and professionals that may be creating a gap between what employers expect and what they receive from graduates. Phone interviews were conducted with 5 practicing accounting educators and …
Collaborative Strategies Used To Reduce Billing Administrative Cost, Stella Fayomi-Olaleye
Collaborative Strategies Used To Reduce Billing Administrative Cost, Stella Fayomi-Olaleye
Walden Dissertations and Doctoral Studies
Billing inefficiencies represent 80% of wasteful healthcare administrative costs that are projected to reach $45 billion by 2018. Potentially, a reduced billing administrative cost is estimated to yield an annual savings of $60 billion that could fund other societal needs such as jobs, wage increases, and education. Through the conceptual framework of iceberg change management model, this single case study explored collaborative strategies 3 healthcare billing managers in Dallas, Texas successfully used to reduce billing administrative costs. Data were collected through semistructured interviews and the review of company documents. Using Yin's procedure of examining, comparing, categorizing, and coding data, the …
How Improved Training Strategies Can Benefit Taxpayers Using Vita Programs, Jaclyn Marie Barkow
How Improved Training Strategies Can Benefit Taxpayers Using Vita Programs, Jaclyn Marie Barkow
Walden Dissertations and Doctoral Studies
Many volunteer income tax assistance (VITA) sites experience inaccuracy in the taxes prepared according to audits conducted by the treasury inspector general for tax administration (TIGTA). Effective training strategies may influence the accuracy rates of tax returns prepared at VITA sites. Following the conceptual framework of the human capital theory, this multiple case study described the training strategies used by 4 VITA site coordinators in northwest Indiana. An Internal Revenue Service (IRS) representative overseeing the VITA sites identified the 4 site coordinators as achieving an exceptional accuracy rating. Data were collected from semistructured interviews, the annual VITA site coordinator's manual …
Budget Planning, Budget Control, Business Age, And Financial Performance In Small Businesses, Tracy A. Foster
Budget Planning, Budget Control, Business Age, And Financial Performance In Small Businesses, Tracy A. Foster
Walden Dissertations and Doctoral Studies
Over 390,000 businesses failed in the United States in 2014. The primary cause for most business failures is poor planning, and budgets are a primary means of planning. The purpose of this correlational study was to examine to what extent, if any, budget planning, budget control, and the age of the business significantly predict financial performance in small businesses. The target population consisted of small business leaders in the Midwest. Churchill and Lewis's theory on the relative importance of selected management factors of small businesses through 5 stages of development formed the theoretical framework for this study. Data were collected …
The Relationship Between Corporate Governance And Organizational Performance In Nigerian Companies, Toyin Ishola Lasisi
The Relationship Between Corporate Governance And Organizational Performance In Nigerian Companies, Toyin Ishola Lasisi
Walden Dissertations and Doctoral Studies
The growing lack of confidence in public companies arises from the recent accounting scandals and corporate collapses, which have been attributed to the consequences of separation of ownership and control in modern firms. Agency theory predicts a conflict of interest between managers and shareholders that leads to agency costs and weak performance. This study used agency, stakeholders', and stewardship theories as the theoretical framework and multiple regression analysis to examine the relationship between corporate governance mechanisms and organizational performance in nonfinancial firms listed on the Nigerian Stock Exchange. The results of the study could help clarify understanding of corporate governance …
Jet Fuel Hedging And Modern Financial Theory In The U.S. Airline Industry, Brandon Lee Schweitzer
Jet Fuel Hedging And Modern Financial Theory In The U.S. Airline Industry, Brandon Lee Schweitzer
Walden Dissertations and Doctoral Studies
To counter the problem of the volatility of jet fuel prices within the United States, many financial managers of U.S. airlines use hedging as a financial tool to mitigate the risk of exposure to market price volatility. However, their efforts often lead to financial distress for their airlines. The purpose of this qualitative grounded theory study was to explore U.S. airline managers' use of financial hedging to reduce the risk of exposure from the volatility of jet fuel prices. The conceptual framework was Simkowitz's theory of modern finance, which concerns debt policy, dividend policy, and investment policy as they relate …
Leadership Competency, Service Time, And Gender Orientation: A Comparative Study Of Cpa Leaders, Delores Cauthorne King
Leadership Competency, Service Time, And Gender Orientation: A Comparative Study Of Cpa Leaders, Delores Cauthorne King
Walden Dissertations and Doctoral Studies
