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Walden Dissertations and Doctoral Studies

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Exploring Perceptions Of Accountability Practices Used In Social Services, Tankiya L. Williamson Jan 2018

Exploring Perceptions Of Accountability Practices Used In Social Services, Tankiya L. Williamson

Walden Dissertations and Doctoral Studies

As required by the Government Performance Results Act of 1993, the use of performance measurements in social service organizations to measure outcome data has increased expectations of efficient outcomes in service delivery. This study addressed the problem of inefficient service delivery in nonprofit human service organizations from the perspective of direct service staff responsible for service provision. The purpose of this qualitative phenomenological study was to explore how direct service staff in nonprofit organizations perceive their individual contributions to the overall goal of providing efficient quality service. Principal agent theory framed the inquiry regarding how direct service staff working in …


Strategies To Reduce Occupational Fraud In Small Restaurants, Angel Ortiz Jan 2018

Strategies To Reduce Occupational Fraud In Small Restaurants, Angel Ortiz

Walden Dissertations and Doctoral Studies

Occupational fraud is a growing business risk that is causing greater financial losses in small businesses than large businesses. Business owners lose approximately 5% of their revenues due to occupational fraud. The purpose of this multiple case study was to explore the strategies used by some business owners of small restaurants to reduce occupational fraud. The fraud triangle theory was the conceptual framework for this study. Three small restaurant owners from Puerto Rico participated in face-to-face, semistructured interviews to reveal their successful strategies to minimize fraud. The data collection process also included business documents and researcher observations that assisted in …


Factors Predicting Profitability Of Enterprises Funded By Microfinance Institutions In Burkina Faso, Fulgence Kabore Jan 2017

Factors Predicting Profitability Of Enterprises Funded By Microfinance Institutions In Burkina Faso, Fulgence Kabore

Walden Dissertations and Doctoral Studies

In sub-Saharan Africa, only 13% of new businesses show profitability and survive beyond start-up. Such a low rate of success has an adverse impact on the region economy as small and medium enterprises comprise 90% of African businesses. Understanding the cause of business failure can help existing and new entrepreneurs to focus on factors that may help to overcome barriers to business growth and increase entrepreneurs' chances of success. The purpose of the correlation study was to examine the relationship between business ownership characteristics, resources and professional management, timing, and profitability. The resource-based theory served as the theoretical lens for …


The Relationship Between Corporate Governance And Organizational Performance In Nigerian Companies, Toyin Ishola Lasisi Jan 2017

The Relationship Between Corporate Governance And Organizational Performance In Nigerian Companies, Toyin Ishola Lasisi

Walden Dissertations and Doctoral Studies

The growing lack of confidence in public companies arises from the recent accounting scandals and corporate collapses, which have been attributed to the consequences of separation of ownership and control in modern firms. Agency theory predicts a conflict of interest between managers and shareholders that leads to agency costs and weak performance. This study used agency, stakeholders', and stewardship theories as the theoretical framework and multiple regression analysis to examine the relationship between corporate governance mechanisms and organizational performance in nonfinancial firms listed on the Nigerian Stock Exchange. The results of the study could help clarify understanding of corporate governance …


Relationship Between Corporate Governance And Information Security Governance Effectiveness In United States Corporations, Robert Elliot Davis Jan 2017

Relationship Between Corporate Governance And Information Security Governance Effectiveness In United States Corporations, Robert Elliot Davis

Walden Dissertations and Doctoral Studies

Cyber attackers targeting large corporations achieved a high perimeter penetration success rate during 2013, resulting in many corporations incurring financial losses. Corporate information technology leaders have a fiduciary responsibility to implement information security domain processes that effectually address the challenges for preventing and deterring information security breaches. Grounded in corporate governance theory, the purpose of this correlational study was to examine the relationship between strategic alignment, resource management, risk management, value delivery, performance measurement implementations, and information security governance (ISG) effectiveness in United States-based corporations. Surveys were used to collect data from 95 strategic and tactical leaders of the 500 …


Corporate Governance And The Shareholder: Asymmetry, Confidence, And Decision-Making, John Buchanan Jan 2017

Corporate Governance And The Shareholder: Asymmetry, Confidence, And Decision-Making, John Buchanan

