Digital Commons Network^™

Accounting And Economic System Classification: An Adverse Effect Of The Misconceptualization Of Capital, Henry Zeno Chalu

Business Management Review

This paper discusses the influence of accounting on economic system classification. Particularly, it traces how a misconception of the accounting term ‘capital’ led to a misleading characterization of capitalism and socialism as inherently oppositional economic systems. This misunderstanding stems from neglect of the two complementary modes of thought on which accounting as a science rests: reasoning, which is the conceptual, idealistic dimension, and proving, which is the technical, physicalist dimension. Both modes are integral to the construction of most of the accounting terms used in economics. If an accounting conceptualization had been followed, capitalism and socialism would not …

A Multi-Stakeholder Perception Model Of Study Tour Resources: A Grounded Theory Study, Zhao Junming, Diana Mohamad

The Qualitative Report

Understanding stakeholders’ perceptions of study tour resources is essential for improving resource planning, enhancing program quality, and fostering more sustainable tourism practices. In this study, "study tour resources" refers to the educational, cultural, natural, and service elements, among others, that support experiential learning during organized study tour activities. This study addresses the research question: What are the key dimensions of stakeholders’ perceptions of study tour resources, and how do these dimensions interact to form a coherent perception model? Our study endeavors to construct a comprehensive perception model of stakeholders regarding study tour resources. To achieve this end, guided by constructivist …

To What Extent Could Quantum Computing Pose A Threat To Global Modern Data Security?, Aniket Maheshwari

Journal of Cybersecurity Education, Research and Practice

Quantum computing has emerged as a transformative technology with the potential to fundamentally disrupt modern cryptographic systems that underpin global data security. This paper examines the extent to which quantum computing could pose a threat to modern global data security by synthesising existing technical, institutional, and policy-oriented literature. Drawing on a narrative review of scholarly research, industry reports, and government frameworks, the analysis focuses on the implications of quantum algorithms such as Shor’s and Grover’s, which challenge the mathematical foundations of widely used cryptographic schemes. The findings suggest that while quantum computing presents a credible long-term threat to asymmetric encryption …

Sexual Harassment: What Utahns Need To Know, Brie Sparks, Susan R. Madsen

Marketing and Strategy Faculty Publications

Sexual harassment and gender-based discrimination are ongoing challenges that affect individuals, workplaces, and communities across Utah. When individuals experience harassment, unfair treatment, or marginalization due to gender, their sense of safety, confidence, and self-worth are diminished. These experiences disproportionately impact women, particularly in settings where they are underrepresented or face unequal power dynamics. Addressing these issues requires a shared commitment to creating respectful environments that support the well-being and success of all Utahns.

A System Dynamics Perspective Of User Adaptation: The Case Of Exoskeleton Technology, Enzo Novi Migliano

USF Tampa Graduate Theses and Dissertations

Technology implementation is a common occurrence in organizations to which workers must adapt. Although research on workers' technology acceptance is widely spread, research on the workers' technology adaptation process is less represented in the literature. The discrepancy in the literature permeates research on new technologies currently being implemented in organizations, such as occupational exoskeletons. As in other technologies, the variance research perspective dominates the literature on exoskeleton implementations. The current thesis aims to foster process research by formalizing the coping model of user adaptation (Beaudry & Pinsonneault, 2005) and exploring research questions regarding workers' adaptation to general technology and exoskeletons. …

Corporate Eldercare Responsibility: Forging A Strategic Approach To Sustaining Work–Care Balance, Kazunori Kobayashi, Gabriel Eweje, Mayowa Babalola, Tazeeb Rajwani

Research outputs 2022 to 2026

Purpose – Population ageing is intensifying pressures on employees with eldercare responsibilities, yet eldercare remains weakly addressed within corporate social responsibility (CSR) and business strategy research. This study aims to examine how firms strategically respond to these emerging pressures and develops the concept of corporate eldercare responsibility. Design/methodology/approach – The study draws on qualitative interviews with senior managers in large Japanese corporations. The analysis focuses on how firms interpret eldercare-related challenges and translate them into organisational responses within existing employment and CSR strategy frameworks. Findings – The findings identify two distinct CSR logics shaping organisational responses. Provision-focused practices extend supports …

Bridging The Visibility Gap: Advancing Radio Frequency Identification Integration For Customer-Facing Supply Chain Transparency And Operational Efficiency, Henry Steven Groulx

