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The Coastal Business Journal

2022

Articles 1 - 13 of 13

Full-Text Articles in Higher Education

The Role Of Forensic Accounting In U.S. Counterterrorism Efforts, Amie L. Haun, Madison Gaither, Joanie Sompayrac Feb 2022

The Role Of Forensic Accounting In U.S. Counterterrorism Efforts, Amie L. Haun, Madison Gaither, Joanie Sompayrac

The Coastal Business Journal

The September 11th attacks on the World Trade Center directed international attention to the financial component of terrorist operations. The demand for forensic accounts has continued to increase because of a growing intolerance for fraud and terrorist activity. Forensic accountants have and will continue to have a vital role in United States' counterterrorism efforts in the post-9/11 era by detecting acts of fraud and money laundering. Comprehensive review of relevant literature including books, peer-reviewed articles, government databases, court records and news media confirms that forensic accountants are equipped with special skills and analytical tools that make them valuable members of …


An Active Learning Exercise To Help Students Discover How To Model A Third Decision, Julie Ann Stuart Williams, Randall Reid, Kristine Gallamore Feb 2022

An Active Learning Exercise To Help Students Discover How To Model A Third Decision, Julie Ann Stuart Williams, Randall Reid, Kristine Gallamore

The Coastal Business Journal

In this paper, we describe an active learning exercise for a fictitious business producing sea turtle bamboo beach towels. The students are asked to assume the role of a junior analyst at a company as they are led through a series of business memos, directed questions, nutshell summaries, and class discussions. In this role, students have the opportunity to discover how to review business communications to identify a new third decision, what additional data will be needed, and what changes will be required to reformulate the existing product mix model for sea turtle bamboo beach towels.


Assessment Of Essays In A Management Science Course, Julie Ann Stuart Williams, Claudia J. Stanny, Randall Reid, Christopher Hill, Maxwell Rankin, Katie Martin Rosa Feb 2022

Assessment Of Essays In A Management Science Course, Julie Ann Stuart Williams, Claudia J. Stanny, Randall Reid, Christopher Hill, Maxwell Rankin, Katie Martin Rosa

The Coastal Business Journal

The ability to communicate a problem statement and an appropriate quantitative business method are important professional skills. This paper presents an analysis of student skill in writing a final exam essay that describes how a specific organization can improve decision making using mathematical programming, the business modeling approach that was the focus of the course. Although performance on assessments of professional writing and the description of a mathematical programming model averaged less than 80% across all essays written, improved writing when students received formative feedback in 2013 suggests that teaching students to identify and articulate the development and use of …


Exposure To Online Classes As Determinant Of Student Perceptions, James A. Pope, Susan Rahmatian Feb 2022

Exposure To Online Classes As Determinant Of Student Perceptions, James A. Pope, Susan Rahmatian

The Coastal Business Journal

There is little research comparing the perceptions of university students who have been, and have never been, exposed to online classes. We show that about half the students surveyed, who have never taken online classes, have done so intentionally. We measure the perceptions of both groups of students along ten dimensions. The three dimensions along which the exposed students had a significantly favorable perception were a) the extent to which online classes utilize teaching materials personally created or structured by professors, b) the extent to which students feel frustrated by technology, and c) the benefit of interactions with fellow classmates.


Use Of Client-Based Projects In Business Education: A Comparison Of Undergraduate And Graduate Pedagogy, Carol J. Gaumer, Cathy Ashley-Cotleur, Carol Amone Feb 2022

Use Of Client-Based Projects In Business Education: A Comparison Of Undergraduate And Graduate Pedagogy, Carol J. Gaumer, Cathy Ashley-Cotleur, Carol Amone

The Coastal Business Journal

This paper reports the results of a comparative qualitative study of pedagogical approaches in applied learning in business education. The comparison consisted of dissecting the practice of embedding client-based projects in both undergraduate and graduate business education at a liberal arts university. Client-based projects allow students to go beyond the concepts discussed in the classroom and to engage in problem-solving activities related to discipline content areas. These client-based projects take a number of forms: they may be individualistic or group-based; they may be developed by the professor or involve working for real organizations; or they may be specific in nature …


Extent Of Hospital Director Involvement In Strategic Management: Does Tenure Make A Difference?, Nabil A. Ibrahim, Donald P. Howard, John P. Angelidis Feb 2022

Extent Of Hospital Director Involvement In Strategic Management: Does Tenure Make A Difference?, Nabil A. Ibrahim, Donald P. Howard, John P. Angelidis

The Coastal Business Journal

Of particular interest to researchers and practitioners is the impact of board members' composition and characteristics on corporate activities. With the exception of studies focusing on the gender of board members and the inside director-outside director dichotomy, much of the research tends to treat directors as a homogeneous group. This study seeks to determine whether a relationship exists between hospital directors' length of tenure and their degree of involvement in the strategic management process. The results of a survey of 240 directors from twenty-one hospitals are analyzed. A MANOVA, followed by a series of ANOVAs revealed significant differences between the …


Gender Differences In The Corporate Social Responsibility Orientation Of Credit Union Board Members, Nabil A. Ibrahim, Dalton E. Brannen Feb 2022

Gender Differences In The Corporate Social Responsibility Orientation Of Credit Union Board Members, Nabil A. Ibrahim, Dalton E. Brannen

