Business Commons^™

Quality Financial Reporting: Why You Need It And How To Implement It, Paul Miller, Paul Bahnson

Paul R. Bahnson

Many of today's corporate managers use a financial reporting strategy that is irrational, charge the authors of this article. Instead, they offer a new strategy—along with a useful evaluation checklist, and advice for implementation.

When "Aha Moments" Make All The Difference, Nancy Napier, Paul Bahnson, Roy Glen, Cheryl Maille, Kirk Smith, Harry White

Paul R. Bahnson

What makes a seasoned group of faculty members sit up straight and learn something remarkable? It happens when the members go through a process to develop a new product and realize that what (should) happen is not what does happen and that the difference comes from the "aha moments" along the way. In this article, the authors track the development of a new venture start up—of a young entrepreneurial business school, lacking regional or national image, and the process faculty members experienced in creating a highly differentiated potentially brand-creating new executive MBA program. Specifically, they reflect on the design and …

Continuing The Normative Dialog: Illuminating The Asset/Liability Theory, Paul Miller, Paul Bahnson

Paul R. Bahnson

This paper responds to the call in Dichev (2008) for rekindling the public discussion of normative accounting theories and analyses. Our goal is to enable and encourage members of the accounting academy to participate productively in dialogs with policy makers and to bring normative theory and analysis into their classrooms to help prepare students for more productive careers as practitioners or educators. Toward that end, we begin by explaining our position on the functional role for normativism. Next we offer up five guidelines to be applied in constructing and analyzing normative accounting theories. The guidelines are then used to frame …

Empires Of The Mind: Cross Cultural Cooperative Business Education, Keith Duncan, Simone Kelly, Raymond Mcnamara

Keith Duncan

This paper explores current trends in knowledge growth and decay, globalization, technology and education. Business education in the new millennium is shaped by these trends. This contextual backdrop raises both educational and business issues which are explored with exemplars from a successful cross-cultural blended MBA program. The educational issues considered include educational relevance, lifelong learning objectives, education vs. training, needs of the target audience, what is the language of instruction, as well as issues of assessment and outcome measurement. The business issues include a fair return to all parties, responsibilities, management and communication systems and dispute resolution. In a globalized, …

Determinants Of Dow Jones Returns, Elisabeta Pana, Cory Sloan, '12

Elisabeta Pana

No abstract provided.

The Finance Behind Conference Realignment, Elisabeta Pana, Brian Piotrowski, '12

Elisabeta Pana

No abstract provided.

Creating Quality Precision Instrument: Vfma_35 For The Conduct Of Value For Money Audit Using The Rasch Model, Razimah Abdullah, Mohd Saidfudin Masodi

Razimah Abdullah

Just like an examination paper, the reliability of a survey questionnaire as a measuring instrument is crucial if we want a good and valid instrument. The length of test and rating scale or distractor operational definition are among the determinants that will affect the validity of the instrument. However, how do we assure that we are measuring what is to be measured? This paper investigates the construct validity of an instrument named, VFMA_35 by applying the Rasch analysis. The precision of the instrument is established from the item measurement standard error (SE). Analysis using Rasch creates a functional precise instrument …

Executive Mba Libguide, Mary Wilson

Mary Wilson

Welcome!

This guide is created for Executive MBA students, faculty, and staff and is useful for various learning activities such as finding information on companies, searching for articles on a specific topic, reading comment letters sent to the SEC and accounting standards issued by FASB and IASB, and accessing stock market information. It compiles databases and websites useful for effective research on various business topics. If you have any questions please feel free to contact the Horace W. Sturgis Library. We will be happy to help you with planning your research and identifying the most relevant sources of information.

Accounting Research Guide, Mary Wilson

Mary Wilson

This guide provides access to useful resources for accounting students. It provides information on such topics as finding information on companies, searching for articles on a specific topic, reading comment letters sent to the SEC and accounting standards issued by FASB and IASB, and accessing stock market information. It compiles databases and websites useful for effective research on accounting topics.

Doctor Of Business Administration (Dba) Libguide, Mary Wilson

Mary Wilson

This guide is created for KSU's DBA students and is useful for research and information. I hope it will be useful for providing help in locating scholarly research. The library has excellent electronic resources, as well as traditional print materials available in the library.