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Articles 1 - 30 of 140
Full-Text Articles in Business
Strategies For Maintaining The Financial Viability Of Behavioral Health Programs, Antonia Alford
Strategies For Maintaining The Financial Viability Of Behavioral Health Programs, Antonia Alford
Walden Dissertations and Doctoral Studies
No abstract provided.
Effective Strategies For Improving Supply Chains' Resilience And Cost Effectiveness, Felix Louis Fidelibus
Effective Strategies For Improving Supply Chains' Resilience And Cost Effectiveness, Felix Louis Fidelibus
Walden Dissertations and Doctoral Studies
No abstract provided.
Effective Strategies Leaders Use To Reduce Fraud In The Nigerian Banking Industry, Maroof Suleiman
Effective Strategies Leaders Use To Reduce Fraud In The Nigerian Banking Industry, Maroof Suleiman
Walden Dissertations and Doctoral Studies
Financial institutions may be liquidated by banking fraud. Bank leaders are concerned about ineffective strategies to prevent fraud and reduce revenue losses. Grounded in the fraud diamond theory and the fraud triangle theory, this qualitative pragmatic inquiry study aimed to identify and explore bank leaders' strategies to reduce fraud in the Nigerian banking industry. Data were collected by conducting semistructured interviews with nine bank leaders from six Nigerian banks and reviewing publicly accessible information from their companies' websites. A thematic approach adapted from Yin's methodology yielded three key themes: (a) the combination of multiple strategies, (b) employee and customer collaboration, …
Strategies Adopted By Tourism Leaders To Reduce Tourist Harassment, Shawn Marie Scarlett
Strategies Adopted By Tourism Leaders To Reduce Tourist Harassment, Shawn Marie Scarlett
Walden Dissertations and Doctoral Studies
Some hotel tourism managers and small and medium-sized business owners lack strategies to reduce tourist harassment. Tourism leaders are concerned with tourist harassment because it is one of the significant causes of dissatisfaction for guests. Grounded in the stakeholder theory, the purpose of this qualitative multiple-case study was to explore strategies adopted by tourism leaders to reduce tourist harassment. The participants comprised four tourism leaders and experts in the tourism sector who employed strategies to diminish tourist harassment in their organizations. The data were collected using semistructured interviews and a review of implemented policies. Data were analyzed using thematic analysis …
Efficacy Of Problem-Based Learning Over Traditional Pedagogy On U.S. Cpa Practice Exam Performance Among Chinese Accounting University Students, Bing Ouyang
Walden Dissertations and Doctoral Studies
No abstract provided.
Internal Control Strategies To Limit Nonprofit Organization Fraud And Embezzlement Costs., Ralston K. Tracey
Internal Control Strategies To Limit Nonprofit Organization Fraud And Embezzlement Costs., Ralston K. Tracey
Walden Dissertations and Doctoral Studies
AbstractEmployee intent to commit fraud and embezzlement costs has the potential for adverse business outcomes. Nonprofit leaders are concerned with employee fraud and embezzlement costs as it is the main predictor of employee wrongdoing and increase the chances of their organization's failure. Grounded in fraud triangle theory, the purpose of this qualitative multiple-case study was to explore internal control strategies nonprofit leaders use to limit fraud and embezzlement costs. The participants were eight leaders from four nonprofit organizations in the Southeastern United States who successfully used strategies to prevent fraudulent financial losses in their organizations. Data were collected from semistructured …
Nonprofit Leader Strategies For Revenue Growth And Financial Sustainability, William David Woods
Nonprofit Leader Strategies For Revenue Growth And Financial Sustainability, William David Woods
Walden Dissertations and Doctoral Studies
Nonprofit leaders must ceaselessly endeavor to become more entrepreneurial by accumulating strategies for growing organizational revenue and promoting financial sustainability when charitable contributions cannot fund their business operations. The failure to obtain charitable contributions can lead to nonprofit closure. Grounded in behavioral portfolio theory, the purpose of this qualitative single case study was to explore strategies a leader of a small Wisconsin nonprofit used to increase revenue and financial sustainability when charitable contributions were insufficient to finance business operations. Data collection included semistructured interviews; organizational documents and reports; financial records and reports; social media; and internet reports. Data were analyzed …
Financial Sustainability Strategies Used By Small Retail Business Owners, Doreen Albert
