Digital Commons Network^™

Cross Level Effects Of Digitalization And Environment Management On Energy Savings In Chinese Manufacturing Firms, Zijin Wang, Jaime Ortiz, Yuanheng Li, Lingyan Shi

International Business and Entrepreneurship Faculty Publications

The pathway to energy savings requires coordination of technological progress and policy implementation. Specific factors are needed to bridge cross-disciplinary conversations within just one system. Regional public digital infrastructure and enterprises’ environmental management capabilities are incorporated into a research framework on digitalization and energy savings based on the theory of digital ecosystems. A cross-level moderating model is constructed using data from 2014 to 2022 for 650 Chinese enterprises listed in the manufacturing industry to examine the impact of various digital technologies on energy savings, moderating effect of digital infrastructure and the constraint effect of environmental management systems (EMSs). Artificial intelligence …

Beyond Compliance: Rethinking Ethical Accounting Through Ai And Esg, Rafael L. Portillo

Honors Program Theses and Research Projects

With the increasing adoption of these modern technologies in world markets while maintaining these ethical principles, there is an increasing need for alignment between technology development and ethical responsibility. For instance, in the world of accounting, there is an increasing demand to maintain alignment between technology development and ethics. It is for this reason that these researchers have chosen to explore the link between Artificial Intelligence, ESG, and financial reporting ethics.

The goal of this study is to look at new concerns and moral risks that appear when ESG expectations, AI systems, and accounting practices interact. Earlier research usually studies …

Compensation Transparency In The U.S. Healthcare Workforce, Brandon Perkins

Honors Projects

This study investigates how perceptions of pay transparency among U.S. healthcare workers relate to work engagement, burnout levels, and intentions to stay with their current institution. A quantitative survey was conducted of 200 clinical and non-clinical employees across academic, nonprofit, for-profit, and government healthcare organizations. Self-reported views of transparency were evaluated in relation to validated measures of work engagement, burnout, stay intentions, and pay secrecy. The results showed that increased perceived compensation transparency was highly connected with greater work engagement and lower levels of burnout. Both engagement and burnout appeared as major indicators of the employees' intentions to stay with …

Internal Control Strategies To Reduce Occupational Fraud In Small Business, Karen Walauskas

Walden Dissertations and Doctoral Studies

Small businesses can be at a heightened risk of occupational fraud if their internal control strategies are not effective. This risk is a major concern for small business owners, who might face financial and operational challenges as a result. Grounded in Cressey’s fraud triangle framework, the purpose of this qualitative multiple case study was to explore effective internal control strategies to reduce the risk of occupational fraud from occurring. Participants were six small business owners in New England who had developed effective internal controls. Data were collected through semistructured interviews and employee handbooks. Through thematic analysis, four themes emerged, including …

Evaluating Kansai Airport's Ppp: Grounded Ambitions, Concession Of Financial, Geotechnical, And Climate Risk, Edmund Cho, Dimitrios V. Siskos

International Journal of Aviation, Aeronautics, and Aerospace

This study critically examines the Kansai Airports Group’s 44-year Public-Private Partnership (PPP) monopoly-type concession encompassing Kansai International (KIX), Osaka Itami (ITM), and Kobe (UKB) airports. The research uses financial analysis, Monte Carlo simulation, and NPV-at-risk modeling to evaluate how Japan’s fixed-term private monopoly model allocates financial, operational, and environmental risks. In 2015, there were significant developments in the promotion of the Private Finance Initiative (PFI) Act. It was revised in 2015; as a result, it finds that the underestimated long-term maintenance liabilities, especially Kansai airport (KIX) foundation subsidence, and lacked flexibility to manage exogenous shocks like COVID-19 and Typhoon Jebi. …

Professions At Work: The Work Of The Aicpa Tax Division, Herbert Finkston

Tax Adviser

No abstract provided.

