Digital Commons Network^™

Who Should Take Responsibility For Artificial Intelligence Actions And Outcomes? Perception Of Auditors As Users Of Ai Systems, Hanh Hoang Le

Doctoral Dissertations

As artificial intelligence (AI) systems become increasingly embedded in auditing processes, questions arise regarding how professional auditors perceive and allocate responsibility for AI-assisted decisions. This study investigates the effects of AI explainability and auditors’ perceived autonomy on perceived responsibility in the context of audit decision-making. Drawing on theories of moral responsibility and professional judgment, the study employs a 2x2 experimental design using hypothetical audit scenarios to manipulate levels of AI explainability and auditors’ autonomy. Hierarchical regression analysis reveals that perceived autonomy statistically significantly increases auditors’ perception of responsibility for AI-assisted decisionmaking, whereas AI explainability is not a significant predictor. Additionally, …

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Implicit Ethical Consumerism: Development And Cross-Cultural Validation Of A Novel Affect-Misattribution Measure, Brandon Reich, Hong Yuan, Lamberto Zollo, Riccardo Rialti

Business Faculty Publications and Presentations

The literature has documented a pervasive attitude‐behavior gap in ethical consumption, whereby many consumers do not consistently translate their expressed positive attitudes toward ethical products into behavior. For marketers investing in social responsibility initiatives, this suggests that more accurate segmentation and demand forecasting may require an implicit measure of ethical consumerism. This study draws from literatures in ethical consumption and the psychology of attitudes to develop and validate such a measurement tool. Across three pretests and three studies, findings show that our implicit measure (based on the Affect Misattribution Procedure [AMP]) is cross‐culturally robust in predicting ethical consumption behavior beyond …

The Identity Crisis Of Nil: A Mixed-Method Exploration Of Athlete Brand Perception And Adaptation, Ep Kester

Masters Theses

In the evolving era of athletics, student-athletes find themselves at the center of many contemporary conversations. Consequently, the pressure to create and maintain a brand is commonly observed in collegiate sport. Considering, this study investigates the brand identity perceptions of Division I athletes at Liberty University. Employing a mixed methods approach, this study makes use of a quantitative survey adapted from the validated ABidS (Athlete Brand Identity Scale), as well as qualitative in-depth interviews. The semi-structured interviews provided complex data that indicate areas of brand identity like entitlement, responsibility and program obligation. This research seeks to elucidate branding dynamics surrounding …

Predicting Job Satisfaction Based On Empowerment Factors For Elementary And Secondary Teachers: A Quantitative Study, Tenise R. Williams

Doctoral Dissertations and Projects

This quantitative, predictive correlational study examined the association between empowerment factors and job satisfaction among elementary and secondary school teachers in rural and suburban public schools in the southeastern United States. Teachers who are satisfied in their jobs commit to the best interests of students, thereby positively impacting retention. The study consisted of a convenience sample of 129 elementary, middle, and high school teachers in a southeastern United States coastal area. The two instruments used were the Teacher Empowerment Scale and the Teaching Satisfaction Scale. All data were collected through an email recruitment letter inviting teachers to participate in this …

Leadership Transition Failure In Small To Medium-Size Enterprises, Jonathan Kieren Smilie

Doctoral Dissertations and Projects

Expanding companies may inevitably encounter leadership transition situations that involve challenges for employees, leaders, and founders. Small and medium-sized enterprise (SME) members have experienced leadership transition complications, sometimes due to the loss of tribal and predecessor-specific knowledge, resulting in compromised firm functionality and the long-term viability of businesses. This study adds to the existing body of knowledge on leadership transition failure, including an examination of mechanisms that influence the success and failure of leadership transitions. To address identified knowledge gaps, a flexible design, single-case study was conducted using a constructivist paradigm. Data were collected from a diverse selection of interviewees, …

How The Lack Of Available Funding Affects Nonprofit Organizations, Stacie Germaine Hunter

Doctoral Dissertations and Projects

Nonprofit organizations have been recognized as providing services for underserved populations and offering programs that create household stability. These organizations provide many services and resources to people of all ages. Often, nonprofit organizations are the last resort to meet the essential needs to thrive and sustain their households. These organizations understand their importance to these families, and they try to meet the needs of their communities. However, to do that consistently, funding is required. Over the years, nonprofits have had a decrease in funding. This decrease has caused nonprofits to eliminate programs, services, and close their doors. This study explored …

In The 21st Century, Poor Communication Within Culturally Diverse And Integrated Ethnic Group Workforce Can Lead To Low Productivity, Resulting In Loss Of Revenue, Ihedi Adugba