Working in environments that could be described as task-oriented, certified public accountants (CPAs) are generally considered to be leaders. In 2015, within the United States, fewer than 30% of CPAs were women. Based on the theoretical framework of Eagly and Karau's role congruity theory and Bandura's social learning theory, this survey study sought to understand the relationship between self-rated leadership competency, service time, and gender orientation of female CPAs in leadership positions for 5 years or more, compared to men working in similar positions. A sample of 92 CPAs (46 women, 46 men) completed 2 online surveys, the LPI-Self Leadership …
Effects Of Management Control Systems And Strategy On Performance Of Minority-Owned Businesses, Raymond Onyema Obinozie
Effects Of Management Control Systems And Strategy On Performance Of Minority-Owned Businesses, Raymond Onyema Obinozie
Walden Dissertations and Doctoral Studies
This study addressed the perceived relationships among management control systems, business strategy, and organizational performance in U.S. minority-owned manufacturing businesses. Hofer's contingency theory provided a framework for the study, which included a quantitative, survey-based correlational design. Research questions focused on the relationship between financial- and nonfinancial-based management control systems as well as low-cost leadership and differentiation strategies, and how these practices impacted organizational performance. A random sample of 1,000 participants was selected from a population of 2,583 minority-owned manufacturing businesses in the United States. Results of the principal component analysis, Pearson's zero order correlation coefficient, and multiple regression analysis indicated …
General Strain Theory As A Predictor Of Occupational Fraud, Timothy Bergsma
General Strain Theory As A Predictor Of Occupational Fraud, Timothy Bergsma
Walden Dissertations and Doctoral Studies
The world economy loses an estimated $3.5 trillion annually due to fraud. A weakened economy leads to additional hardships for individuals, families, and organizations. General strain theory (GST) posits that certain strains lead to negative emotional responses, and the result is delinquent behavior. The purpose of this research was to analyze the relationship between strain and occupational fraud through the theoretical framework of GST. The research questions addressed (a) occupational frauds as measured by strain levels of perpetrators, (b) the relationship between strain scores and the different occupational fraud types, and (c) the significance of the relationship between fraud motivation …
Relationship Between Organizational Commitment And Turnover Intentions Among Healthcare Internal Auditors, Mouhamadou Thile Sow
Relationship Between Organizational Commitment And Turnover Intentions Among Healthcare Internal Auditors, Mouhamadou Thile Sow
Walden Dissertations and Doctoral Studies
Insufficient auditing staff has become a challenge facing internal auditing in the healthcare industry. Auditors' turnover rates range from 13.4% to 46.6% in the United States based on the type of organization. The purpose of this correlational study was to examine the relationship between affective commitment, continuance commitment, normative commitment, and turnover intention among auditors. Self-determination theory of motivation was the theoretical framework for examining the employee turnover problem. A random sample of 92 internal auditors was administered the TCM Employee Commitment Survey and Turnover Intention Scales. The model as a whole was able to significantly predict turnover intentions, F(3, …
The Adoption Of International Accounting Standards For Small- And Medium-Sized Entities, Doris K. Feltham
The Adoption Of International Accounting Standards For Small- And Medium-Sized Entities, Doris K. Feltham
Walden Dissertations and Doctoral Studies
U.S. private entities considering adoption of International Standards for Small- and Medium-sized Entities (IFRS for SMEs) need to understand how the new standards will modify financial reporting. However, there has been no determination of the significance of the financial statement impact of changing from United States Generally Accepted Accounting Principles (U.S. GAAP) to IFRS for SMEs. Without this knowledge, private entities in the United States will not be able to make an informed decision as to the benefits or consequences of adopting IFRS for SMEs. Based on stakeholder theory, this study sought to determine how adoption of IFRS for SMEs …
The Joint Impact Of Brand Value And Advertising On Corporate Financial Performance And On Stock Return: A Case Study Of The Computer Industry, Alladin O. Ukiwe
The Joint Impact Of Brand Value And Advertising On Corporate Financial Performance And On Stock Return: A Case Study Of The Computer Industry, Alladin O. Ukiwe
Walden Dissertations and Doctoral Studies
Firm's advertising and marketing expenditures do not always translate to measurable financial returns. Understanding brand value appropriation and financial consequences of advertising is important for more focused investments in branding and marketing. This quantitative study sought to understand the joint effects of advertising expenditure and brand value (BV) on firms return on assets (ROA) and on stock return (SR) in the computer industry. The theoretical framework of the study was the resource-based view theory that proposes that the intangible assets of a corporation have a direct relationship to its ability to sustain its competitive advantage. The key research question involved …