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Do Chief Financial Officers Need To Be Qualified Accountants? A Study Of Whether And When Accounting Qualification May Not Be Necessary For Cfos., Vincent Boon Seng LIM 2022 Singapore Management University

Do Chief Financial Officers Need To Be Qualified Accountants? A Study Of Whether And When Accounting Qualification May Not Be Necessary For Cfos., Vincent Boon Seng Lim

Dissertations and Theses Collection (Open Access)

Many empirical research studies suggest that Chief Financial Officers (CFOs) with accounting qualifications improve company performance in various ways such as through better financial reporting accuracy (Aier et al., 2005), internal control (Li et al., 2010), corporate governance (Sun et al., 2015) and tax efficiency (Chen et al., 2020). This suggests that CFOs should be qualified in accounting. However, this study found that this may not always be the case.

By looking at the top listed companies in Singapore, it was found that a significant percentage of CFOs are not accounting qualified, which indicates a significant gap. The study conducted …


Applications Of Blockchain In Business Processes: A Comprehensive Review, Wattana Viriyasitavat, Li Xu, Dusit Niyato, Zhuming Bi, Danupol Hoonsopon 2022 Old Dominion University

Applications Of Blockchain In Business Processes: A Comprehensive Review, Wattana Viriyasitavat, Li Xu, Dusit Niyato, Zhuming Bi, Danupol Hoonsopon

Information Technology & Decision Sciences Faculty Publications

Blockchain (BC), as an emerging technology, is revolutionizing Business Process Management (BPM) in multiple ways. The main adoption is to serve as a trusted infrastructure to guarantee the trust of collaborations among multiple partners in trustless environments. Especially, BC enables trust of information by using Distributed Ledger Technology (DLT). With the power of smart contracts, BC enforces the obligations of counterparties that transact in a business process (BP) by programming the contracts as transactions. This paper aims to study the state-of-the-art of BC technologies by (1) exploring its applications in BPM with the focus on how BC provides the trust …


How An Abusive Supervision Climate Impacts Business-To-Business (B2b) Sales Performance, And The Roles Of Leader–Members Interdependence And Team Psychological Safety, Matthew J. Daniel 2022 Abilene Christian University

How An Abusive Supervision Climate Impacts Business-To-Business (B2b) Sales Performance, And The Roles Of Leader–Members Interdependence And Team Psychological Safety, Matthew J. Daniel

Electronic Theses and Dissertations

Sales supervisors can tremendously influence the sales teams they manage, and their behaviors can influence a team’s engagement and sales performance. Because of the supervisor’s influential role, their behavior, positive or negative, can ripple throughout the organization. As a result, a supervisor who role models abusive behavior within their organization also promotes a climate of abuse and incivility that can contribute to a toxic workplace. Abusive supervision (AS) is a significant problem in many business-to-business (B2B) sales organizations that negatively impacts the financial welfare and subjective well-being of organizations and their employees. This quantitative correlational study aimed to examine how …


Optimizing Cybersecurity Budgets With Attacksimulation, Alexander Master, George Hamilton, J. Eric Dietz 2022 Purdue University

Optimizing Cybersecurity Budgets With Attacksimulation, Alexander Master, George Hamilton, J. Eric Dietz

Faculty Publications

Modern organizations need effective ways to assess cybersecurity risk. Successful cyber attacks can result in data breaches, which may inflict significant loss of money, time, and public trust. Small businesses and non-profit organizations have limited resources to invest in cybersecurity controls and often do not have the in-house expertise to assess their risk. Cyber threat actors also vary in sophistication, motivation, and effectiveness. This paper builds on the previous work of Lerums et al., who presented an AnyLogic model for simulating aspects of a cyber attack and the efficacy of controls in a generic enterprise network. This paper argues that …


Impact Of Employer Value Proposition And Social Media Use On The Intention To Apply For A Job In The It Industry Of Vietnam, Quoc Trung Pham, Duy Anh Vo 2022 Ho Chi Minh City University of Technology (VNU-HCM)

Impact Of Employer Value Proposition And Social Media Use On The Intention To Apply For A Job In The It Industry Of Vietnam, Quoc Trung Pham, Duy Anh Vo

The South East Asian Journal of Management

Research Aims: Human resources are critical for success in the digital economy. However, IT human resources are predicted to be scarce and attracting IT talent is difficult for many enterprises. Currently, employer branding and social media advertising are possible solutions to these problems. This research aims to evaluate the influence of EVP and social media use on the intention to apply for an IT job.