Doctoral Dissertations and Projects

Today, business is conducted on a global scale, and consequently, culturally diverse workforces are becoming increasingly common. The continual increase in global economic integration within the workforce has given rise to a deeper knowledge of the essence of better communication with people of differing cultures and languages. Multiculturalism is made up of diverse cultural value systems. A culturally diverse workforce enhances cultural identity with individuals of different backgrounds expressing diverse points of view. Organizations tend to reach their maximum potential when the strategy of managing a culturally diverse workforce is strictly followed. Based on socio-cultural diversity, organizations can accommodate individuals …

Entrepreneurs’ Inability To Address Employee Grievances In The Small Business Industry, Tedford Hope

Doctoral Dissertations and Projects

Grievances are common in work, indicating major impediments to employee performance. Employee grievances lower productivity, motivation, and work happiness, damaging firms. This flexible design qualitative study investigated and improved understanding of entrepreneurs' failure to resolve employee concerns in Los Angeles' small businesses, resulting in lower organizational performance. Semi-structured interviews were conducted with 15 participants—4 executives and 11 junior staff. A thematic analysis identified eight main themes: Small business employee grievances; reasons for grievances; consequences of grievances; resolving grievances; leaders' responsibilities in handling grievances; leaders' mindsets that hinder or improve grievance management; and how to improve leaders' mindsets. Data from this …

The Ai-Powered Future Of Digital Transformation: Enhancing Organizations And Leadership Development, Martin Sposato, Eduardo Carlos Dittmar

All Works

Purpose: This paper examines the integration of AI-enhanced coaching systems into traditional organizational development practices and develops a comprehensive theoretical framework to understand these complex interactions. Design/methodology/approach: A narrative literature review synthesizes theoretical perspectives and empirical studies at the intersection of digital transformation and coaching practices. This review systematically examines multiple theoretical frameworks related to human–technology collaboration in organizational contexts. Findings: The research establishes a theoretical framework comprising four interconnected domains: cognitive amplification, collaborative learning, ethical governance and adaptive evolution. Three hypothetical case studies demonstrate the practical application of this framework across diverse organizational settings, revealing both challenges and opportunities …

Explaining The Satisfaction Of The Religious Tourist: The Case Of Maimonides In The City Of Cordoba, César Mora Márquez, Angelo Puccia

International Journal of Religious Tourism and Pilgrimage

Tourism was one of the most severely affected sectors by the Covid-19 pandemic. Even religious tourism, traditionally less susceptible to market fluctuations, is now compelled to adopt innovative strategies in response to these effects. This article analyses the satisfaction of religious tourism, specifically its relationship with the figure of Maimonides, who is considered to be an important religious thinker and is included within the Pantheon database of the Massachusetts Institute of Technology (MIT). A questionnaire was distributed and completed by 720 tourists in the city of Cordoba, Spain, which has close links to Maimonides. The findings indicated that the spirituality …

Ontology, Epistemology And Axiology In Halal Research: Empirical Evidence From Hajj Pilgrimage, Mohammad Mominul Islam

International Journal of Religious Tourism and Pilgrimage

The philosophical contributions of ontology, axiology, and epistemology have not provided a clear understanding of conventional or Halal tourism, including the Hajj pilgrimage. Against this background, this study aims to explore the Halal perspective of knowledge creation, including At-Tawhid, Ijtihad, and philosophies, through a qualitative and grounded theory approach with inductive reasoning and ethnographic approach. The author collected primary data through active observation of the Hajj rituals from June 16th to July 25th, 2022, in Makkah, the Kingdom of Saudi Arabia, and popular blog posts about the travel experience of pilgrims. Then, the data were analysed using ATLAS.ti to result …

Spirituality And The Quest For Transcendence On The Portuguese Way Of St. James, José Luís Braga, Miguel Pazos Otón, Isabel Borges

International Journal of Religious Tourism and Pilgrimage

The pilgrimage to Santiago de Compostela is a kind of proto tourism in a world where the number of pilgrimages has increased considerably. In the past the only motivation for such pilgrimages was religious, today we are witnessing the emergence of new motivations, such as cultural and even sporting ones. The research questions that guide this study are the following: Are faith and religion still strong enough motivations to justify pilgrimages to Santiago de Compostela? Are there points of convergence between religious and secular pilgrims? Can the Camino be a means of awakening religious vocations? In short, what is the …

Miracles Have Subjective Meaning For Religious Travellers, Even If They Are Not Supernatural, Stephen F. Haller

International Journal of Religious Tourism and Pilgrimage

Miracles still play a role in religious tourism even though it is impossible to distinguish them as divinely inspired, rather than derived from ‘mere’ psychological causes. One might ask whether it matters to a religious tourist or pilgrim that the adoption of a religious attitude to the mysteries of miracles is not grounded in religious belief in the supernatural. Are religious tourists and pilgrims not just inventing comforting illusions in wilful ignorance?