Walden Dissertations and Doctoral Studies

In the decade following the ten-plus percent stockmarket collapse of 2000, regulators enacted a myriad of regulations in response to increasing angst experienced by U.S. capital market retail investors. Systemic asymmetric disclosures have fractured investor confidence prompting many commentators to characterize the relationship between Wall Street and the investment community on main street as dire. Though copious works exist on the phenomenon of corporate behaviors, especially matters of shareholder welfare, weak boards, pervious governance mechanisms, and managerial excess, current literature has revealed a dearth in corporate governance praxis specific to the question and effects of asymmetric disseminations and its principal …


Enterprise Risk Management In Responsible Financial Reporting, Robin B. Ewers Jan 2017

Enterprise Risk Management In Responsible Financial Reporting, Robin B. Ewers

Walden Dissertations and Doctoral Studies

Despite regulatory guidelines, unreliable financial reporting exists in organizations, creating undue financial risk-harm for their stakeholders. Normal accident theory (NAT) identifies factors in highly complex integrated systems that can have unexpected, undetected, and uncorrected system failures. High-reliability organization (HRO) theory constructs promote reliability in complex, integrated systems prone to NAT factors. Enterprise risk management (ERM) integrates NAT factors and HRO constructs under a holistic framework to achieve organizational goals and mitigate the potential for stakeholder risk-harm. Literature on how HRO constructs promote ERM in responsible integrated financial systems has been limited. The purpose of this qualitative, grounded theory study was …


Challenges Facing Organizational Leaders: A Phenomenological Study Of Nigerian Organizational Leaders, Adesina Olufemi Adegunle Jan 2017

Challenges Facing Organizational Leaders: A Phenomenological Study Of Nigerian Organizational Leaders, Adesina Olufemi Adegunle

Walden Dissertations and Doctoral Studies

In the first decade of the 21st century, the number of functioning business organizations in Nigeria decreased by 45%. The high rate of business failures in Nigeria has left many questions about what is needed for creating business success. The purpose of this qualitative phenomenological study was to explore the influence of internal and external dynamics on leaders in Nigerian microfinance organizations. Twenty leaders from microfinance institutions participated in face-to-face semistructured interviews. The data analysis process involved the use of Moustakas's modified van Kaam method, which resulted in the emergence of 12 themes. The themes that emerged included: (a) staff …


Strategies In Mitigating Medicare/Medicaid Fraud Risk, Godfred Adomako Jan 2017

Strategies In Mitigating Medicare/Medicaid Fraud Risk, Godfred Adomako

Walden Dissertations and Doctoral Studies

In the fiscal year 2014, approximately 1,337 health care providers lost their provider license to Medicare/Medicaid fraud. Out of the 1,318 criminal convictions reported by the U.S. Medicaid Fraud Control Units (MFCU), 395 (30%) were home health care aides who claimed to have rendered services not provided. The purpose of this multiple case study was to explore licensed and certified home health care business managers' strategies to mitigate Medicare/Medicaid fraud risk. A purposive sampling of 9 business managers and chief executive officers from 3 licensed and certified home health care businesses in Franklin County, Ohio participated in semistructured face-to-face interviews. …


Police And Citizens' Perceptions Of Community Policing In Richmond, Virginia, Denita R. Square-Smith Jan 2017

Police And Citizens' Perceptions Of Community Policing In Richmond, Virginia, Denita R. Square-Smith

Walden Dissertations and Doctoral Studies

Community policing is an initiative that requires public cooperation and participation to be successful. Little is known, however, about police and citizens' perceptions of community policing and its impact on Richmond, Virginia neighborhoods. Using policy feedback theory as a lens, the purpose of this phenomenological study was to explore and gain a better understanding of RPD's and Richmond citizens' perceptions of community-oriented policing strategies in Richmond neighborhoods. Research questions focused on how officers and citizens perceive the impact of community policing strategies and the specific strategies they viewed as most successful in building public trust. Data were collected from a …


The Economic Impact Of Deficient Anti-Money Laundering Program To A Multinational Bank, Emmanuel Hayble-Gomes Jan 2016

The Economic Impact Of Deficient Anti-Money Laundering Program To A Multinational Bank, Emmanuel Hayble-Gomes

