Digital Commons Network^™

2014-March-15-Ensley Guffey, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

2014-March-15-Ensley Guffey, University Marketing And Communications, East Tennessee State University

ETSU News

No abstract provided.

Accounting History As A Local Discipline: The Case Of The Italian-Speaking Literature (1869-2008), Valerio Antonelli, Raffaele D'Alessio

Accounting Historians Journal

The aim of the paper is to demonstrate how Italian-language accounting history was one example of a local accounting discipline. For this purpose, we reviewed all historical publications edited from 1869 to 2008 and conducted an in-depth analysis on the database we built. Evidence about authorships, dates of publication, publication forms, periods of study, issues and approaches, were collected. The results show many changes in the publishing patterns of accounting history research. We also explore how the schools of accounting thought, the assessment of historical research in the recruitment system, the stimuli and opportunities coming from the Italian Society of …

Historical Evolution Of The Balance Sheet In The People's Republic Of China, Shizhong Yang, Ruining Yang, Z. Jun Lin

Accounting Historians Journal

This paper exhibits the historical evolution of the balance sheet in the People's Republic of China. In particular, we examine three major changes in the balance sheet (which reports the financial position of an economic or business entity) since the founding of the new China in 1949 and the political, social and economic changes during this period. The content, structure and presentation of the balance sheet (or alternative forms of the statement in use) are illustrated. The political and economic factors driving its evolution are analyzed to assist readers in understanding the rapid changes in Chinese accounting over the last …

Can Business History And Business Anthropology Learn From Each Other?, R. Daniel Wadhwani, Per H. Hansen

Eberhardt School of Business Faculty Articles

No abstract provided.

The Origins Of Captive Pricing: Electric Lamp Renewal Systems, Regina A. Greenwood, Charles D. Wrege, Peter Gordon

HCBE Faculty Articles

Purpose – The purpose of this paper is to describe the development of electric lamp renewal systems, an early, successful program to encourage the adoption of new technology, electric lighting. Design/methodology/approach – Much material for the research comes from a variety of archival sources and publications of the early part of the twentieth century. Findings – The free lamp renewal system was brilliant and effective: its high level of customer service and human contact dispelled fear raised by the new energy source, increasing the acceptance and use of electric lighting and thereby electricity. Lighting, in the absence of electrical appliances, …

What Constitutes The Success Or Failure Of Multinational Corporations (Mncs) In Foreign Markets? A Case Study Of Chinese And American Mncs, Shiwei Jiang

Graduate Program in International Studies Theses & Dissertations

Scholars have identified multinational corporations (MNCs) as increasingly important and influential actors in international politics. However, mainstream international studies scholarship has failed to explain why MNCs succeed or fail in entering foreign markets. Market entry is a particularly vexing question for U.S. and Chinese firms seeking to compete for each other's consumers. As this study shows, surprising differences in success among U.S. firms in China, as well as Chinese firms in the U.S., suggest that statist and market factors interact with corporate strategies in confounding ways. Through case studies in the internet, automobile and fast food industries, this dissertation builds …

To Transform A Culture: The Rise And Fall Of The U.S. Army Organizational Effectiveness Program, 1970–1985, James Michael Young

Antioch University Dissertations & Theses

In the early 1970s, following a decade of social upheaval in the US and a traumatizing military defeat in Vietnam, a group of progressive army officers, armed with recent graduate degrees in the social and behavioral sciences, created a grass roots movement that soon led to the implementation of the largest organizational development program ever conducted. Wartime atrocities and chronic careerism in the Army officer corps, along with President Richard Nixon’s promise to create an All-Volunteer Force (AVF), opened up a window of opportunity for these progressives to promote transformational leadership theories grounded in humanistic psychology. In institutionalizing OD across …

A Social Exchange Perspective: The Mediating Effect Of Customers' Perceived Overall Justice And Affect In The Relationship Between Employee Performance And Customer Satisfaction, Si Hyun Kim

Open Access Theses & Dissertations

Drawing from social exchange theory (Blau, 1964) and affective event theory (Weiss & Cropanzano, 1996), this paper provides insight into how customers' perceived overall justice and customers' affect mediate the relationship between employee performance and customer satisfaction. The primary research question of the study was how employees' performance (task performance and organizational citizenship behaviors) indirectly influences customers' satisfaction. In addition, this study examined the moderating effect of types of exchange in the relationship between employee performance and customers' perceived overall justice. 151 dyadic surveys were collected from both customers and stylists in 5 beauty/hair salons. As expected, customers' positive affect …

