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Full-Text Articles in Business
Returns To Scale Pattern And Efficient Firm Size In The Public Accounting Industry: An Empirical Investigation, Carolyn Galantine, H. Chang, A. Thevaranjan
Returns To Scale Pattern And Efficient Firm Size In The Public Accounting Industry: An Empirical Investigation, Carolyn Galantine, H. Chang, A. Thevaranjan
Carolyn A Galantine CPA., PhD
This paper employs Data Envelopment Analysis to investigate returns to scale patterns and efficient firm size in the public accounting industry in the USA post-Sarbanes–Oxley Act. Using contemporary survey data from Accounting Today's top-100 accounting firms for the years 2003 and 2004, our results indicate that the very largest accounting (first tier) firms display constant returns to scale, whereas approximately half of the smaller (second tier) firms exhibit increasing returns to scale. These findings suggest that while very large firms are optimally scaled, there still are economic efficiencies to be gained through expanding the size of nearly half of the …
New Ventures: Control Of Risks Through Strategies, Simone Kelly, Raymond Mcnamara
New Ventures: Control Of Risks Through Strategies, Simone Kelly, Raymond Mcnamara
Ray McNamara
This paper uses case studies and interview data to explore the relationship between control and new venture success/survival. A model of the new venture control process is distilled and explored in six new venture cases. The control processes were traced through an examination of the everyday language of venture principals to determine a grounded lower order model. Integrating these models into contingency theory locates strategic risk reduction choices as the crucial link between contingent variables and organizational control packages. In this sense the process of organizing is seen as a tiered process of risk reduction: successful firms analyze and control …
New Ventures: Control Of Risks Through Strategies, Simone Kelly, Raymond Mcnamara
New Ventures: Control Of Risks Through Strategies, Simone Kelly, Raymond Mcnamara
Simone Kelly
This paper uses case studies and interview data to explore the relationship between control and new venture success/survival. A model of the new venture control process is distilled and explored in six new venture cases. The control processes were traced through an examination of the everyday language of venture principals to determine a grounded lower order model. Integrating these models into contingency theory locates strategic risk reduction choices as the crucial link between contingent variables and organizational control packages. In this sense the process of organizing is seen as a tiered process of risk reduction: successful firms analyze and control …
An Empirical Examination Of The Factors Affecting The Success Of Ncaa Division I College Basketball Teams, Michael D. Akers, Shaheen Wolff, Thomas E. Buttross
An Empirical Examination Of The Factors Affecting The Success Of Ncaa Division I College Basketball Teams, Michael D. Akers, Shaheen Wolff, Thomas E. Buttross
Michael D. Akers
The Cobb-Douglas production function, regression analyses, and discriminant analyses are used to examine the factors affecting the success of Division I men's basketball teams in the National Collegiate Athletic Association (NCAA). Data were obtained for 229 teams. The results indicate that important factors in success are 2-point field-goal percentage, rebounds, steals, 3-point field-goal percentage, turnovers, and personal fouls. Variables that distinguish winning teams from losing teams are 2-point field-goal percentage, turnovers, prior years' winning percentage of the head coach, free-throw percentage, steals, and rebounds. The results also indicate that the production function of the teams exhibit increasing returns to scale.