This philosophical paper will relate a few examples of miracles; and explain how the experience of miracles is a subjective experience, and not an objective belief in a …

A Study Of Push And Pull Motivational Factors Of Religious Tourism In India, Niharika Singh, Somesh Dhamija, Aruna Dhamija

International Journal of Religious Tourism and Pilgrimage

This study investigates the motivational factors that drive both foreign and domestic religious tourists to visit Vrindavan, one of India’s most famous Hindu religious sites. Using an established push and pull framework, the research explores why tourists choose Vrindavan as a destination for religious tourism. Based on existing theoretical and empirical studies, the researchers developed a quantitative approach, employing a three-part questionnaire to collect data from 598 visitors. Through Principal Component Factor Analysis, the study identified five key push factors and four pull factors, with religious beliefs and cultural enjoyment being the most prominent. The findings confirm the relevance of …

Visitor Experience Model At The Marian Shrine Of La Vang, Younghee Lee, Hyo Dan Cho

International Journal of Religious Tourism and Pilgrimage

This research explores tourists’ experiences at La Vang in Vietnam. La Vang as a place of Catholic Marian apparition, is a sacred pilgrimage site that holds great religious significance for Catholics. This study employs both qualitative and quantitative methodologies to develop a model of the visitor’s experiences at La Vang. The initial qualitative study involved in-depth interviews and participant observation. Subsequently, the findings of the qualitative study were validated in the second quantitative study, which involved 75 surveys with residents of Macau who visited La Vang. This study proposes seven key scales measuring tourists’ experiential aspects at the sacred place. …

Confucian Virtue Ethics And Tourists’ Response To Spiritual Destinations: Ho Chi Minh City, An Sor Model Approach, Nguyen Van Si, Vo Duy Minh

International Journal of Religious Tourism and Pilgrimage

This study aims to identify key factors that impact tourists’ responses, such as electronic word of mouth, and revisit intention to spiritual destinations. Based on the Stimulus-Organism-Response (S-O-R) framework, this study introduces ritual propriety in Confucian Virtue Ethics as a new ‘stimulus’, along with destination image and tourism facilities. In addition, this study introduces spiritual belief and gratitude as two new ‘organisms’ together with destination attachment. The quantitative analysis of 470 spiritual tourists’ responses in Ho Chi Minh City confirmed that ritual propriety, destination image, and tourism facilities as ‘stimuli’, impact gratitude, spiritual belief, and destination attachment as ‘organisms’, resulting …

The Eyes Of Csr: Creating A Consulting Methodology To Bring Strategic Corporate Social Responsibility Into Established Organizations, Raven V. Brookes-Mcdougall

Student Theses and Dissertations

Corporate Social Responsibility (CSR) has become a crucial aspect of the corporate mindset, driven by the increasing demand for ethical and sustainable practices. Despite the strong business case for its implementation, CSR deployment often lacks strategic direction. This capstone project, titled "The Eyes of CSR: Creating a Consulting Methodology to Bring Strategic Corporate Social Responsibility into Established Organizations," aims to develop a universally applicable framework for integrating CSR into established organizations. This will be achieved through an extensive literature review that explores the multifaceted nature of CSR, including its history, benefits, challenges, criticisms, and various approaches.

The resulting framework emphasizes …

Invited Paper: Augmenting Pilgrimage With Ai: Walking The Kumano Kodō Iseji With A Digital Companion, Wayne E. Arnold, John A. Shultz

International Journal of Religious Tourism and Pilgrimage

Can a pilgrimage feel sacred when walking it alongside an artificial intelligence? In early 2025, we set out with a custom-built AI companion to walk the 170km Kumano Kodō Iseji route, exploring how digital tools might reshape one of Japan’s oldest pilgrimage paths. Rather than replacing the traditional experience, the AI deepened it by providing real-time translations, historical context, and even companionship during long stretches of remote trail. This field reflection explores how AI, when thoughtfully programmed and intentionally used, can augment sacred travel without diminishing its meaning. Walking with AI allowed us to engage more fully with the layered …

Religious Festivals: A Niche Celebration To Foster Economic And Socio-Cultural Sustainability, Pooja R, Sathiyabamavathy K Dr

International Journal of Religious Tourism and Pilgrimage

Festivals are a distinct type of celebration and have the potential to boost the economic and socio-cultural aspects of tourism. This case study analysis focuses on the Chithirai festival, a well-known and recognised religious festival in South India that attracts many visitors yearly. The festival is celebrated in Madurai, southern Tamil Nadu, popularly known as India’s cultural capital. The unique Chithirai festival commemorates various narratives from Hindu scriptures, the most notable of which is the celestial wedding of Goddess Meenakshi and Lord Sundareswaran. This article delves into the festival’s economic and socio-cultural contributions and its historical and religious implications. The …

Fan Perceptions Of Dynamic Ticket Pricing In Professional Sports: The Impact Of Transparency, Incentives, And Demographics, Joshua Greer, Nicholas Zoroya

The COSMA Journal

Abstract

Dynamic Ticket Pricing (DTP) has become a widely implemented strategy in professional sports, allowing organizations to adjust ticket prices based on demand fluctuations. While DTP optimizes revenue generation for teams, its impact on fan perceptions, purchasing behavior, and loyalty remains a crucial consideration. This study examines the influence of age, gender, pricing transparency, and promotional incentives on fans’ perceptions of fairness, trust, and purchasing decisions within a dynamic pricing model.