Doctoral Dissertations and Projects

This study examined a persistent challenge in operations management, the gap between the internal capabilities of Radio Frequency Identification (RFID) systems and their limited external application in customer-facing and supply network contexts. Grounded in a constructivist-pragmatic perspective and guided by adaptive structuration theory, the research employed an exploratory qualitative multiple-case study design across six manufacturing and logistics organizations. Data were collected through 24 semi-structured interviews, organizational documents, and operational artifacts, which were triangulated to support robust analysis. Findings indicated that RFID systems effectively supported internal operations, including inventory accuracy, process control, and exception management. However, their value diminished when extended …

Book Review - Violent Impacts: How Power And Inequality Shape The Concussion Crisis, Samuel M. Clevenger

Global Sport Business Journal

Kathryn Henne and Matt Ventresca’s Violent Impacts critically examines how narratives surrounding CTE, TBI, and the concussion crisis are constructed across sport, the military, law, media, and science. Drawing on intersectional feminism and science and technology studies, the authors show how dominant concussion discourses privilege the experiences of White male athletes while marginalizing other groups. Based on extensive fieldwork, the book makes an important contribution by exposing representational inequalities and highlighting the intersectional gender politics of concussion research and public debate.

Mobilizing Social Capital In Social Entrepreneurship: Strategies, Networks, And Growth In The Egyptian Context, Doaa Alaa

Theses and Dissertations

This thesis examines how social entrepreneurs in Egypt strategically mobilise social capital to access resources, legitimacy, and opportunities within a fragmented and institutionally ambiguous ecosystem. Drawing on qualitative case studies of eight legally registered, mission-driven for-profit enterprises, the study analyses how founders build and leverage offline and online networks through practices such as emotional bonding, community formation, knowledge sharing, symbolic positioning, ecosystem engagement, and digital presence. Through thematic analysis of semi-structured interviews and secondary data, the research identifies a set of relational strategies that function as core mechanisms for entrepreneurial growth in contexts where formal support structures and legal definitions …

Where To Now With Privacy? A Systematic Literature Review With Human–Artificial Intelligence Synthesis (Slr-Hais), Moulik M. Zaveri, Ameet Pandit, Violetta Wilk, Steven D’Alessandro

Research outputs 2022 to 2026

Purpose – The development of digital technologies has led to changes in how consumers perceive privacy. This systematic literature review (SLR) aims to introduce human–artificial intelligence (AI) synthesis (HAIS) as a novel methodology for extending traditional SLRs. Design/methodology/approach – A comprehensive review of the privacy literature is conducted to demonstrate the efficacy of the SLR with HAIS (SLR-HAIS) approach, using 149 articles published by top marketing journals on consumer privacy. The PRISMA approach is adopted as the organizing framework. In addition, the TCCM framework is applied in conjunction with Leximancer-driven HAIS analysis, which utilizes natural language processing techinques for thematic …

Educating Ncaa Student-Athletes To Mitigate Social Media Risks: Results From An Intervention Pilot Program, Ksenia Power, Nataliya Bredikhina, Bomin Paek

Journal of Issues in Intercollegiate Athletics

With the introduction of the NCAA’s Name, Image, and Likeness (NIL) policy in July 2021, student-athletes have become increasingly reliant on social media for personal branding and monetization. However, prior research suggests that excessive social media use can negatively impact student-athletes’ well-being, highlighting the need for targeted digital literacy education. Addressing these concerns, this study designed and evaluated an online intervention, “Student-Athlete Training for Online Resilience Management” (STORM), aimed at improving student-athletes’ perceived knowledge and confidence in navigating social media-related risks. Using two waves of survey data (N = 117), the study assessed changes in perceived knowledge of social …

Understanding Parents Perceptions Concerning Division I Student-Athlete Mental Health, Jonathan M. Casper, Jason Bocarro, Marie Amidon

Journal of Issues in Intercollegiate Athletics

Collegiate student-athletes (SAs) frequently underreport mental health concerns and are less likely to seek professional support compared to their non-athlete peers. Given the substantial emotional and academic support parents provide, this study examined NCAA Division I parents’ perceptions of their student-athletes’ mental health and overall well-being, as well as their awareness and perceptions of available mental health services. An online survey (N = 178) was administered across two Division I universities. Parents reported considerable concern regarding mental exhaustion, anxiety, academic pressures, and future planning. They also identified sport-specific stressors, including relationships with coaches, playing time, team dynamics, and injuries. Although …

