Digital Commons Network^™

Ai Adoption And Organizational Resilience In Turbulent Environments: The Mediating Role Of Employee Digital Literacy And The Moderating Role Of Innovation-Supportive Climate In The Iraqi Hospitality Sector, Hasan Mutashar Gbouri

Arab Economic and Business Journal

This study examines whether adopting artificial intelligence (AI) strengthens organizational resilience when the operating environment is hostile, and identifies the internal conditions an organization must satisfy before an AI investment translates into resilience. Two mechanisms anchor the argument: employee digital literacy, which carries the effect, and an innovation-supportive climate, which conditions it. We surveyed 400 employees across three premium hotels in Baghdad, Iraq, sampled by operational level, and tested the model with structural equation modeling in AMOS 26.0. The results show that AI adoption alone yields only a modest direct gain in resilience. Slightly more than half of its total …

When Auditors Trust Ai: A Qualitative Study Of Professional Judgment, Data Quality, And Adoption Barriers In Lebanon, Joseph Serghani

Arab Economic and Business Journal

This study explores auditors’ trust in AI in a limited-resource and turbulent context, namely Lebanon. Using semi-structured interviews with 14 junior and senior auditors in Lebanon, this study identifies the factors that make auditors either willing or unwilling to trust in AI-powered audit processes. The results indicate that auditors perceive the potential benefits of AI, such as increased speed, capacity, and ability to detect anomalies. Yet, trust in AI is limited by concerns about implementation costs, the erosion of professional judgment, blockchain complexity, data overload, and reliance on high-quality data. Instead of excluding AI from the equation, auditors perceive it …

Entrepreneurship Ecosystems, Desire, And Convergence, Kyle Scott

Journal of Business & Entrepreneurship

Entrepreneurship ecosystem research explains convergence through mechanisms such as informational cascades, institutional isomorphism, herding, clustering, and knowledge spillovers. While these perspectives account for how convergence occurs, they provide a more limited explanation of why entrepreneurs, investors, and other ecosystem participants come to pursue the same ventures, industries, and measures of success. This paper argues that convergence reflects the social mediation of desire. Drawing on René Girard's theory of mimetic desire, it develops a conceptual framework explaining how entrepreneurial desire becomes aligned within shared evaluative environments. The paper advances three propositions. First, ecosystems characterized by evaluative monism are more likely to …

Modern Instructional Science, Ai Integrated Pedagogy & Innovation In Higher Education, Yasmeen Ahmed

Presentations and Posters

The rapid evolution of digital technologies and artificial intelligence (AI) is reshaping teaching, learning, and knowledge production across higher education. This one-day faculty development workshop, Modern Instructional Science, AI-Integrated Pedagogy & Innovation in Higher Education, explores contemporary approaches to designing, delivering, and enhancing student-centered learning experiences in both face-to-face and online environments. The workshop introduces key principles of instructional science, course design, active learning, formative assessment, and learner engagement, supported by established educational theories and evidence-based best practices. Participants examine strategies for developing well-organized, outcome-aligned courses; fostering collaboration and meaningful interaction; and enhancing student success through effective instructional planning …

The Influence Of Pestle Factors On Organizational Culture, Structures, And Operational Risks Within Multinational Enterprises In The East African Community: A Qualitative Study, Sherria Mcguire

Doctoral Dissertations and Projects

This qualitative multiple-case study investigated the impact of political, economic, social, technological, environmental, and legal (PESTLE) factors on the structures, culture, and operational risks of multinational enterprises (MNEs) operating within the East African Community (EAC). Despite the recognized importance of macro-environmental analysis in international business research, limited empirical research had examined how PESTLE factors systematically shape operational risks in institutionally diverse and emerging markets. The study addressed the lack of a structured framework for evaluating these risks, which contributed to misalignment between host country conditions and organizational strategies. This study employed a pragmatic qualitative multiple-case study design, informed by research …

Banks' Conservative Lending Since Covid-19: The Effect On Trading Rates, Daniella Puig