The Coastal Business Journal

Credit unions serve an important purpose in the U.S. economy by providing financial services to low- and moderate-income individuals. Their assets have steadily grown from $217 billion to $655 billion between 1990 and 2004. In spite of these impressive growth rates, a number of writers have expressed great concern regarding credit union governance, particularly over the role and functions of the board's members. More recently, the financial crisis has raised important questions regarding the board's level of involvement and its ethical and social responsibilities in corporate decision making. One area which has remained relatively unexplored concerns the attitudes of credit …


The Quantitative Strategic Planning Matrix (Qspm) Applied To A Retail Computer Store, Meredith E. David, Forest R. David, Fred R. David Feb 2022

The Quantitative Strategic Planning Matrix (Qspm) Applied To A Retail Computer Store, Meredith E. David, Forest R. David, Fred R. David

The Coastal Business Journal

This article presents the Quantitative Strategic Planning Matrix (QSPM), an analytical tool used in formulating strategies. First introduced in a Long Range Planning (3), the QSPM has become widely used among strategic management professors and students for two decades. However, the QSPM has not been widely adopted by strategic planning consultants and organizations. This paper discusses how and why the QSPM should be used by businesses for strategic planning. An example QSPM for a retail computer store is provided and the benefits and limitations of this important strategic planning analytical tool are addressed. Specific guidelines are provided for preparing a …


Developing And Using Rubrics In Quantitative Business Courses, Emma Jane Riddle, Marilyn Smith Feb 2022

Developing And Using Rubrics In Quantitative Business Courses, Emma Jane Riddle, Marilyn Smith

The Coastal Business Journal

A rubric is a set of guidelines for assessing student performance. Rubrics have several important uses in the classroom, in program evaluation, and in accreditation review. A process for rubric development and examples of four types of rubrics are given. The best type of rubric for a quantitative task depends on the nature of the task and the reason for using a rubric. The major contribution of this article is a table that helps faculty select a rubric type for quantitative problems and three types of case problems.


Local Real Estate Market Efficiency In Response To Major Market Announcements: Corpus Christi, Texas, Marilyn K. Spencer, José Guardiola, Hassan Elsalloukh Feb 2022

Local Real Estate Market Efficiency In Response To Major Market Announcements: Corpus Christi, Texas, Marilyn K. Spencer, José Guardiola, Hassan Elsalloukh

The Coastal Business Journal

This study analyzes intra-jurisdictional differences in changes in property values through time as a result of various Tax Incremental Financing (TIF) project announcements that directly affect one highly localized, Gulf of Mexico barrier island portion of the city of Corpus Christi, Texas. It measures the changes in property values in the TIF district and in two other well-defined areas of the city with similar properties. Results of a general linear model analysis indicate that prices per square foot for the TIF district, after controlling for the covariates and categorical variables, are higher relative to the other two zones shortly following …


Economic Calculation And Managerial Decisions: A Misesian Examination Of The Successes And Failures Of Total Quality Management, William Anderson, Amit J. Shah, Thomas Hawk, Jaquelynne Mclellan Feb 2022

Economic Calculation And Managerial Decisions: A Misesian Examination Of The Successes And Failures Of Total Quality Management, William Anderson, Amit J. Shah, Thomas Hawk, Jaquelynne Mclellan

The Coastal Business Journal

While the Total Quality Management programs that were extremely popular a decade ago had many successes, there also were a large number of failures. This paper lays out some theoretical reasons for why these failures might have occurred. Our methodology is the application of the theories of the "Austrian" economists, including Ludwig von Mises, F.A. Hayek, and Murray N. Rothbard. We apply both the Austrian theory of the firm, as well as the economic calculation theories that Mises and Hayek developed, in order to explain why some TQM failures might have occurred.


Study Of South Carolina Parents' Opinion On Public School Start Dates By Region, Jerome Christia Feb 2022

Study Of South Carolina Parents' Opinion On Public School Start Dates By Region, Jerome Christia

The Coastal Business Journal

This study was developed to provide a detailed, descriptive, and analytical presentation of South Carolina parents' preferences for public school start dates and traditional school calendars vs. year-round school calendars. The paper presents the results of a direct-mail questionnaire, which garnered responses from 898 households in South Carolina. Overwhelmingly, 80% of the respondents prefer a later school start date. 72% prefer the traditional school calendar to the year-round school calendars. In addition, this study provides regional differences within the state regarding school schedule preferences. There are distinct differences in opinion between the coastal, midland, and upstate regions of South Carolina.


An Analysis Of The 2002 U.S. News And World Report's Ratings - America's Best Colleges: Undergraduate Business Specialties, George H. Messer Jr. Feb 2022

An Analysis Of The 2002 U.S. News And World Report's Ratings - America's Best Colleges: Undergraduate Business Specialties, George H. Messer Jr.

The Coastal Business Journal

This paper provides an analysis of the U.S. News and World Report 2002 ratings of America's best colleges in the area of undergraduate business specialties. The U.S. News ranking procedures are described and then a detailed comparison of actual programs and courses is accomplished for the top-ranked schools. This study looked at the specific area of undergraduate business specialties: supply chain management/logistics. Based on analysis of data collected, it is likely that there are misperceptions in the U.S. News survey in the category of undergraduate business specialties.