Driving Development: Coalitions, Policies, And Upgrading Brazilian Automotive Technology (1988–2025), Henrique Estides Delgado

Electronic Theses and Dissertations

Among industrial activities in Brazil, the automotive sector generates some of the most significant and multifaceted multiplier effects on the country’s gross domestic product (GDP). The sector integrates activities ranging from raw materials to high-tech services, incorporating advanced technologies that influence innovation and positioning in global value chains (GVCs). Remarkably, this industry has been structured over time by public policies that have decisively shaped incentives for its participants. The world’s largest automotive multinationals have been attracted to operate in the country through varied institutional arrangements involving domestic capital and incentives across federative units. This dissertation analyzes how variations in institutional …

The Palm Farm Next-Door: Land Concessions, Livelihoods, And Nutrition In Plantation-Adjacent Communities, Julia Entwistle

Electronic Theses and Dissertations

Large-scale land concessions have reshaped agrarian landscapes globally, yet their implications for community land tenure, livelihoods, and nutrition remain unevenly understood. This dissertation examines how plantation agriculture and foreign investment have transformed land access, labor relations, and food systems in Liberia, a country with one of the highest proportions of land under concession globally. Guided by a political ecology framework, the study employs a mixed-methods design integrating policy analysis, in-depth interviews, and household surveys across two palm oil concession sites. The findings show that ambiguous land policies historically facilitated dispossession, while recent legal reforms have enabled communities to strategically mobilize …

Becoming The Phoenix: Black Women’S Experiences And Leadership Growth Through Humanized Black Feminist Action Learning, Jovan Keith

Electronic Theses and Dissertations

This study examined the workplace learning experiences of Black women professionals in corporate leadership contexts. Leadership development programs often rely on standardized models that overlook the lived realities shaping Black women’s professional experiences. In response, this study introduced Humanized Black Feminist Action Learning, a leadership development intervention that integrates Black feminist scholarship, humanizing pedagogy, and critical action learning.

Using a qualitative case study design, the research examined a cohort of midcareer Black women professionals who participated in four facilitated learning sessions structured around workplace dilemmas. During these sessions, participants engaged in reflection, dialogue, and action as they examined workplace dynamics …

The Style Of Decision: Consumer Wisdom And The Mediating Role Of The Heuristic-Systematic Model Of Information Processing In Clothes Shopping, Nourane Sakr

Theses and Dissertations

Rationality and emotions are often treated as opposing forces in decision-making. Yet what if the more productive question is not which one prevails, but how a balance between the two might be achieved? Wisdom offers precisely this kind of integrative paradigm. Wisdom is a central trait for self-development; yet, little has been explored on Consumer Wisdom from a communications perspective. The theory has been initially examining ecology principles with an extensive space in consumer behavior and marketing practices. This research approaches consumer wisdom in online fashion advertising context whilst understanding the common information processing modes; evoked by the mediation of …

Trends In Non-Profit Cybersecurity: Analyzing Three Years Of Incident Data From The Npcir, Stanley Mierzwa, Joanna Paliszkiewicz, Edyta Skarzyńska

Center for Cybersecurity

This study analyzes cyberattack trends targeting non-profit organizations using longitudinal data collected over a three-year period within the Non-Profit Cybersecurity Incident Repository (NPCIR). Developed through a National Security Agency Center of Academic Excellence in Cyber Defense (NSA CAE-CD) designated center, the NPCIR applies an open-source intelligence (OSINT) methodology to systematically document cybersecurity incidents affecting the global non-profit sector. This study examines attack types, threat actor characteristics, sectoral distribution, and cybersecurity impacts using the Confidentiality–Integrity–Availability (CIA) triad framework. The results indicate that availability-related incidents, particularly ransomware and distributed denial-of-service (DDoS) attacks, constitute the most prevalent threats, while confidentiality breaches remain highly …

Environmental, Social, And Governance (Esg) Research: A Systematic Review Of Recent Trends (2020–2024), Jiyeon Kim Ph.D., Wooyoung Yang

Faculty Publications

The 2020–2024 period marks a pivotal era in sustainable development, characterized by significant regulatory developments, including the EU Corporate Sustainability Reporting Directive (CSRD), the International Sustainability Standards Board standards, and the introduction of mandatory ESG reporting requirements worldwide. This review examines how recent policy changes have reshaped the linkages between ESG and sustainability. Following the PRISMA 2020 guidelines, we conducted a systematic review examining empirical studies of ESG–sustainability performance relationships published between 2020 and 2024. Studies examined the quantitative relationships between ESG sustainability performance and publicly traded corporations. Quality assessment employed the adapted Newcastle–Ottawa Scale with sustainability-specific criteria. From 2847 …