Financial Sustainability Strategies Used By Small Retail Business Owners, Doreen Albert
Walden Dissertations and Doctoral Studies
AbstractSmall retail business owners who lack an understanding of proper financial sustainability strategies often struggle with business success. Grounded in resource-based based view theory, the purpose of this qualitative multiple-case study was to explore the financial sustainability strategies some small retail business owners used to sustain their businesses for the first 5 years or longer. The participants consisted of five small retail business owners in New York. The data were collected using six semistructured interview questions and cash flow statements. A thematic analysis was used to analyze the data in which four themes emerged: (a) human capital, (b) professional consultancy, …
Small Retail Business Strategies Used To Prevent Employee Fraud In North Carolina, Jourdan Mariah Gayden
Small Retail Business Strategies Used To Prevent Employee Fraud In North Carolina, Jourdan Mariah Gayden
Walden Dissertations and Doctoral Studies
Fraud could result in adverse business outcomes for small business owners. Small business owners are concerned with preventing fraud to increase the financial stability of small businesses. Grounded in the fraud triangle theory, the purpose of this qualitative multiple-case study was to explore strategies small business owners use to prevent and detect fraud in their businesses. Participants included five small business owners in North Carolina who successfully implemented strategies to prevent and detect fraud. Data were collected using semistructured interviews and a review of company documents. The data were analyzed using thematic analysis, which yielded four themes: monitoring, contractual agreements, …
Nonprofit Leader Strategies For Revenue Growth And Financial Sustainability, William David Woods
Nonprofit Leader Strategies For Revenue Growth And Financial Sustainability, William David Woods
Walden Dissertations and Doctoral Studies
Nonprofit leaders must ceaselessly endeavor to become more entrepreneurial by accumulating strategies for growing organizational revenue and promoting financial sustainability when charitable contributions cannot fund their business operations. The failure to obtain charitable contributions can lead to nonprofit closure. Grounded in behavioral portfolio theory, the purpose of this qualitative single case study was to explore strategies a leader of a small Wisconsin nonprofit used to increase revenue and financial sustainability when charitable contributions were insufficient to finance business operations. Data collection included semistructured interviews; organizational documents and reports; financial records and reports; social media; and internet reports. Data were analyzed …
Ceo Compensation, Share Price Volatility, And Return On Equity, Matthew Emokpae
Ceo Compensation, Share Price Volatility, And Return On Equity, Matthew Emokpae
Walden Dissertations and Doctoral Studies
Without understanding the implications of chief executive officer (CEO) compensation packages and share price volatility (SPV), midstream oil and gas company boards of directors could make decisions that might not positively impact shareholders' wealth building. Underpinned by agency theory, the purpose of this quantitative correlational study was to examine the relationship between CEO compensation, SPV, and return on equity (ROE) in midstream oil and gas companies operating in the United States. Archival records and secondary data were collected from 64 midstream oil and gas companies operating in the United States using Security and Exchange Commission EDGAR, Standard and Poor’s 1500, …
Internal Control Strategies To Limit Nonprofit Organization Fraud And Embezzlement Costs., Ralston K. Tracey
Internal Control Strategies To Limit Nonprofit Organization Fraud And Embezzlement Costs., Ralston K. Tracey
Walden Dissertations and Doctoral Studies
AbstractEmployee intent to commit fraud and embezzlement costs has the potential for adverse business outcomes. Nonprofit leaders are concerned with employee fraud and embezzlement costs as it is the main predictor of employee wrongdoing and increase the chances of their organization's failure. Grounded in fraud triangle theory, the purpose of this qualitative multiple-case study was to explore internal control strategies nonprofit leaders use to limit fraud and embezzlement costs. The participants were eight leaders from four nonprofit organizations in the Southeastern United States who successfully used strategies to prevent fraudulent financial losses in their organizations. Data were collected from semistructured …
Ceo Compensation, Share Price Volatility, And Return On Equity, Matthew Emokpae
Ceo Compensation, Share Price Volatility, And Return On Equity, Matthew Emokpae