Digital Marketing Strategies To Meet Digital Consumers’ Behavior In The New Era: Challenges, Path, And Interventions To Navigate The Technological And Social Turbulence, Dario Natale Palmucci, Christian Di Prima, Vittoria Magrelli

Economic and Business Review

This paper examines how digital marketing is being reshaped by five interrelated tensions: balancing data privacy and personalization; navigating global–local dynamics (including cultural sensitivities and country-of-origin effects); integrating artificial intelligence without losing human connection; ensuring authentic communication to mitigate reputational risks linked to environmental, social, and governance (ESG) and ethical storytelling; and responding to shifting consumer preferences, particularly among younger generations. We combine a targeted literature review with semistructured interviews of marketing professionals across industries and seniority levels. Findings portray marketers as “tightrope walkers” who negotiate paradoxes that redefine the function. We propose an integrated framework that synthesizes previously fragmented …

Are Loyalty Programmes Still “A Thing” In High-Fashion Retail? Understanding Generation Z’S Perspective, Živa Kolbl, Lori Šušulić

Economic and Business Review

This study investigates the relevance and perception of loyalty programmes (LPs) among Generation Z (Gen Z) consumers in the high-fashion retail sector. While LPs are well-established tools for fostering customer retention, their effectiveness among Gen Z, a cohort characterized by digital fluency, a preference for authenticity, and distinct consumption values, remains underexplored. Given the high-fashion context, where exclusivity and identity are critical, this study examines the extent to which LPs resonate with this generation. Utilizing a qualitative methodology and with the help of thematic analysis, we reveal four key dimensions: drivers of high-fashion consumption, shopping preferences, customer loyalty patterns, and …

The Impact Of Cumulative Career Experience Of Internal Control Managers On Firms' Efficiency In Different Information Environments, Inkyung Yoon, Hansol Lee, Dongjoon Choi

Economic and Business Review

This study investigates the effect of internal control (IC) managers' cumulative career experience on the operational efficiency of Korean listed firms between 2018 and 2020. Building on the premise that managers with extensive experience positively influence ICs and the internal information environment, this study hypothesises that cumulative career experience of an IC manager is also positively associated with a firm's operational efficiency. To empirically assess efficiency, this study applies data envelopment analysis (DEA), a nonparametric technique that evaluates relative efficiency based on multiple input and output measures. The results suggest that IC managers with greater cumulative experience significantly enhance a …

Exploring Retention And Satisfaction Among Arkansas County-Level Cooperative Extension Employees: A Job Embeddedness Perspective, Rebecca M. Simon

Graduate Theses and Dissertations

Abstract This quantitative study investigated the retention of county-level employees within the Arkansas Cooperative Extension Service (CES) using Job Embeddedness Theory (JET) as the theoretical framework. The research aimed to describe levels of job embeddedness, job satisfaction, and intent to stay, and to examine the relationships among these variables. A census of 328 CES employees was conducted, yielding a 53% response rate. Data were collected through a validated online survey and analyzed using descriptive statistics, correlation analysis, and multiple regression. Results indicated high scores in organizational fit and sacrifice dimensions, while links to organization and community were comparatively lower. Age …

An Introduction To The Ai Special Issue And A Modern Framework For Ai In Sport Management, Jun Woo Kim, Vitaly Ford

Journal of Applied Sport Management

This paper introduces the special issue while also exploring the theoretical foundations and practical applications of AI in sport management, guided by Artificial Intelligence: A Modern Approach (Russell & Norvig, 2021). The manuscript examines AI’s evolution from rule-based systems to large language models (LLM)–driven intelligent agents and classifies the technology into five major subfields—machine learning, natural language processing, computer vision, reinforcement learning, and AI agency. Using real-world sport industry examples and recent academic research, this paper presents a modern taxonomy of AI’s role in sport management, articulates managerial implications, and outlines future research directions necessary for sustainable and ethical integration …

The Power Of Core Memories In Financial Education For Gen Alpha Children, Karen Richel

Journal of Human Sciences and Extension

Financial education plays a critical role in shaping lifelong financial behaviors and decision-making skills. To create a lasting impact, it is essential to establish core memories associated with money management from an early age. This article explores the significance of these foundational experiences and their role in financial education for Gen Alpha children.