Measuring Strategic Plans In Cosma Accredited Programs, Coral Bender, Michael Smucker, Zachary Beldon, Jay Jisha, Dene Williamson

The COSMA Journal

Strategic planning is an important part of ensuring efficiency across industries, despite this, many struggle with writing measurable and appropriately aligned strategic planning documents. Summatively, strategic planning documents should be a guiding force for all things, including budgeting. The present paper analyzes every Operational Effectiveness Goal (OEG) and corresponding measure made publicly available for COSMA Accredited programs during the 2023-2024 reporting to gain a better understanding of what accredited sport management programs priorities in the measurement of their strategic plans. Emphases on community affiliations and feedback as well as a reliance on institutional level data emerged. Practical applications for sport …

Building Evidence For Active Work Through A Bibliometric Review Of Employee Physical Activity And Job Performance, Tamara Stanković, Alenka Slavec Gomezel

Economic and Business Review

Physical activity (PA) is widely recognized as beneficial for employee health and well-being, yet research linking employee PA to job performance remains fragmented across disciplines, outcome conceptualizations, and theoretical perspectives. Although prior systematic reviews and meta-analyses report generally positive effects of workplace PA on health-, absenteeism-, and productivity-related outcomes, they provide limited insight into how this research field is intellectually structured or how it has evolved over time. To address this gap, we conduct a comprehensive bibliometric review of the employee PA–job performance literature. Using performance analysis alongside co-citation, co-occurrence, and bibliographic coupling techniques and interpreting results through the invisible …

The Influence Of Religiosity On Financial Reporting Quality Across Countries: The Moderating Effect Of Legal Origin, Abdellatif Adem, Raida Chakroun

Economic and Business Review

This study examines the connection between religiosity and earnings quality, employing accrual-based and real earnings management as key indicators. By analyzing data from 22 countries from 2020 to 2023, the study identifies a negative correlation between religiosity and earnings manipulation, suggesting that managers in more religious environments are less prone to such practices. The robustness of these results is validated through multiple methods and alternative religiosity metrics. Furthermore, the study highlights the role of legal systems in shaping this relationship, demonstrating that managers in religious nations governed by civil law are more likely to engage in earnings management. This study …

Hr Analytics: A Bibliometric Analysis Using Web Of Science (Wos) Database And Exploring New Horizons, Akanksha Srivastava, Ram Singh

Management Dynamics

Purpose: Recent years have seen a rise in popularity for the study of human resource analytics, which is a relatively young field of study. The research that has been done in this area is advancing and will open new avenues for future investigation. The paper discusses the theoretical foundations upon which the operation of HR analytics is based.

Methodology: The paper gives insight into the publications, authors, keywords, nations, references, and journals of the studies by employing Bibliometric analysis. Overall, 210 publications that were published between 2012 and 2022 were considered all were research articles for the present study. For …

Ms110 Syllabus: Introduction To Computers, Information Systems, And Artificial Intelligence, Wei Zhang

Management Science and Information Systems Faculty Publication Series

This is a syllabus for Professor Wei Zhang's MS110: Introduction to Computers, Information Systems and Artificial Intelligence Course within UMass Boston's College of Management. This is an Open Educational Resource and can be remixed, copied, redistributed, altered and reused as long as permission is given to the original creator.

From Gaming To Politics: The Impact Of Political Chatter By Social Media Influencers On Consumer Engagement With Non-Political Content, Mahdi Niknejad Moghadam

Marketing Faculty Publications and Presentations

Social media influencers (SMIs) have become integral to digital marketing, shaping consumer perceptions and promoting products and services. While some SMIs are dedicated to political content or develop such content occasionally, nonpolitical SMIs may also engage in political chatter within their usual content. This study examines the effects of such chatter on consumer engagement by focusing on gaming SMIs. The main analysis is based on a dataset of 43,892 videos from 200 SMIs. The findings indicate that, overall, political chatter intensity in non-political content negatively impacts user engagement. However, this adverse effect is mitigated when SMIs express negative emotions, i.e., …

Experience Therapy: How Service Experiences Regulate Everyday Negative Affect, Chang Ma Ph.D., Jae Eun Park, Alei Fan, Laurie Wu