Walden Dissertations and Doctoral Studies
Without understanding the implications of chief executive officer (CEO) compensation packages and share price volatility (SPV), midstream oil and gas company boards of directors could make decisions that might not positively impact shareholders' wealth building. Underpinned by agency theory, the purpose of this quantitative correlational study was to examine the relationship between CEO compensation, SPV, and return on equity (ROE) in midstream oil and gas companies operating in the United States. Archival records and secondary data were collected from 64 midstream oil and gas companies operating in the United States using Security and Exchange Commission EDGAR, Standard and Poor’s 1500, …
Small Retail Business Strategies Used To Prevent Employee Fraud In North Carolina, Jourdan Mariah Gayden
Small Retail Business Strategies Used To Prevent Employee Fraud In North Carolina, Jourdan Mariah Gayden
Walden Dissertations and Doctoral Studies
Fraud could result in adverse business outcomes for small business owners. Small business owners are concerned with preventing fraud to increase the financial stability of small businesses. Grounded in the fraud triangle theory, the purpose of this qualitative multiple-case study was to explore strategies small business owners use to prevent and detect fraud in their businesses. Participants included five small business owners in North Carolina who successfully implemented strategies to prevent and detect fraud. Data were collected using semistructured interviews and a review of company documents. The data were analyzed using thematic analysis, which yielded four themes: monitoring, contractual agreements, …
Small Business Internal Control System Strategies To Protect Business Assets And Profitability, Edward Gabriel Earl Kuupualeialoha Keaunui
Small Business Internal Control System Strategies To Protect Business Assets And Profitability, Edward Gabriel Earl Kuupualeialoha Keaunui
Walden Dissertations and Doctoral Studies
The absence of financial expertise and internal control systems contributes to losing business assets and profitability. Small business leaders who lack internal control systems and strategies to protect against the financial loss of business assets and profitability may be vulnerable and suffer losses. Grounded in the Committee of the Sponsoring Organization of the Treadway Commission (COSO) internal control-integrated framework, this qualitative multiple-case study explores internal control system strategies that small business leaders use to protect business assets and profitability. The participants were five small business leaders from the Western region of the United States who have successfully operated for over …
Improving Financial Management Skills Among Small Business Owners, Jonathan Jackson
Improving Financial Management Skills Among Small Business Owners, Jonathan Jackson
Walden Dissertations and Doctoral Studies
Small business owners (SBOs) lack of financial management skills can negatively impact small businesses' profitability and result in business failure. SBO’s limited understanding of financial management skills increases the likelihood of business failure and negatively impacts local and national economies. Grounded in the stakeholder theoretical framework, the purpose of this qualitative multiple case study was to explore strategies SBOs use to improve financial management. Data were collected from five small business owners' successful years of freight business experience in Central Mississippi using semi-structured interviews, annual organizational reports, and member checking. Data were analyzed using Braun and Clarke’s (2006) six-step thematic …
Strategies For Developing And Implementing Internal Controls For Mitigating Retail Consumer Fraud, Anna Marie Foye
Strategies For Developing And Implementing Internal Controls For Mitigating Retail Consumer Fraud, Anna Marie Foye
Walden Dissertations and Doctoral Studies
The lack of consumer fraud internal controls can destroy a small business. Small retail business owners who do not practice good internal controls are susceptible to early failure. Using the fraud triangle theory, the purpose of this qualitative multiple case study was to explore strategies small retail business owners use to develop and implement internal controls for mitigating retail consumer fraud. Participants consisted of four small retail business owners in the Southeastern United States who practiced effective internal controls. Data were collected from semistructured interviews and financial documents and analyzed using thematic analysis. Three themes emerged: financials, monitoring, and segregation …
Strategies That Financial Managers Use To Effectively Conduct Corporate-Responsible Financial Reporting, Wendelin Parker