A series of eight immersive financial education events was developed to meet state and national standards for students in pre-kindergarten through sixth grade. These events employ play-based and object-based learning approaches, immersing students in engaging, age-appropriate activities that incorporate real-world scenarios. By creating a fun and memorable …

From Static Prediction To Mindful Machines: A Paradigm Shift In Distributed Ai Systems, Rao Mikkilineni, W. Patrick Kelly

Barowsky School of Business | Faculty Scholarship

A special class of complex adaptive systems—biological and social—thrive not by passively accumulating patterns, but by engineering coherence, i.e., the deliberate alignment of prior knowledge, real-time updates, and teleonomic purposes. By contrast, today’s AI stacks—Large Language Models (LLMs) wrapped in agentic toolchains—remain rooted in a Turing-paradigm architecture: statistical world models (opaque weights) bolted onto brittle, imperative workflows. They excel at pattern completion, but they externalize governance, memory, and purpose, thereby accumulating coherence debt—a structural fragility manifested as hallucinations, shallow and siloed memory, ad hoc guardrails, and costly human oversight. The shortcoming of current AI relative to human-like intelligence is therefore …

Experiences Of Research Administrators With Faculty Researchers In Sponsored Project Compliance., Adrienne M. Lindsay

Electronic Theses and Dissertations

The purpose of this study was to examine how central office research administrators perceive and describe their professional interactions with faculty researchers, and how those relationships may impact compliance with sponsored project requirements in United States higher education institutions. Cohen et al.’s (1972) organized anarchy theory and Schein’s (2010) organizational culture theory provided a foundational context for understanding research systems within higher education institutions and the social environment in which research administrators navigate potentially contentious roles, both facilitating research and stewarding compliance for the institution and the sponsor. Findings emerged around specific challenges faced by research administrators, which included role …

Perceived Organizational Support Of High-Performance Support Staff Members In Professional Soccer Organizations., Erica B. Thompson

Electronic Theses and Dissertations

The purpose of this study was to explore perceived organizational support among high-performance support staff (HPSS) within professional soccer organizations. Specifically, this study examined how HPSS define organizational support, identified factors that shape their perceptions, explored organizational challenges they experience, and analyzed how those challenges intersect with their perceptions of support. Organizational Support Theory (OST) and its central construct, Perceived Organizational Support (POS), served as the theoretical framework guiding this study. OST assumes employees form global beliefs about the extent to which their organization values their contributions and cares about their well-being. To address the study’s purpose, a basic interpretive …

The Impact Of Supply Chain Structure Diversification On High-Quality Development: A Moderating Perspective Of Digital Supply Chains, Fei Song, Mark Wu, Ruizhi Liu

Business Faculty Publications

This study examines how supply chain structure diversification drives high-quality enterprise development in the digital economy. Using panel data from Chinese listed non-financial firms (2009–2023), we find that diversification of both suppliers and customers significantly improves firms’ total factor productivity (TFP), and the results remain robust after controlling for endogeneity. Mechanism analyses show that diversification enhances innovation capability, sustainability performance, and risk resilience, while digital supply chains strengthen these effects by improving information flow and coordination. Heterogeneity tests reveal that the impact is greater for firms with higher operational efficiency, cultural synergy, and information transparency. Overall, the findings highlight that …

Motivators And Work Role Satisfaction Among A Post-Pandemic Multi-Generational Sports And Entertainment Industry Workforce, Christopher J. Kinnan

Dissertations

This quantitative causal-comparative study explored intrinsic and extrinsic motivators and work-role satisfaction among a post-pandemic, multigenerational workforce in the North American sports and entertainment industry. Using an adapted version of the Sports Grounds Safety Authority’s (SGSA, 2022) Evaluation of Systematic Stewarding Challenges instrument, the study analyzed data from 560 participants representing safety, security, and service roles across sports and entertainment venues. The research examined generational differences in motivation, satisfaction, and barriers to retention within the framework of Human Capital Theory, Herzberg’s Two-Factor Theory, and Self-Determination Theory.

Principal component and confirmatory factor analyses verified the reliability and validity of the adapted …

Impact Of Community College Size And Meeting Types On Leader-Member Conversation Quality In Career And Technical Education (Cte) Leaders: A Mixed Methods Study, Kenneth Wayne Kirkland Jr.

Dissertations

Community colleges are complex institutions with the primary mission of workforce preparation and academic transfer. In many cases, community colleges produce the majority of their local workforces. Political influences upon workforce priorities, increased national calls for transparency in higher education training, complicated infrastructure, and technical expertise requirements for faculty have created substantial challenges for career and technical education (CTE) leaders. These complexities require the 21st-century CTE leader to be as externally focused as their presidents, highlighting the importance of communication effectiveness in both leaders.