Engaging Students Through A Virtual Live Case, John M. Zych

Atlantic Marketing Journal

Students are motivated to engage in their education when they understand how mastery of course content will translate to practical skills needed in the job market. In marketing education, live cases often are used to help students make a clear connection between course content and its application to real-world business problems. There are times, however, when a live case is not feasible or available. For these circumstances, the author has developed an innovative approach which approximates a live case. The approach combines components of a live case with historical analysis to have students perform an in-depth market strategy analysis of …

The Art Of Profitable Service Recovery: A Strategic Model, Aaron R. Brough, Dr. Kristen Detienne

Journal of Undergraduate Research

Disappointed customers are less likely to continue doing business with a firm and more likely to drive other customers away. Obviously, such actions can be costly for companies. Service recovery may be defined as any actions a company undertakes in order to mitigate the damaging effects of service failure. Successful service recovery restores, and occasiona lly elevates, prefailure levels of customer satisfaction and loyalty. The following two pages summarize an honors thesis that shows how companies can strategically design a profitable service recovery system. Although service recovery has been shown to increase profits in many instances, other research argues that …

An Hsus Report: Industrial Farm Animal Production And Livestock Associated Mrsa (Methicillin Resistant Staphylococcus Aureus), The Humane Society Of The United States

Impact of Animal Agriculture

Staphylococcus aureus is a leading cause of bacterial infection and is increasingly found to be resistant to antibiotic therapy. A newly described type of Methicillin Resistant Staphylococcus aureus carried by farm animals, Livestock Associated MRSA (LA-MRSA), is now causing infections in humans with and without direct livestock contact. A reduction in the non-therapeutic use of antibiotics in feed would likely reduce the capacity of industrial animal agriculture to continue to create, disseminate, and perpetuate a large reservoir of LA-MRSA on a global scale, but more fundamental changes in the way animals are raised for food may be necessary forestall a …

Industrial Farm Animal Production And Livestock Associated Mrsa (Methicillin Resistant Staphylococcus Aureus)

Agribusiness Reports

Staphylococcus aureus is a leading cause of bacterial infection and is increasingly found to be resistant to antibiotic therapy. A newly described type of Methicillin Resistant Staphylococcus aureus carried by farm animals, Livestock Associated MRSA (LA-MRSA), is now causing infections in humans with and without direct livestock contact. A reduction in the non-therapeutic use of antibiotics in feed would likely reduce the capacity of industrial animal agriculture to continue to create, disseminate, and perpetuate a large reservoir of LA-MRSA on a global scale, but more fundamental changes in the way animals are raised for food may be necessary forestall a …

Managerial Competencies And Exemplary Leadership In The Lodging Industry: An Empirical Study, Fadila Maraouch

Graduate Student Dissertations, Theses, Capstones, and Portfolios

In facing the rising demand for improved quality, reduced costs, and constant innovation, the need to continuously upgrade knowledge, skills, and abilities is essential for all leadership roles including those held by executives, managers, and supervisors (Kay & Russette, 2000; Mirabile, 1997; Okeiyi, Finley, & Postel, 1994; Sandwith, 1993; Tas, 1988; Tas, LaBreque, & Clayton, 1996). With management scholars racing to meet this demand, competency modeling has become one of the most frequently used techniques to help organizations profile jobs, select, as well as prepare the right person for the right leadership position (Katz, 1955; Sandwith, 1993).

Under the …

Casting A New Mold: The Story Of The Iron Molders’ International Union And The Organization Of National Labor, Jason Dedeker

Journal of Interdisciplinary Undergraduate Research

The doings of the labor movement during the Civil War were crucial in the development of the great time of unions at the turn of the 19th-century. While the nation was focused on the issue of slavery, the free labor force of the North strove for improved working conditions and more power in the workplace. Workers and the unions they formed faced unique challenges in the Civil War era. The international labor community found the problem of slavery more pressing than the plight of Northern workers. The United States government, comprised mainly of Republicans, discouraged the tactics and goals of …

Historical Development Of The Financial Reporting Model For State And Local Governments In The United States From Late 1800s To 1999, Terry K. Patton, Paul D. Hutchison