Strategies That Financial Managers Use To Effectively Conduct Corporate-Responsible Financial Reporting, Wendelin Parker
Walden Dissertations and Doctoral Studies
The primary role of financial managers is to produce accurate financial reporting that shows financial health. Financial managers may experience negative effects on the financial stability of their business organizations if they do not conduct corporate-responsible financial reporting effectively. Grounded in the international accounting standards board’s framework, the purpose of this qualitative multiple case study was to explore strategies financial managers use to conduct corporate-responsible financial reporting to achieve financial stability. The participants comprised three financial managers in Georgia, US, with strategies to conduct corporate-responsible financial reporting to achieve financial stability. Data were collected from semistructured interviews, organizational documents, and …
Exploring The Significance Of Digital Skills Training For Accountants, Limin Zhu
Exploring The Significance Of Digital Skills Training For Accountants, Limin Zhu
Walden Dissertations and Doctoral Studies
Accounting firm leaders face a challenge with employees who lack digital skills. Employees without relevant digital skills put the accounting firm at a competitive disadvantage. Grounded in human capital theory, the purpose of this qualitative multiple case study was to explore strategies regional accounting firm leaders used to help employees improve digital skills. Data were collected from six semistructured interviews with partners, directors, and managers with three years or more of experience who participated in the training and professional development process at four regional accounting firms in the Houston, Texas area. The review of company documents and company website postings …
Relationship Between Assets, Liabilities, Earnings Before Interest And Taxes, And Financial Distress, Joseph A. Baker
Relationship Between Assets, Liabilities, Earnings Before Interest And Taxes, And Financial Distress, Joseph A. Baker
Walden Dissertations and Doctoral Studies
Retail sector investors who do not interpret Altman's Z´´-score accurately can underestimate a company's economic viability and ability to secure debt and equity financing. Grounded in agency theory, the purpose of this quantitative correlational study was to examine the relationship between assets, liabilities, earnings before interest and taxes (EBIT), and financial distress. The data were based on financial statements from 101 U.S. public retail sector companies (U.S. Securities and Exchange Commission Standard Industrial Codes 5200 through 5990). Multiple linear regression (MLR) analysis indicated a statistically significant relationship between assets, liabilities, EBIT, and Altman's Z´´-score for financial statements prepared under ASC …
Strategies To Manage Reduced Demand Among Mattress Manufacturers In Puerto Rico, Damaris Rivera Perez
Strategies To Manage Reduced Demand Among Mattress Manufacturers In Puerto Rico, Damaris Rivera Perez
Walden Dissertations and Doctoral Studies
The COVID-19 pandemic reduced consumer demand in Puerto Rico, resulting in manufacturing jobs decreasing from 76,000 in March 2020 to 72,600 in August 2020, and the PMI decreasing falling from 50.5 to 48.1 in the same period. Owners of mattress manufacturing firms in Puerto Rico who lack strategies to increase consumer demand risk financial losses. Grounded in the strategic management theory, the purpose of this qualitative multiple case study was to explore strategies owners of mattress manufacturing firms in Puerto Rico use to increase demand for mattresses. The participants included three owners of mattress manufacturing firms in Puerto Rico who …
Strategies For Improving The Effectiveness Of Internal Control Processes In Nonprofit Organizations, Annie Selorm Dumoga
Strategies For Improving The Effectiveness Of Internal Control Processes In Nonprofit Organizations, Annie Selorm Dumoga
Walden Dissertations and Doctoral Studies
Some leaders of nonprofit organizations (NPOs) lack financial strategies to develop and implement effective internal controls for their financial health and the continuation of their organizations’ provision of humanitarian services. The failure of leaders in NPOs to implement adequate internal controls results in insolvency, the inability to pay off debts, and threatens the ability to provide needed social services. Grounded in the Committee of Sponsoring Organization's internal control integrated framework, the purpose of this qualitative multiple case study was to explore strategies NPO leaders used to develop and implement effective internal controls for their organization's financial health and ability to …
Financial Recordkeeping Strategies For Small Businesses, Dominique Latrice Moore