Walden Dissertations and Doctoral Studies

Money laundering is a financial crime that threatens the stability of a country's financial sector. The purpose of this qualitative case study was to explore the strategies that compliance officers used to improve the AML program in a multinational bank in the northeastern United States. The target population was purposefully selected using bank compliance officers because they have experience with the strategies to improve the AML program. The normative neo-institutional theory framed the discussion of this study. Data were collected from interviews with 10 AML compliance officers and the achieved data. The Krippendorff method of content analysis was used to …


The Question Of Homeland Security In Rural America, Manuel Gonzalez Jan 2016

The Question Of Homeland Security In Rural America, Manuel Gonzalez

Walden Dissertations and Doctoral Studies

Following the issuance of the National Preparedness Guidelines in 2009 by the Department of Homeland Security, it remains unknown whether homeland security programs have been consistently implemented in the nation's rural areas. Research findings have been inconsistent and inconclusive on the degree of implementation. Two problems may result from inadequate implementation of these programs: weakened national security from the failure to protect critical infrastructure in remote areas and a threat to public safety in rural towns. The purpose of this qualitative case study was to explore and describe the reasons for possible noncompliance through purposeful interviews with 10 law enforcement …


Financial Distress In The Health Care Business, Firas Fathi Musmar Jan 2016

Financial Distress In The Health Care Business, Firas Fathi Musmar

Walden Dissertations and Doctoral Studies

Sixty-four United States hospitals closed for poor organizational performance during 2010 through 2016. Because of hospital closures, community members experienced delays in obtaining needed care, reduced access to specialty care, and increased travel distances. Based on the balanced scorecard model theory, the purpose of this qualitative single case study was to explore strategies that 10 health care leaders used at a healthcare organization in central Texas to prevent financial distress. Semistructured interviews were conducted and archival organizational accounting records were reviewed, including company surveys with employees and patients. Data were thematically analyzed and triangulated to ensure the trustworthiness of interpretations. …


High School Graduates' Perspectives On The Creation Of Online Identities, Lisa Koh-Herlong Jan 2015

High School Graduates' Perspectives On The Creation Of Online Identities, Lisa Koh-Herlong

Walden Dissertations and Doctoral Studies

Technological advancements continue to increase online accessibility and the virtual population. As students engage with these advancements, their lives and identities will be on a worldwide platform. The realities of online identities present a challenge for educators to teach students how to manage those online identities. Researchers have studied the after-effects of online identities, but there is a gap in understanding the individual's thought process during the creation of online identities. The purpose of this interpretative phenomenological analysis was to understand the perspectives of working high school graduates regarding the creation of online identities. The research questions were designed to …


Adelphia: An Exploratory Case Study Of Corporate Culture And Ethical Judgment, Susan Bishop Jan 2015

Adelphia: An Exploratory Case Study Of Corporate Culture And Ethical Judgment, Susan Bishop

Walden Dissertations and Doctoral Studies

White collar corporate corruption continues to be prevalent in the United States, costing shareholders billions of dollars annually. This study of the collapse of Coudersport, PA firm, Adelphia Communications, explored how and why leadership of this prominent and successful company made unethical decisions, created an atmosphere of moral disengagement, and led to the downfall of the company. Taped interviews with 10 executives who were employed at the company during the years of its rise and demise (1996-2006) were transcribed, hand coded, and analyzed to explore the ethical culture and leadership practices at Adelphia. These insights offer a possible explanation for …


The Relationship Of Managers' Power Motivations To Personality Pathology, Jewel Darlene Adams Jan 2015

The Relationship Of Managers' Power Motivations To Personality Pathology, Jewel Darlene Adams

Walden Dissertations and Doctoral Studies

Research has shown that managerial leaders have a higher motivational need for power than those in other positions. A leader's personality traits have been shown to affect organizational performance. Leaders who score high in dark traits (undesirable personality attributes shown to predict career derailment across organizations, levels, and positions) could also be more likely to use company resources for personal gain. There is a paucity of research examining the correlation between managerial dark traits and the need for power. The purpose of this study was to examine the relationship between managers' dark trait scores as measured by the Hogan Development …


Employee Conduct When Administering Government Contracts In The Defense Logistics Agency, Sandra Genevieve Haynes-Michaels Jan 2015

Employee Conduct When Administering Government Contracts In The Defense Logistics Agency, Sandra Genevieve Haynes-Michaels

