Business Commons^™

A Survey Of Work Experience Requirements For Cpa Candidates In The Northeastern United States, Hugh H. Lambert

Business Faculty/Staff Publications

Many states have modified the experience component for licensure as a CPA to include services other than auditing and industries other than public accounting. CPA candidates should understand the experience requirement of the state or states in which they seek licensure as a CPA. This article surveys the type and amount of work experience accepted by twelve states in the Northeastern United States.

The Impact Of Authentic, Ethical, Transformational Leadership On Leader Effectiveness, Mary Kay Copeland

Business Faculty/Staff Publications

Authentic, ethical and transformational leadership in 21st century business leaders is needed. This research posits that ethical, authentic and transformational leaders are more effective, that there are incremental improvements in a leader’s effectiveness for each of these leadership qualities, and that transformational leadership moderates the impact of the leader’s authentic and ethical leadership on the leader’s outcomes. Analysis shows that authentic, ethical and transformational leadership behaviors make incremental independent contributions to explain leader effectiveness. The study did not find support for transformational leadership as a moderator of the relationships between authentic and ethical leadership behaviors and a leader’s effectiveness.

The Importance Of Ethics And Ethical Leadership In The Accounting Profession, Mary Kay Copeland

Business Faculty/Staff Publications

The emergence of the twenty-first century was plagued with extensive, evasive and disheartening leadership failures. Despite the accounting profession’s standards of professional ethics, it was also tainted with ethical leadership indiscretions during this era. In response to these ethical leadership failings, renewed interest in developing accounting professionals with strong ethical principles and ethical leadership behaviors has emerged. In many firms training and development of ethical behavior is now at the forefront of the firm’s communications and professional development efforts. The question remains however, can the profession instill in its members the importance of ethical conduct? Can ethical leaders be developed …

Hands On Learning Of Automated Accounting Information Systems In The Cloud?, Mary Kay Copeland

Business Faculty/Staff Publications

No abstract provided.

Pedagogy And Strategies To Maximize Learning In On-Line Courses - Benefits, Limitations And Best Practices Of Online Coursework, Mary Kay Copeland

Business Faculty/Staff Publications

No abstract provided.

Improving Organizational Financial Outcomes Through Flexible Leadership, Mary Kay Copeland

Business Faculty/Staff Publications

The importance of both managing and leading is not a new concept. What is lacking is how each is interrelated, what components of each are critical and what combination of leadership and management skills can lead to improved leader effectiveness and organizational financial performance. The Flexible Leadership Theory (FLT) posits that key executives that are flexible leaders are: (a) more effective leaders and (b) able to strategically lead their organizations to achieve greater financial outcomes (Yukl, 2005, 2008). To date, a measurement tool to assess a leader’s propensity to be a flexible leader has not been developed and validated. This …

A Research Framework For Measuring Multiple Bottom Lines, Mary Kay Copeland

Business Faculty/Staff Publications

This paper presents a proposed framework for measuring multiple bottom lines (MBLs). MBL is a term that describes a company’s desire to not only measure its financial bottom line, but additionally create measures for important, non-financial initiatives and outcomes. The MBL concept evolved as corporate citizenship advocates argued that simply measuring a entity’s bottom line to determine whether the company was successful was not sufficient. Corporate Social Responsibility advocates argued that to truly measure a company’s achievements, the full impact of their efforts on society and the environment also needed to be computed. It was argued that each area of …

Assessing And Measuring Financial And Accounting Consulting Success: A Case Study Providing A Proposed Assessment Methodology, Mary Kay Copeland

Business Faculty/Staff Publications

Executive Summary:

The technology explosion coupled with global expansion, intensified competition and a volatile economy has challenged many service organizations to consider cost-effective ways to distinguish themselves from their competition. Research and empirical evidence has suggested that delivering outstanding, client-focused service is a successful differentiating strategy that has a high probability of improving the company’s bottom line. Measuring and improving service quality is a challenge for most organizations. Research on measuring service quality outlines that companies should seek to understand their customers’ expectations and then work to meet or exceed them. This analysis reviews the service quality of ABC Consulting, …

Sustainability And Measuring What Matters - A Research Framework For Measuring Multiple Bottom Lines, Mary Kay Copeland

Business Faculty/Staff Publications

No abstract provided.

Improving Critical Thinking Through Effective Pedagogy For Online Coursework - Benefits, Limitations And Best Practices Of Online Coursework, Mary Kay Copeland

Business Faculty/Staff Publications

No abstract provided.

Standard Setting Should Remain In The Private Sector, Nichole Calhoun

The Review: A Journal of Undergraduate Student Research

"In lieu of an abstract, below is the essay's first paragraph.

The Financial Accounting Standards Board (FASB) is the body that establishes accounting standards in the United States. The FASB has a specific operating procedure that it goes through before it will issue a statement for a new standard. During the early stages of this process, a task force is appointed to research a topic of concern and a memorandum is issued to invite discussion. Then there is a public comment period, during which information from and views of interested parties are accepted and reviewed. Some parties that often give …

Conceptual Framework Project, Gabriella Sasso

The Review: A Journal of Undergraduate Student Research

In lieu of an abstract, below is the essay's first paragraph.

Beginning in 1973, the Financial Accounting Standards Board's Conceptual Framework Project was formed. After twelve years of putting together what was designed to describe existing practice, prescribe future practice and define commonly used terms, the results and support were far from what was expected. Many felt that the project was a great waste of time, resources and effort, while others believed it to be one of the most important accomplishments in the accounting field. By examining both the pros and the cons of the Conceptual Framework Project, it can …

Accounting For Goodwill, Julie Bennett

The Review: A Journal of Undergraduate Student Research

In lieu of an abstract, below is the first paragraph of the paper.

Goodwill has become an increasingly larger portion of the assets transferred to a company during an acquisition. Financial statement users are now in need of better information about goodwill. This paper will ( 1) compare the prior method of accounting for goodwill to the new method of accounting for goodwill, (2) examine some of the controversies surrounding the accounting method, and (3) examine some of the effects the new accounting method has had on businesses. Goodwill has become an increasingly larger portion of the assets transferred to …

Benefits, Limitations And Best Practices Of Online Coursework…Should Accounting Programs Jump On Board?, Mary Kay Copeland

Business Faculty/Staff Publications

The evolution of online teaching has evolved as quickly and vivaciously as the adoption of the World Wide Web. While there were and are skeptics, research shows that not only is online learning more convenient and makes educational available anytime and anywhere, it has the potential, in some cases, to be an improved tool for educating. To ensure maximized learning outcomes, and to experience the blessing and not the curse of online coursework, it is critical that universities embrace it wholeheartedly and follow online pedagogical best practices in developing and executing online courses. In addition, there are some courses where …