Accounting Historians Journal

This study examines the historical development of the financial reporting model for state and local governments in the United States from the late 1800s through the issuance by the Governmental Accounting Standards Board (GASB) of Statement No. 34 in 1999. This research shows how the current governmental reporting standard evolved over time to meet diverse user needs by presenting both government-wide and fund statements, and requiring three governmental operating statements with potentially three different measurement focuses: the Statement of Activities; the Statement of Revenues, Expenditures, and Changes in Fund Balances; and the Budgetary Comparison Schedule. Overall, this historical study provides …

An Investigation Into Recent Developments In The Regulatory Regime For Financial Accounting In Ireland, Mark James

Theses

In the last decade the Irish accounting regulatory regime has been radically reformed from one consisting largely of private sector regulation to one where public sector regulation has increased importance. This change has taken place within a larger international context of the rise of the regulatory state, and a period of greater convergence between regulatory activities internationally. While an extensive body of research on this topic has accumulated in other countries, particularly America, Irish research has generally been focussed on the role of the accounting profession in this development. This study aims to build on the existing literature by focusing …

The Power To Protect Themselves: Gender, Protective Labor Legislation, And Public Policy In Michigan, 1883-1913, Amy Marie-Holtman French

Wayne State University Dissertations

This study provides a narrative of laborers' fight for legal protection through the Gilded Age and Progressive Era. Since American law was one of the most important forces in shaping and limiting workplace reform, both labor unionists and reformers used the law to try to solve labor problems. Reformers employed the law to force state control over women and children, while labor unionists attempted to craft legislation to allow working men control over industrial relations.

Although society and the law treated men as independent agents, working men were not truly free. Common law designated workers as servants. Employers denied laboring …

Technological Change Within Union Environments: An Examination Of Existing Change Management Literature, Union Culture, And Critical Factors For Implementation Success, Bryan Altknecht

Communication & Leadership Dissertations and Theses

In today’s business climate, organizational change is a perpetual challenge for those in leadership positions. Despite the substantial academic conversation surrounding successful management of change, one aspect which has received little research is technological change within the context of union populations. This project utilizes multiple theoretical frameworks to present critical components for success including; understanding reluctance toward change, the role of leaders, managing technology change, and specific implementation considerations for union populations. It then synthesizes those components into a formal training course designed to teach organizational leaders the skills necessary to overcome the challenges of implementing technology changes within union …

Historical-Theological Models Of Pilgrimage As A Resource For Faith Tourism, Jonathan M. Wooding

Journal of Tourism Consumption and Practice

Pilgrimage is often seen as a physical journey to a sacred destination fixed by custom, destination-centred and broadly penitential in tone. The work of anthropologists in the last century broadened definitions to consider pilgrimage, across a range of faiths, in terms of a journey of transition and formation of identity. More recent historical scholarship has critiqued the longer development of our idea of pilgrimage, as well as its theological structures and markers. This diachronic approach to pilgrimage has also considered its origins with respect to early Christian conceptions of the life of the Christian in society and found resonances for …

Nonprofit Administrators' Perceptions Of Time Use And Effective Time Management Strategies That Impact Organizational Success, Deborah Johnson-Blake

Faculty Dissertations

The purpose of this mixed methods study was to explore leaders’ perceptions of time use and the use of effective time management strategies. The study included five research questions and responses from 20 nonprofit administrators working within 33 technical college foundations across the state of Georgia. Respondents participated in follow-up interviews after completing the online Time Management Practices Inventory (TMPI) survey. The findings of the study revealed statistically significant relationships between TMPI scores and selected demographics. Findings revealed that leaders’ perception of time use, demographic characteristics, attitudes, and time management strategies were factors in implementing effective time management techniques to …

Impact Of Adopting Hris On Three Tiers Of Hrm: Evidence From Developing Economy, Irfan Saleem

Business Review

In information based economies, cross-sectional studies are needed to uncover missing linkage between Human Resource Management and Information Technology. Consequently Human Resource (HR) researchers and managers need to rethink about achieving organizational objectives with and through the people added by modernized technology in this information age. The main objective of this study is to identify the contribution of Human Resource Information System (HRIS) adoption impact on three tiers i.e. Operational, Functional and Strategic Human Resource Management (HRM). Findings show that that HRIS adoption significantly impacts HRM Operational Processes and moderately facilitates its Functional Processes and provides insignificant support for Strategic …