Doctoral Dissertations and Projects

This dissertation investigated how bank’s conservative lending during the COVID-19 global pandemic affected trading rates, examined through a constructivist lens and established with a flexible, mixed-methods design. Rather than addressing bank behavior and market pricing in a mechanical way, this study contextualizes mortgage lending conservatism as a response to uncertainty derived from a socially constructed interpretation of risk, the financial narrative at the time, and regulatory policy. Using qualitative interviews with mortgage lenders, combined with a quantitative analysis of survey data, this research explores mortgage lending decision- making during the crisis. The flexible design enables the use of both qualitative …

Designing Micro-Creativity Interventions In Undergraduate Entrepreneurship Education: A Phase 2 Pedagogical Study, Shawn E. Schooley

Journal of Business & Entrepreneurship

The purpose of this study is to examine the design and implementation of micro-creativity interventions as a pedagogical approach for helping undergraduate entrepreneurship students translate abstract creative concepts into actionable entrepreneurial practice. Drawing on data from a Fall 2025 undergraduate Creativity and Innovation course, this Phase 2 pedagogical study focuses on instructional design, scaffolding, and implementation rather than causal effectiveness claims. Micro-creativity interventions, short, repeated instructional activities embedded throughout the course, were integrated into routine coursework and examined using aggregate assignment performance, student self-evaluations, structured reflections, and course-level evaluation data. Findings suggest that repeated, low-stakes creative activities supported sustained engagement …

Employing Derivatives In Exchange-Traded Funds: International Perspective And Polish Evidence, Tomasz Miziołek

Journal of Banking and Financial Economics

The main aims of the paper are to examine the use of derivatives by 13 exchange-traded funds primarily listed on the Warsaw Stock Exchange over 2010–2025, including their magnitude and functions, and to identify patterns in derivative use over the past three decades worldwide. The results reveal that derivative use was common among exchange-traded funds listed on the Warsaw Stock Exchange; however, it was limited to basic applications. Futures (standard, e-mini, and micro e-mini) were used to obtain leveraged or inverse market exposure or as a supplement to equity holdings, total return swaps were used for synthetic replication, and forwards …

Front Matter Of Volume 19 Issue 2, Editor Business Review

Business Review

Contents, Editorial board, Aims & Scope

Front Matter Of Volume 19 Issue 1, Editor Business Review

Business Review

Contents, Editorial board, Aims & Scope

The Contemporary Tax Journal’S Interview With Ms. Julia Ushakova-Stein, Shuang Zhang

The Contemporary Tax Journal

No abstract provided.

2026 Uworld Cpa Exam Review Questions

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal Volume 15, No. 1 – Summer 2026

The Contemporary Tax Journal

No abstract provided.

Mission-Oriented Technological Innovation Systems: Historical Evolution And Model Characteristics, Yang Haodong, Jin Chen, Gaofeng Wang, Chen Wang, Li Liu

Bulletin of Chinese Academy of Sciences (Chinese Version)

Mission-oriented innovation, as a strategic approach to addressing significant challenges, has gained extensive practical experience globally. However, the agenda-setting and realization processes remain a complex, underexplored area. This study, based on national innovation system theory, analyzes mission-oriented technological innovation systems through a historical and comparative lens. According to the orientation and focus of their missions, eight representative cases from China and abroad are classified into three generational categories. The study examines the structural characteristics of different innovation system models across five analytical dimensions: mission formulation, innovation actors, system architecture, policy instruments, and functional outputs. The conclusions underscore the need for …

Founder Teams, Social Networks, And New Firm Performance, Joyce Zhou, Jun Yu, Arturo Rodriguez, Josh Tolleson

Journal of Business & Entrepreneurship

Research has shown that entrepreneurs’ social networks have a positive effect on the performance of new business ventures. However, much of the research in this area has focused on the individual entrepreneur, even though it is recognized that most new business ventures are started by a team of entrepreneurs. Integrating theories of social networks, top-management teams, and the resource-based view, this study focuses on the effect of the characteristics of entrepreneur teams on entrepreneurial social networks as well as the availability of resources made possible by these social networks. It also examines the potential for team cohesion to moderate the …