The purpose of this mixed-methods study was to investigate the influence of community college enrollment levels …

Raising An Innovator: A Parent's Guide To Fostering An Entrepreneurial Mindset, Mauricio Mercado

The Lender Center for Social Justice

Empower your teen to thrive in a fast-changing world by instilling an entrepreneurial mindset. This isn't just about starting a company; it's about cultivating a mindset of resilience, creativity, and proactive problem-solving. An entrepreneurial mindset helps your teen see challenges not as roadblocks, but as opportunities. It teaches them to be resourceful, communicate their ideas with confidence, and understand the basics of financial literacy. These are life skills that will serve them well in any career path they choose. This guide offers practical ways you can nurture that spirit at home, based on a structured curriculum designed for young innovators.

A Strategic Audit Of Live Nation Entertainment: Industry Position, Competitive Dynamics, And Long-Term Growth Outlook, William H. Wooden Iv, Owen B. Crone, Reece L. Flores, Grace A. Schaefer, Eric M. Jacob, Sydney A. Beck

Honors Program: Senior Projects (Public)

Live Nation Entertainment is the dominant global leader in the concert and live events industry, supported by a vertically integrated model that spans artist management, concert promotion, venue operations, ticketing, and sponsorship. This strategic audit evaluates Live Nation’s internal strengths, external threats, competitive position, corporate governance, and long-term strategic prospects based on comprehensive analysis of company reports, industry dynamics, and market trends. Live Nation benefits from unmatched scale, global venue ownership, exclusive artist relationships, and the substantial network effects generated by Ticketmaster, which collectively create high barriers to entry and sustained competitive advantage. The audit also examines significant challenges such …

Balancing Growth And Identity: Tourism, Culture, And Economic Development In Dangriga, Belize, Tristan M. Eddy

Finance Undergraduate Honors Theses

This thesis examines the interplay between tourism development and cultural preservation in Dangriga, Belize. Dangriga is a town with a rich Garifuna heritage, and its residents take great pride in maintaining and sharing their traditions with both future generations and visitors. However, Dangriga remains relatively underdeveloped as a tourist destination. By conducting interviews with community stakeholders, my team and I created a needs analysis focused on the most prominent concerns voiced by residents, while offering an outside perspective. In addition to our experiences in Belize, I conducted independent research on the potential impacts of cruise tourism, the benefits of community-based …

Integrating Data Analytics: Exploring The Best Methods To Evaluate Players’ Performance To Help Gain A Competitive Advantage On The Football Field, Tanner F. Fountain

Finance Undergraduate Honors Theses

To succeed in the world of sports, leaders need to uncover and utilize any advantage possible in order to gain a competitive advantage over their competition. I discuss how leaders of a sports organization, specifically within the Arkansas Razorback football program, implement the use of analytics on and off the field, as well as how they use their data to create visuals, find potential strengths and weakness, and ultimately help them be more prepared for gameday. Using my personal experience as a Student Analyst for the Razorbacks, along with supplementary information, I share the latest tactics and the strategies for …

Institutional Isomorphism, Top Management Commitment, And Environmental Disclosure In Tanzania’S Construction Sector, Aulelius Lema, Siasa Issa Mzenzi

Business Management Review

This study examined the influence of institutional isomorphism on environmental disclosure (ED) in Tanzania’s construction sector and the mediating role of top management commitment (TMC). A cross-sectional design was employed, with data collected from 314 construction firms. Environmental disclosure was measured using content analysis of financial reports, and Structural Equation Modelling using the Maximum Likelihood Estimation (MLE) method was used to estimate the structural model. The findings reveal that coercive, normative, and mimetic pressures significantly impact ED. The result also indicates that TMC significantly affects ED and mediates mimetic pressure’s effect, but does not mediate coercive or normative pressures. Similarly, …

Beyond Baseball: A Case Study On The Multipurpose Venue Management Practices Of Giants Enterprises, Collette Grace Madden

Experience Industry Management

The success of sports organizations no longer relies on team performance and game attendance. Giants Enterprises utilizes many guest engagement and destination development strategies to expand the brand reach of the San Francisco Giants. The purpose of this study was to examine how Giants Enterprises has positioned Oracle Park and Mission Rock as premier event destinations beyond baseball, with a focus on best practices in event diversification, experience design, and placemaking. A case study was conducted on Giants Enterprises to analyze what event diversification, experience design, and placemaking tactics were utilized as well as their effectiveness. The results of this …