Design/Methodology/Approach: The quantitative research method is used to verify the research model. The sample includes 240 valid respondents from HCMC, Vietnam. The research model includes six independent variables (5 values of EVP and social media …


Sharing Economy Of Online Food Delivery: Revealing The Underlying Attributes Of The Customer Experience Through Semantic Network Analysis, Hepinda Fajari Nuharini, Mustika Sufiati Purwanegara 2022 Institut Teknologi Bandung

Sharing Economy Of Online Food Delivery: Revealing The Underlying Attributes Of The Customer Experience Through Semantic Network Analysis, Hepinda Fajari Nuharini, Mustika Sufiati Purwanegara

The South East Asian Journal of Management

Research Aims: This study aimed to reveal the underlying attributes of the customer experience in the sharing economy of online food delivery (OFD).

Design/Methodology/Approach: After collecting 45,116 reviews from the Google Play store, a semantic network analysis was conducted. Python programming language and text mining were utilised to extract keywords from online reviews, a frequency analysis was performed, and a CONvergence of iterated CORrelations (CONCOR) analysis was conducted using Ucinet 6.0.

Research Findings: The keywords ‘food,’ ‘order,’ ‘driver,’ and ‘application’ had the highest frequency and centrality. Customer experience attributes were classified into four clusters: ‘Delivery Procedure’, ‘OFD Platform’, ‘Payment Process’ …


The Role Of Leaders' Motivation, Entrepreneurial Leadership, And Organisational Agility In Social Enterprise Sustainability, Brian Karno Jan, Mira Maulida 2022 Swiss German University

The Role Of Leaders' Motivation, Entrepreneurial Leadership, And Organisational Agility In Social Enterprise Sustainability, Brian Karno Jan, Mira Maulida

The South East Asian Journal of Management

Research Aims: Expand the insights for social enterprises (SEs) to sustain their economic and social performance, considering the impact of leader’s motivation, entrepreneurial leadership, organisational agility, and competitive advantage.

Design/Methodology/Approach: The dataset was obtained from a survey of 102 SE strategic leaders in Indonesia, which was processed using PLS and SEM to test the hypothesis.

Research Findings: Motivation has a positive effect on entrepreneurial leadership but not on organisational agility. Entrepreneurial leadership has tridirectionally relationships with organisational agility, competitive advantage, and social firm performance. Organisational agility has bidirectional relationships with competitive advantage and economic firm performance, whereas competitive advantage only …


Analysis Of The Relationship Between Practices And Performance Of Green Supply Chain Management In Indonesian Micro, Small, And Medium Enterprises (Msmes), Dinda Halimah Siregar, Fajar Ayu Pinagara 2022 Universitas Indonesia

Analysis Of The Relationship Between Practices And Performance Of Green Supply Chain Management In Indonesian Micro, Small, And Medium Enterprises (Msmes), Dinda Halimah Siregar, Fajar Ayu Pinagara

The South East Asian Journal of Management

Research Aims: This study discusses the practice of green supply chain management (GSCM) on environmental performance and operational costs in micro, small and medium enterprises (MSMEs) in Indonesia's food and beverage industry. Especially to examine the existence of ecocentricity and supply chain traceability that moderates GSCM practices with environmental performance and operational costs.

Design/Methodology/Approach: The judgement sampling method was used in this study, and 85 respondents contributed. Research questionnaires were distributed online, and data were analysed using Partial Least Square-Structural Equation Modelling (PLS-SEM).

Research Findings: The results of this study indicate that GSCM practices have a significant relationship to environmental …


Managing The Edge Of Chaos, John Clark 2022 Harrisburg University of Science and Technology

Managing The Edge Of Chaos, John Clark

Beyond the Project Horizon: Journal of the Center for Project Management Innovation

The purpose of this research sought to investigate the relationship between project management competencies and project complexity upon project success. A literature review indicates that project complexity is a primary source of project failure. A gap exists concerning how project management competencies and project complexity predict project success. The first research question was, “To what extent do project management competencies predict project success?” The second research question was, “To what extent does project complexity predict project success?” A quantitative method nonexperimental research design, using a correlational approach, was deployed. The theory of complexity explains that the relationship between project management …


What Happened In The Past: How Experience Does Not Mean Squat When It Comes To Adapting To The Changing Nature Of Work, Shawn M. Bergman 2022 Appalachian State University

What Happened In The Past: How Experience Does Not Mean Squat When It Comes To Adapting To The Changing Nature Of Work, Shawn M. Bergman