An Analysis Of The Sport Fan You Don’T Want To Encounter: Willpower And Fan Dysfunction, Anna M. Minor, Daniel L. Wann

Findings in Sport, Hospitality, Entertainment, and Event Management

Dysfunctional sport fans are classified as fans who have impaired function as it relates to socialization and social groups in the sport context, leading them to be highly confrontational and frequently complain within sporting environments (Wakefield & Wann, 2006). These fans are frequently loud, obsessive and even violent (Wann & James, 2019). The current research attempts to provide insight into this degree of excessive fandom behavior. Although previous work has examined demographics, alcohol, media consumption, and game attendance among dysfunctional fans, research has yet to examine the level of willpower (i.e., self-control) among these persons. With consideration that dysfunctional sport …

Participation Motivation Of Diverse Pickleball Participants: With A Marketing Implication, Mark Lifang Zhang, Steve S. Chen, Scott Thorton, Eric Street

Findings in Sport, Hospitality, Entertainment, and Event Management

Pickleball has been widely reported as one of the fastest-growing sports in the United States. Prior research has largely attributed this growth to the psychosocial benefits that pickleball provides to older adults, including increased social interaction and enhanced overall well-being. However, limited attention has been given to participation motivations and perceived benefits among other participant groups. The purpose of this study was to examine pickleball participants’ motivations, interests, and intentions for continued involvement across diverse demographic groups.

Participants included 431 individuals (54% male, 46% female) representing four age groups, with 67% aged 55 and older. Participants were recruited from two …

Coaching One's Own Child: An Ethnographic Study Of Parent-Coach Experiences In Youth Sport, Dr. Sandra Alspach, Dr. Jon Coles

Findings in Sport, Hospitality, Entertainment, and Event Management

Over 27 million children in the United States are playing youth sports.  Many of those youth are being coached by their own parent. Although this phenomenon is commonplace, little research has been done to study how parent-coaches balance their dual roles.  To better understand communication, roles, and relationship dynamics in youth sports environments, this study examined the experiences of parent-coaches and their athlete children. There were two ethnographic investigations. In the first, 76 participants (34 parent-coaches and 42 child-athletes) ranging from age 8 to age 80 participated in semi-structured Zoom interviews. Personal networks and snowball sampling were used to invite …

“What Is Our Brand?” Examining The Indiana State University Athletics Rebrand, Matt Blaszka, Patrick T. Walsh, Craig Morehead

Findings in Sport, Hospitality, Entertainment, and Event Management

Rebranding in sports has become commonplace as teams try to modernize their brand. Often, rebrands are viewed negatively by fans, particularly immediately following the rebrand. However, less is known about the impact of rebranding over time. In this case study, the Indiana State University athletics rebrand was explored three years after the initial launch. A total of 189 participants representing student-athletes, alumni, donors, faculty, and staff were asked open-ended questions on their feelings toward the rebrand. Four different themes emerged. The two positive themes were: modern logo, wordmark, and font, as well as public perception. The two negative themes were …

Provocable Forgiveness In Noisy Brand--Consumer Systems:An Agent-Based Study Of Repeated Interaction, Tahere Ahmadiyan, Hamidreza Navidi, Behbod Keshavarzi

Northeast Journal of Complex Systems (NEJCS)

Repeated brand--consumer exchange is often treated as a managerial problem of loyalty, recovery, and trust. It can also be read as a small complex system: many local decisions about cooperation, retaliation, and forgiveness accumulate into market-level selection. This study uses that perspective to examine which relational rules survive when communication is imperfect. Eight canonical Iterated Prisoner's Dilemma strategies are translated into marketing archetypes and evaluated through round-robin tournaments, a six-level noise sweep, proportional-fitness ecological dynamics, and finite-population Moran invasion tests. The tournament leaderboard is calculated without same-strategy self-play, so that reported payoffs reflect inter-archetype competition rather than homogeneous self-coordination. At …