Walden Dissertations and Doctoral Studies

The Office of the Inspector General in the Department of Justice reported cases of government contracting employees accepting bribes totaling over $540 million within a 6-year period. The purpose of this case study was to explore the perceptions of government contracting managers regarding the knowledge needed to mitigate employees' unethical behaviors when administering government contracts. Previous studies on government contracting employees' unethical behaviors focused on employees' behaviors, but lacked data concerning managers' roles in mitigating employees' unethical behaviors. The study's conceptual framework was stakeholder theory. The data were gathered through semistructured interviews conducted with 21 government contracting managers in the …


Narrowing The Gap Of Financial Fraud Detection In Corporations, Solomon Aborbie Jan 2015

Narrowing The Gap Of Financial Fraud Detection In Corporations, Solomon Aborbie

Walden Dissertations and Doctoral Studies

Business leaders remain exposed to financial and accounting fraud as well as loss of profitability, despite the dictates of the SOX Act of 2002. The most challenging aspect of corporate management is the unexpected nature of an emerging, existing, or an inherent financial risk. Guided by the evolution of fraud theory, this exploratory case study's purpose was to identify and explore the financial management strategies that corporate financial managers need to adequately protect investors. Twenty participants from a population group of corporate auditors of Fortune 1000 corporations within 70 miles of Columbus, Ohio provided input for this study. Data from …


Best Practices To Minimize Data Security Breaches For Increased Business Performance, Fedinand Jaiventume Kongnso Jan 2015

Best Practices To Minimize Data Security Breaches For Increased Business Performance, Fedinand Jaiventume Kongnso

Walden Dissertations and Doctoral Studies

In the United States, businesses have reported over 2,800 data compromises of an estimated 543 million records, with security breaches costing firms approximately $7.2 million annually. Scholars and industry practitioners have indicated a significant impact of security breaches on consumers and organizations. However, there are limited data on the best practices for minimizing the impact of security breaches on organizational performance. The purpose of this qualitative multicase study was to explore best practices technology leaders use to minimize data security breaches for increased business performance. Systems theory served as the conceptual framework for this study. Fourteen participants were interviewed, including …


Employees' Perceptions About The Deterrence Effect Of Polygraph Examination Against Security Compromises, Joshua Lee Cook Jan 2015

Employees' Perceptions About The Deterrence Effect Of Polygraph Examination Against Security Compromises, Joshua Lee Cook

Walden Dissertations and Doctoral Studies

Controversy continues over the use of polygraph testing to deter and detect potential leakers as critics argue that the technique is based on faulty assumptions. The purpose of this descriptive and exploratory research study was to determine whether there was a perceived deterrence effect related to the use of polygraphs between a group of participants who were subjected to a polygraph examination within the past year compared to those who have not experienced a polygraph examination within the same time period. Paternoster and Simpson's, as well as Vance and Siponen's, rational choice models and Bandura's social learning theory served as …


Impact Of Online Versus Face-To Face Instruction On Appraisal Student's Morality Levels, Samuel Martin Jan 2014

Impact Of Online Versus Face-To Face Instruction On Appraisal Student's Morality Levels, Samuel Martin

Walden Dissertations and Doctoral Studies

The financial markets have been in a state of chaos for a number of years. Some of the chaos was attributed to appraisers bending under unethical pressure exerted by lenders. The purpose of this study was to explore whether mode of instruction affected appraiser morality when participating in a Uniform Standards of Professional Appraisal Practice (USPAP) course, as measured by Rest's Defining Issues Test (DIT-2). The research question examined the difference between the effect on the morality schema of continuing appraisal students taking the 7-hour USPAP CE course online versus students taking the course in a face-to-face environment. The research …


Exploring Identity Management At Community Colleges In Texas With Open Access To College Computer Networks, Michael John Callahan Jan 2011

Exploring Identity Management At Community Colleges In Texas With Open Access To College Computer Networks, Michael John Callahan

Walden Dissertations and Doctoral Studies

The study addressed the lack of identity management practices in Texas community colleges to identify guest users who access college computers. Guest user access is required by Texas law and is part of the state's mission to bridge the technology gap; however, improper identification methods leave the college vulnerable to liability issues. The purpose of this study was to eliminate or mitigate liabilities facing colleges by creating and using security policies to identify guest users. This study combined the theoretical concepts of Cameron's internal security management model with the external trust models of the Liberty Alliance and Microsoft's Passport software. …