Why Can’T A Family Business Be More Like A Nonfamily Business? Modes Of Professionalization In Family Firms, Alex Stewart, Michael A. Hitt

Management Faculty Research and Publications

The authors survey arguments that family firms should behave more like nonfamily firms and “professionalize.” Despite the apparent advantages of this transition, many family firms fail to do so or do so only partially. The authors reflect on why this might be so, and the range of possible modes of professionalization. They derive six ideal types: (a) minimally professional family firms; (b) wealth dispensing, private family firms; (c) entrepreneurially operated family firms; (d) entrepreneurial family business groups; (e) pseudoprofessional, public family firms; and (f) hybrid professional family firms. The authors conclude with suggestions for further research that is attentive to …

Old Du Pont Company's Accounting System Lasting A Hundred Years: An Overlooked Accounting System, Daijiro Fujimura

Accounting Historians Journal

Accounting historians have not yet realized that there existed another complete accounting system before the formation of the modern accounting system of today which Johnson and Kaplan's Relevance Lost characterizes by the integration of cost and financial accounts supported by inventory costing. In that earlier accounting system, cost and profit calculations were made in a past particular ledger account or accounts, namely trading account(s), where accounting practices opposed to inventory costing and integration were used. The historical existence of that accounting system is overlooked by accounting historians. The example of the old Du Pont Company (DPC) this paper presents will …

Case Study: Evaluating Performance Outcomes Of A Technology Change Management Initiative In A Health Care Organization, Dion Nathanial Johnson

Wayne State University Dissertations

The purpose of this research was to examine a case study by evaluating performance outcomes of a technology change management initiative in a health care organization. This study was developed with an array of issues surrounding change management programs with technology platforms, the management of complex change and the amount of criticism that became the impetus behind the implementation of the Electronic Health Records Management Systems (EHRMS) across the healthcare industry and its long-term transformative effects. Despite recognition that user response largely determined the success of a technology implementation or change management program and the fact significant resources are spent …

When Generational Employees Leave Higher Education, What Do We Lose, And What Do They Leave Behind?, Andrew M. Pena

Open Access Theses & Dissertations

Given the state of the economy, lack of competitive jobs and decreasing number of voluntary retirements, by the year 2018 many institutions of higher education may see five generations working side by side. This study examined three of the four generations working at the University of Texas at El Paso (UTEP): Baby Boomers, who are those employees born between the years of 1946 through 1964; Generation X, those employees born between the years of 1965 through 1980; and Millennials, currently the youngest working generation, born between the years 1981 through 2000. This research examines the literature on generational groups and …

Shaping The Future Past: Finding History, Creating Identity In The Kwan Hsu Papers, Lisa Chere' Donnelly

Dissertations and Theses

Dr. Kwan Hsu was neither a superstar nor a celebrity. Her name does not come up in conversations about important contributors to her field of biophysics nor is she instantly recognizable for her contributions to Portland State University's international program or the state of Oregon's business ties with China. Yet she was a contributor, a cog-in-the-wheel, at the very least, in all of these areas and more. She was a peripheral member of a well-known Chinese family, but few in the United States know of or perhaps have interest in, but otherwise, she had no great connections or family ties …

Illuminating The Limits Of Auditor Accountability For Fraud Detection Through A Historical Study Of Internal Control Evaluation, Stephanie D. Moussalli, O. Ronald Gray, Gokhan Karahan

Journal of Business, Industry, and Economics

Messner (2009) and Roberts (2009) argue that there are limits ofaccountability and transparency for accountants. We study the 20 th -centurydevelopment of independent auditors’ evaluation of internal controls as aU.S. example of attempted limits on auditors’ fraud detectionresponsibilities. While internal controls provide market value, theirevaluation during an audit has value largely to auditors themselves, whoshift some of the costs of the audit and much of the responsibility for frauddetection to management. A content analysis of the Montgomery’s Auditingseries from 1912 to 1998 demonstrates that the percent of text devoted toboth internal control techniques and their evaluation was a positive functionof …

Selected Accounting History Conference Presentations For 2012

Accounting Historians Notebook

13th World Congress of Accounting Historians, program; History Presentations at the American Accounting Association 2012 Annual Meeting

Accounting Historians Notebook, 2012, Vol. 35, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

October issue