River Cities Industrial and Organizational Psychology Conference

The magnitude and pace of workplace change mean that individuals also need to adapt and change their approach to solving modern business problems. The fact that analysis, creativity, and adaptability skills are continually listed as some of the most in-demand employee skills indicate that the workforce has not kept up. Instead, people rely on experience and intuition to solve novel problems. This reliance is concerning because neither have ever been listed as in-demand employee attributes and because experience often has a negative relationship with job performance. The session will introduce a decision-making framework and problem-solving approach, which first involves understanding …


Are California Venture Capitalists The Best Venture Capitalists?, Tyler Hull, Luna Y. Goldblatt 2022 University of Massachusetts Boston

Are California Venture Capitalists The Best Venture Capitalists?, Tyler Hull, Luna Y. Goldblatt

Management Faculty Publications

We test if California VCs significantly outperform VCs from other US states. We additionally test in which instances California VCs outperform the other VC concentrated states of Massachusetts and New York. We find that VCs from California, Massachusetts, and New York have significantly greater probabilities of successfully exiting their investments than VCs from other states. Additionally, we show that California VCs are even more adept than VCs from Massachusetts and New York at 1. Early-stage investments, 2. Helping their entrepreneurial firms receive future rounds of financing, and 3. Helping their backed entrepreneurial firms receive higher IPO valuations and achieve superior …


The Impact Of Knowledge Management In The Smart Organizations: The Modified Role Of Transformational Leadership In The General Organization For Jordanian Social Assurance, Saad Kreem Mohammad AL-Habarneh, Abdullah Ahmed AL-Shourah 2022 The International University of Islamic Sciences-Jordan

The Impact Of Knowledge Management In The Smart Organizations: The Modified Role Of Transformational Leadership In The General Organization For Jordanian Social Assurance, Saad Kreem Mohammad Al-Habarneh, Abdullah Ahmed Al-Shourah

Journal of the Association of Arab Universities for Research in Higher Education مجلة اتحاد الجامعات العربية للبحوث في التعليم العالي

The study aimed to identify the impact of knowledge management on smart organizations in its dimensions through transformational leadership as a modified variable in the Jordanian Public Institution for Social Security. The study population was made up of (340) employees of the Jordanian Public Institution for Social Security in the upper and middle administrations. The study reached a set of results, the most important of which are: The existence of an impact of knowledge management in its dimensions (knowledge acquisition, knowledge storage, knowledge sharing, knowledge application) in smart organizations in the Public Institution for Social Security, and the Public Institution …


A New Method For Cluster Life Cycle Stage Identification: Mapping The Evolution Of The Biomedical Competitiveness Cluster Of Wallonia., Conor Michael Harte 2022 Department of Management & Enterprise, Munster Technological University, Cork, Ireland

A New Method For Cluster Life Cycle Stage Identification: Mapping The Evolution Of The Biomedical Competitiveness Cluster Of Wallonia., Conor Michael Harte

Theses

National governments and policy makers alike need data and expertise as they seek to develop accurate and relevant cluster policies and initiatives. It is argued that clusters also have life cycles similar to the way industries, products, and technologies have a life cycle, including a variety of stages (Ingstrup and Damgaard, 2013; Jia et al., 2015; Fornahl and Hassink, 2017; Ferrari et al., 2020). This research addresses three objectives: 1. Analyse the longitudinal development of a cluster to record, measure and analyse its evolution over a three-year period; 2. Create a new methodology to support cluster life cycle stage identification; …


Critical Mass Of Women On Biotech Corporate Boards And Its Implication For Firm Performance: A Mixed Method Explanatory Sequential Study, Shesh Sharma 2022 University of San Diego

Critical Mass Of Women On Biotech Corporate Boards And Its Implication For Firm Performance: A Mixed Method Explanatory Sequential Study, Shesh Sharma

Dissertations

This study examined the influence of demographic, functional, and cognitive diversities on firm performance of North American Biotech companies using a mixed method explanatory sequential approach. One-year cross-sectional data of 100 companies was analyzed followed by purposeful semistructured interviews with eight board members from the dataset. The combined results resolved several ambiguities present in the literature regarding board selection, composition, and the correlation of board diversity with firm performance. This study used the well-known market-based financial metric Tobin’s Q to measure firm performance.

The quantitative results showed a dichotomous relationship between gender ratio and Tobin’s Q based on a theoretically …


Personality Research In The 21st Century: New Developments And Directions For The Field, Michele N. Medina-Craven, Kathryn Ostermeier, Pratigya Sigdyal, Benjamin David McLarty 2022 Mississippi State University

Personality Research In The 21st Century: New Developments And Directions For The Field, Michele N. Medina-Craven, Kathryn Ostermeier, Pratigya Sigdyal, Benjamin David Mclarty

Management Department Faculty Journal Articles

The purpose of this study is to systematically examine and classify the multitude of personality traits that have emerged in the literature beyond the Big Five (Five Factor Model) since the turn of the 21st century. The authors argue that this represents a new phase of personality research that is characterized both by construct proliferation and a movement away from the Big Five and demonstrates how personality as a construct has substantially evolved in the 21st century.