The Importance Of Leader-Member Exchange And Psychological Contracts In Highly Qualified Researchers, Robin L. Ingerick Dba

Theses & Dissertations

This study examined the significance of the relationship between leader-member exchange (LMX) and psychological contracts in United States-based research organizations. When the organization-manager-employee relationship deteriorates, psychological contract breaches can occur, negatively affecting employee outcomes and the organization's financial success and stability. Existing knowledge highlights several factors that influence relationships, including reciprocated treatment, work behaviors and reactions, trust, professional respect, affect, mutual interaction, work autonomy, communication, job satisfaction, and fulfillment. The study sought to determine to what extent is there a predictive relationship between LMX and psychological contracts (employee obligations, employer obligations, fulfillment, and contract transitions) of highly qualified United States-based …

Over-Reliance On Aesthetics? The Appearance-Reveals-Character Lay Theory Increases Consumers’ Devaluation Of Unattractive Produce, Shilpa Madan, Krishna Savani, Gita Venkataramani Johar

Research Collection Lee Kong Chian School Of Business

Approximately 40% of all produce is rejected because it appears unattractive, contributing significantly to food waste. Whereas previous research attributes this devaluation to the ugly-is-bad effect, this research identifies an important moderator of consumers’ reliance on this heuristic: the lay theory that a person’s outer appearance reveals their inner character. Specifically, consumers who believe that people’s appearances reveal their character are less willing to accept unattractive (vs. attractive) produce because they generalize their lay theory to produce and are, thus, more likely to infer that unattractive produce is of lower quality. Consumers who do not hold the lay theory do …

The Persistence Of Homophobia In Men’S Friendship Norms, Sherrie Y. Xue, Stephanie C. Lin, Christilene Du Plessis

Research Collection Lee Kong Chian School Of Business

Across five studies and one supplementary study (five preregistered; N = 3,215 adults), we found that men, more than women, avoided shared experiences (e.g., going to the movies, sharing food) with individuals of the same gender. Furthermore, persistent societal expectations that men should be unambiguously heterosexual underpinned this pattern: Men felt more apprehensive about signaling same-gender romance in platonic relationships than women did. In turn, romantic prototypicality drove the pattern of men (more than women) avoiding shared activities, above and beyond differences in how hedonic, enjoyable, and feminine the activities were; our findings further suggested that men’s reluctance to share …

One Size Does Not Fit All: Contract Design In Fintech Lending, Jianfeng Hu, Changcheng Song, Gloria Yang Yu

Research Collection Lee Kong Chian School Of Business

Many fintech lenders rely on standardized contract terms to support scale and operational speed. This paper examines whether modest tailoring of loan contracts can improve credit market outcomes. We conduct a randomized field experiment with a large fintech lender that varies loan due dates relative to borrowers' salary paydays. Synchronizing repayment schedules with income cycles reduces delinquency by 29.1% in the experiment and 15.7% in the administrative data. Effects concentrate among liquidity-constrained borrowers: young, low-income, and low-creditlimit individuals. Tailored repayment timing generates substantial economic benefits: borrowers save on overdue penalties, lenders accelerate cash flows, and improved repayment increases future credit …

Growing Up Under Mao And Deng: On Politician Ideology And Corporate Policies, Hao Liang, Rong Wang, Haikun Zhu

Research Collection Lee Kong Chian School Of Business

We provide firm-level evidence on how politicians’ ideologies shape economic outcomes, using a unique setting of ideological discontinuity in China, transitioning from Maoism to Dengism around 1978. We find that ideological exposure during a politician’s early adulthood has a lasting impact on contemporary firm policies in their city. Firms governed by “Maoist mayors” show greater stakeholder spending, lower pay inequality, and less internationalization compared with those governed by “Dengist mayors.” Further evidence suggests that politicians’ ideologies influence corporate behaviors through nonpolicy channels, and these results cannot be fully explained by selection bias, endogenous matching, or the age of the mayor.

How Perceived Political Uncertainty Affects Markets: An Investment Analyst’S Reflection, Avery W. Jacobs

Finance Undergraduate Honors Theses

This paper explores the relationship between political uncertainty and financial market behavior, offering reflections based on personal experience as an Investment Analyst at an RIA. It discusses key events and highlights how market perceptions can dramatically influence financial markets. It highlights how an organization can overcome challenges and serve clients in uncertain times.