Who Pays Dividend? Statistical Explanation And Machine Learning Prediction: Evidence From Pakistan, Zohaib Aziz, Javed Iqbal

The Indonesian Capital Market Review

This study explains and predicts the firm’s dividend payment decision using an unbalanced panel dataset of non-financial firms listed on the Pakistan Stock Exchange covering the period 2009-2020. Several traditional statistical models and modern machine learning algorithms are applied to examine the firm-specific and macroeconomic determinants of dividend decision. Logistic regression and dynamic panel probit models indicate that lagged dividend, firm efficiency and firm size positively influence the firm’s dividend decision whereas leverage and sales growth show negative effects. Lagged dividend is found to be the most influential variable in explaining and predicting the dividend decision while the role of …

Ceo Gender, Trade Credit, Covid-19 Pandemic, And Corporate Dividend Policies In Vietnam, Trang Ngoc Doan Tran Ms., Linh Ngoc Thi Nguyen Ms., Dung Phuong Ngoc Tran Ms., Khoa Dang Duong Dr.

The Indonesian Capital Market Review

This comprehensive study examines the dynamic interplay among CEO gender, trade credit, and dividend policies across 563 listed companies in Vietnam from 2006 to 2024. Employing the Generalized Method of Moments to address the endogeneity issue. The findings show that firms led by female CEOs distribute significantly lower dividends than those led by male CEOs. Moreover, a positive nexus exists between trade credit and the dividend payout ratio of listed firms in Vietnam. Furthermore, the study reveals that CEO gender moderates the relationship between trade credit and dividend payouts in Vietnam. Finally, our robustness tests confirm that the results remain …

Designing Menus That Welcome Everyone: How Inclusive Menu Cues Drive Customer Behavior For Diners With Dietary Restrictions, Cortney Norris, Lisa Slevitch, Matthew Bauman, Soyoung Park, Seung Hyun Lee

ICHRIE Research Reports

Millions of consumers navigate dietary restrictions every time they eat out, whether due to food allergies, religious practices, or lifestyle choices such as veganism. Yet most restaurant menus do little to acknowledge these needs. This report summarizes findings from a three-phase study that explored which menu design features most effectively communicate inclusivity to diners with dietary restrictions and how those features influence emotions, attitudes, and likelihood of choosing a restaurant. The results offer restaurant operators concrete, evidence-based strategies for making their menus more welcoming and, in doing so, expanding their customer base.

Impostor Syndrome In The Ranks: Understanding Self-Doubt To Improve Leader Performance, Joel Kotanko

USF Tampa Graduate Theses and Dissertations

Impostor syndrome (IS) — the persistent pattern of self-doubt in which capable individuals fear being exposed as frauds despite objective evidence of competence — has been studied extensively in academic, healthcare, and corporate populations, where it is generally treated as detrimental to professional performance. Little empirical work has examined IS in U.S. military officers, a population operating under structural conditions the literature identifies as primary amplifiers of fraudulence perceptions: high-stakes permanent evaluations, up-or-out promotion systems, cultural pressure against outward expressions of doubt, and recurring role transitions under compressed timelines. This dissertation provides the first quantitative investigation of the relationship between …

Are Extension Agriculture Programs Hitting Their Target With Military Veterans?, Adam Ingrao, Craig W Carpenter, Michael Lotspeich-Yadao, Charles M. Tolbert

Journal of Extension

The desire to support military veterans has led to a variety of targeted Extension programs, but the types and availability of these programs vary substantially. After reviewing the size and diversity of the U.S. veteran population, we examine one of the main USDA programs targeting veterans: the Beginning Farmer and Rancher Development program. We then use matrix analysis to categorize veteran support programs across other program areas. Finally, we compare these programs with veterans' needs, as described in recently conducted veteran focus groups, and conclude by highlighting gaps and opportunities for improving Extension programming for veterans, including substantially improving program …