Faculty Publications

In today's fast-paced and high-pressure society, maintaining emotional well-being requires effective strategies for managing everyday negative affect. This research examines the role of service experiences in reducing negative affect and introduces experience therapy as a novel strategy for affect regulation. Through a series of studies, we assess the effectiveness of experience therapy and investigate how different service experiences—varying in levels of personal effort involvement and social involvement—contribute to negative affect regulation. The findings demonstrate that experiences requiring high personal effort and social involvement are particularly effective in alleviating negative affect, especially among emotionally stressed individuals. These effects are mediated, respectively, …

Homelessness And Business: Perception, Affect And Opportunity, Asatur Nor-Ashkarian

University Honors Theses

This thesis examines the relationship between business owners and individuals experiencing homelessness within urban commercial districts in the United States, arguing that the dynamic is shaped primarily by spatial concentration, uneven power structures, economic pressure, and public framing rather than simple conflict between competing interests. Drawing on stakeholder analysis, business perception surveys, a mixed-methods study, and an original content analysis of 50 news articles spanning 23 states, this thesis identifies a consistent pattern: business owners broadly perceive homeless presence as negatively impacting safety, cleanliness, and consumer behavior. Local news media reinforces those perceptions through predominantly negative framing of homeless individuals. …

Unveiling The Strategic Impacts Of Extending Membership-Based Free Shipping Programs Beyond The Online Marketplaces, Geng Sun, Huseyin Cavusoglu, Srinivasan Raghunathan

Information Systems Faculty Publications

Online marketplaces, which facilitate transactions between consumers and sellers, have transformed the shopping experience across multiple product categories. Addressing the challenges related to shipping associated with online purchases of physical products, many marketplaces have introduced membership-based free shipping (MFS) programs and concomitantly invested heavily in their logistics and fulfillment capabilities. Seeking to monetize these capabilities, Amazon recently extended its program to encompass outside sellers, enabling member consumers to get free shipping even when purchasing from external sources. Although such an extension offers the potential for additional revenue in the form of “logistics as a service” (LaaS), it also pits marketplace …

News Media Coverage Of Measure Ula: How The Story Of La’S Big Project To Address Homelessness And Affordable Housing Got Sidetracked By The Story Of Big Real Estate, Christopher R. Martin

Faculty Publications

“Measure ULA,” named after United to House LA, was approved by voters in Los Angeles in 2022 to create a dedicated, long-term funding source for solutions to homelessness in LA, including funding the construction of affordable homes and preventing homelessness by helping tenants stay in their homes. The funding would come from a new tax on the most expensive real estate transactions in L.A. (i.e., mansion tax), and would affect fewer than 4% of all property transactions. At the end of three years of local news coverage about Measure ULA from the Los Angeles Times and LAist, the news audience …

Marketing As Practice: Resolving The Hunt-Anderson Stalemate Through Practice Theory, Stephen A. Lemay, Martin Svendsen

Journal of Applied Marketing Theory

This paper revisits methodological debates in marketing theory, tracing the progression from Sidney Levy’s work on symbolic consumption to the Hunt–Anderson empiricist–relativist debate. We argue that this debate rests on a category error: marketing has been misclassified as either a science or an interpretive discipline. Drawing on contemporary practice theory, we reconceptualize marketing as a professional practice oriented toward creating and managing exchange relationships within cultural contexts. This perspective resolves the Hunt–Anderson stalemate, clarifies the epistemological foundations of Consumer Culture Theory (CCT) and Transformative Consumer Research (TCR), and generates distinct research questions and methods. Through comparative exemplars, we show how …

The Impact Of Artificial Intelligence And Neuro-Linguistic Programming On Candidate Assessment In Talent Acquisition, Amna Fahim

Dissertations

Digitalization in human resource management led to the implementation of Artificial Intelligence (AI) and Neuro Linguistic Programming (NLP) in recruitment practices. However, although AI and NLP were adopted globally, the empirical evidence in emerging countries, especially Pakistan, was scanty. Hence, this study investigated the impacts of individually and jointly implementing AI and NLP on candidate assessment outcomes in the telecommunications industry in Pakistan. According to the literature, this study is grounded in Technological Determinism, Machine Learning Theory, Psycholinguistic Theory, and Cognitive Behaviorism. A quantitative correlational approach was used in this study. To investigate the proposed research questions, descriptive statistics, Pearson …