A Paradigm Of Blockchain And Supply Chain Performance: A Mediated Model Using Structural Equation Modeling, Aamir Rashid, Syed Babar Ali, Rizwana Rasheed, Noor Aina Amirah, Abdul Hafaz Ngah 2022 York College

A Paradigm Of Blockchain And Supply Chain Performance: A Mediated Model Using Structural Equation Modeling, Aamir Rashid, Syed Babar Ali, Rizwana Rasheed, Noor Aina Amirah, Abdul Hafaz Ngah

Publications and Research

Purpose – This paper aims to find the impact of blockchain supply chain on supply chain performance with a mediating role of supplier trust, traceability and transparency. Design/methodology/approach – Data was collected using the purposive sampling technique on a fivepoint Likert scale from 150 respondents. For data analysis, IBM SPSS and Smart PLS 3.3.7 were used to test the hypotheses by evaluating the structural equation modeling. Findings – The blockchain supply chain found a significant effect on supply chain performance. Moreover, there is a substantial effect of the blockchain supply chain on supply chain performance via mediators, including supplier trust, …


What If I Liked It Better Before? An Analysis Of Consumer Reactance To Brand Logo Redesigns, Lauren Bushnell 2022 Brigham Young University

What If I Liked It Better Before? An Analysis Of Consumer Reactance To Brand Logo Redesigns, Lauren Bushnell

Undergraduate Honors Theses

Past research has explored the relationship between logo redesigns and consumer behavior, specifically detailing the influence of brand connection on consumer processing of logo redesigns. Such research has found that variations in logo design have key implications on consumer connection to brands in ways that influence brand attitude. Key constructs explored include brand loyalty and commitment, the extent or style of changes in redesigns, and visual processing of logos as a means of determining future behaviors. While prior research emphasizes the influence of loyalty and connection to brands in relation to consumer processing of logo redesigns, research has not fully …


Veteran Workplace Identity: Conceptualizing And Measuring Veteran Identity In The Organizational Context, Sarah Villanueva 2022 University of Texas at El Paso

Veteran Workplace Identity: Conceptualizing And Measuring Veteran Identity In The Organizational Context, Sarah Villanueva

Open Access Theses & Dissertations

Military veterans make up just 5% of the U.S. workforce, but their outcomes are of particular interest to society and business organizations. Despite social concern and respect for veterans, little management theory explains veteransâ?? differentiated outcomes in employment experiences and labor market outcomes. This dissertation considers the fundamental question of what it means to be a military veteran in the workplace context and uses mixed methods techniques to consider veteran workplace identity (VWI). Through qualitative analysis, I found VWI was a multi-dimensional, work-related identity. This definition was then used to develop a twelve-item scale and assess its psychometric properties as …


Effects Of Ceo Social Networks On Firm Innovation Strategy, Jinxin Yang 2022 University of Texas at El Paso

Effects Of Ceo Social Networks On Firm Innovation Strategy, Jinxin Yang

Open Access Theses & Dissertations

Prior research studying the effects of CEOs on innovation are primarily based on Upper Echelon Theory, which indicates the intrapersonal characteristics among executives in their experiences, values, and personalities could be indispensable antecedents for firm innovation, while the implications of their interpersonal differences have hardly yet received enough attention they deserve. To advance CEO social networks and innovation research, therefore, we attempt to provide some insightful findings through this dissertation series with two papers. In the first paper, we examine the general relationships between two important CEO social network characteristics (network centrality and structural holes) and firm exploratory innovation, and …


Is Artificial Intelligence A Double-Edged Sword? Insights From Three Essays On Its Impacts, Ankur Arora 2022 University of Arkansas, Fayetteville

Is Artificial Intelligence A Double-Edged Sword? Insights From Three Essays On Its Impacts, Ankur Arora

Graduate Theses and Dissertations

"If we do it right, we might be able to evolve a form of work that taps into our uniquely human capabilities and restores our humanity. The ultimate paradox is that this technology may become a powerful catalyst that we need to reclaim our humanity." - John Hagel

Artificial intelligence (AI) is viewed as a disruptive technology that some executives believe will take over a lot of jobs. However, others believe that AI will bolster growth, improve business processes, and create new business opportunities. This dissertation focuses on the tension arising from such contrasting expected impacts of AI. Extant research …


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