From Pensions To Portfolios: How Retirement Financialization Reshapes Women's Retirement Security In The United States, Elena Lam, Evelyn Williams, Raylynn Miller

Scholarly Horizons: University of Minnesota, Morris Undergraduate Journal

This paper examines how the financialization of retirement has reshaped women’s retirement security in the United States. Rather than focusing primarily on the gender wage gap, the paper argues that the shift from defined-benefit (DB) pensions to defined-contribution (DC) retirement accounts has transformed retirement from a system based on institutional guarantees into one that depends on uninterrupted employment, regular contributions, financial knowledge, and market performance. Through a review of existing literature and U.S. retirement data, the paper shows how retirement risk has increasingly been transferred from employers and collective institutions to individual workers. The analysis identifies several mechanisms through which …

Cybersecurity Governance And Bank Performance In Tunisia: An Exploratory Mixed-Methods Analysis Of Iso/Iec 27001 Certification, Asma Redissi

Arab Economic and Business Journal

This study contributes novel difference-in-differences evidence on ISO/IEC 27001 certification and bank performance in an emerging market. Using a sequential mixed-methods design combining CISO interviews and panel data from twelve Tunisian banks (2016-2023), we document a cybersecurity performance paradox: certification is operationally indispensable yet financially invisible in the short run. The DiD coefficient is non-significant for profitability (ROE: β = +0.0046, p = 0.827), while a significant delayed revenue effect emerges post-certification (NBI: β = +0.123, p = 0.036). Institutional voids and low stakeholder cyber-literacy may weaken the signaling mechanism, suggesting mandatory certification frameworks in emerging banking markets.

How Grades Changed Before, During And After Covid-19 In A Business College, Douglas R. Moodie, Alison Keefe, Robin Cheramie

International Journal for Business Education

Purpose: This study examines how undergraduate business student grades changed before, during, and after the COVID-19 pandemic using a large institutional dataset from a business college in a US university between 2015 and 2024.

Method: The analysis includes over 390,000 student-course observations and incorporates instructional modality, student demographics, course characteristics, and prior academic performance.

Results: Results show a substantial increase in mean course grades during the COVID-19 period, followed by a partial reversion post-pandemic to levels that remain above pre-pandemic trends. These patterns are consistent across modalities, demographics, and departments.

Implications: The findings raise important questions regarding the interpretation of …

Case Study: Feasibility Of Creating A Simulated Mobile Data Center For Cross-Disciplinary Academic Programs, Stanley Mierzwa, Christoper J. Schultz, Iassen Christov, Michael Fagioli, Thomas Ikeda, Reinaldo Jaramillo, Giolian Sanagustin

Center for Cybersecurity

This case study examines the potential to envision, create, and deploy a simulated mobile micro data center solution that can be easily replicated and transported between locations and educational settings. The coined term for this solution is the Mobile AI-Centered Data Center (Mobile ACDC), which provides students with a platform to construct, in a hands-on fashion, such a solution and navigate the product to gain greater competencies and understanding of the components found in a data center. Instructor and student feedback assessments from the pilot classroom modules and laboratory experiential learning activities indicate that such a solution helps to improve …

How Does An Advanced Educator Utilize Digital Language Teaching And Learning By Integrating Linguistic, Cultural, And Business Life Perspectives?, Hely Westerholm, Pirjo Takanen-Körperich, Ph.D.

International Journal for Business Education

This paper explores advanced educators’ digital working capabilities in online language teaching, with a particular focus on sharing Finnish language and culture in a foreign context. Cultural and linguistic knowledge play a significant role in enhancing students’ motivation to study foreign languages. In today’s educational environment, digitalisation and globalisation exert an increasing influence on foreign language teaching and learning.

The digital learning environment has brought about a paradigm shift in foreign language didactics. Digital language learning is both challenging and holistic in nature. Continued foreign language learning is simultaneously an individual and a social process, as digital learning cultures impose …