A total of 57 participants completed a survey assessing their attitudes toward DTP. Key areas of analysis included perceived fairness, willingness to pay for high-demand games, trust in pricing …

Enhancing Consumer Trust In Displayed Information Through Digital Price Tags In Retail Marketing, Mark Yi-Cheon Yim, Sukki Yoon

Marketing Department Faculty Journal Articles

Although digital price tags have been widely adopted in many brick-and-mortar retailers, our understanding of their optimal use remains limited. Considering their ability to easily update prices and promotional messages remotely, concerns have emerged regarding consumer trust in the displayed information. This study examines the role of digital price tags in retail marketing, with a particular focus on their effectiveness in building consumer trust in displayed information. To explore this, three online experiments are conducted to investigate strategies for enhancing consumer trust in the use of digital price tags. Studies 1a and 1 b provide evidence that digital price tags …

Leveraging College Men’S Sports Betting Experiences To Inform Responsible Gambling: A Focus Group Study, Chance V. Dow, Matthew D. Andersland, Emily A. Velandia, Rory A. Pfund, James P. Whelan

UNLV Gaming Research & Review Journal

College students are especially vulnerable to the harms associated with sports betting. Responsible Gambling (RG) strategies aim to mitigate these harms. However, research on the relevance and adoption of RG strategies among college students is limited and lacks insight from consumer experiences. The current study conducted a qualitative investigation to examine the experiences of college men who sports bet to provide guidance on how these experiences can subsequently inform RG. Three online focus groups with college men who sports bet (n = 12) were conducted using a semi-structured interview guide. Discussions were recorded, transcribed, and analyzed using an open …

Event Planners And Plants: Creating A Blooming Experience, Rebekah E T Rowland, Mary S. Olle

ICHRIE Research Reports

This research examines how event planners and horticulturists can collaborate to enhance guest experiences through events hosted at arboretums and public gardens. The meeting and event industry offers diverse opportunities, aiming to create memorable, engaging experiences that encourage return visits. Unique venues such as botanical gardens blend natural beauty, education, and community engagement, elements that traditional spaces often lack. Horticulture, rooted in the art, science, and business of plants, benefits from partnerships with event planners who bring expertise in design and guest experience. Based on existing literature, this study explores how thoughtful event design featuring sustainable floral arrangements and nature …

The Tax Adviser, Volume 15, Number 7, July 1984, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Hospitality Operators And Cannabis Tourism In The South: Insights On Policy & Regulations, Nick E. Johnston, Kelly Way, Chloe Tyner, Betsy Garrison

ICHRIE Research Reports

Cannabis tourism offers new opportunities for U.S. hospitality, although regional adoption is limited and complex due to diverse legal frameworks. Through qualitative document analysis (QDA) of regulatory frameworks in 14 Southern U.S. states, this study compares policies on consumption, sales, and employment in states with limited or emerging cannabis programs. Findings reveal that hospitality operators can enhance guest experiences by creating private, wellness-focused cannabis environments and advocating for gradual policy adjustments. However, compliance with strict consumption, licensing, and workplace rules is essential to mitigate legal risks. This study highlights the South's cannabis tourism potential within politically conservative markets, suggesting that …

The Tax Adviser, Volume 15, Number 6, June 1984, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Lubin Business Review 2025

Lubin Business Review

No abstract provided.

The Business Of Business: A Biblical Approach To The Purpose Of The Firm, Abraham Johannes Oberholster

The Journal of Biblical Foundations of Faith and Learning

The debate on the purpose of the business corporation has been raging for more than a century. Inspired by capitalistic thinking, economists, corporate managers and investors have mostly maintained that the predominant goal for corporations is to maximize shareholder wealth. In contrast, society has argued that the corporation also has a social responsibility as a legal entity and community member.

The legal precedent set in 1919 with Dodge v. Ford Motor Co. is that “a business corporation is organized and carried on primarily for the profit of the stockholders”. The oft quoted argument of Milton Friedman (1970) that the social …

Taxation Of Scholarships And Fellowships: Continuing Controversy And Confusion, Allan H. Savage

Tax Adviser

No abstract provided.