Financial Recordkeeping Strategies For Small Businesses, Dominique Latrice Moore
Walden Dissertations and Doctoral Studies
Small retail business owners with inadequate record-keeping strategies struggle with the success of their businesses. Business owners who do not have the requisite financial knowledge may not have the skills required to manage the financial affairs of their business. Grounded in the theory of planned behavior, the purpose of this qualitative multiple case study was to investigate strategies small retail business owners use to adopt financial record-keeping strategies to sustain a small retail business beyond 5 years. Data were collected from a review of organizational artifacts and semistructured interviews with three retail small business owners who successfully adopted financial record-keeping …
Effective Internal Control Strategies For An Enterprise Resource Planning System, Tatara Ratliff
Effective Internal Control Strategies For An Enterprise Resource Planning System, Tatara Ratliff
Walden Dissertations and Doctoral Studies
The lack of effective internal control over enterprise resource planning (ERP) increases risks associated with financial reporting and erroneous transactions. Business leaders who develop effective enterprise resource planning internal controls reduce the risk of fraud and improve the quality of financial reporting. Grounded in the COSO internal control framework, the purpose of this qualitative single case study was to explore strategies business leaders use for adequate internal controls. The participants were seven business leaders from a single business in Mississippi, the USA, who successfully employed enterprise resource planning and internal control strategies. Data were collected using semistructured interviews, observations, and …
Strategies To Manage Reduced Demand Among Mattress Manufacturers In Puerto Rico, Damaris Rivera Perez
Strategies To Manage Reduced Demand Among Mattress Manufacturers In Puerto Rico, Damaris Rivera Perez
Walden Dissertations and Doctoral Studies
The COVID-19 pandemic reduced consumer demand in Puerto Rico, resulting in manufacturing jobs decreasing from 76,000 in March 2020 to 72,600 in August 2020, and the PMI decreasing falling from 50.5 to 48.1 in the same period. Owners of mattress manufacturing firms in Puerto Rico who lack strategies to increase consumer demand risk financial losses. Grounded in the strategic management theory, the purpose of this qualitative multiple case study was to explore strategies owners of mattress manufacturing firms in Puerto Rico use to increase demand for mattresses. The participants included three owners of mattress manufacturing firms in Puerto Rico who …
The Relationship Between Family-Friendly Workplace Policies And Accountant Turnover, Katie Landgraf
The Relationship Between Family-Friendly Workplace Policies And Accountant Turnover, Katie Landgraf
Walden Dissertations and Doctoral Studies
Prolonged high turnover rates have caused a shortage of accountants; unfortunately, managers have not successfully taken action to avoid these circumstances. Reducing the high turnover is necessary for accountant managers to replenish the accountant shortage, reduce turnover costs, and protect the accounting industry’s reputation for supporting its employees. Grounded in the social exchange theory, the purpose of this quantitative correlational study was to examine the relationship between childcare support, alternative work schedules, and work–family culture and accountant turnover intention. The participants comprised 185 accountants who responded to a National Study of a Changing Workforce questionnaire. The results of the multiple …
Human Resource Strategies For Retaining Clinical Health Care Professionals, Shagunna Renee Muse
Human Resource Strategies For Retaining Clinical Health Care Professionals, Shagunna Renee Muse
Walden Dissertations and Doctoral Studies
Human resource (HR) professionals who lack effective clinical employee retention strategies negatively affect patient care, employee well-being, and organizational culture. Grounded in the human capital theory, the purpose of this qualitative single case study was to explore effective strategies HR professionals use to retain clinical human capital. The study participants were five health care, HR professionals from one health care organization in the Northeast United States who successfully implemented strategies to improve clinical human capital. Data were collected from organizational documents and conducting semistructured interviews. Data were analyzed using thematic analysis, and four themes emerged: work-life balance, compensation, effective communication, …
Strategies For Small Businesses To Enhance Ethical Financial Reporting, Mercy Nchangnwi
Strategies For Small Businesses To Enhance Ethical Financial Reporting, Mercy Nchangnwi
Walden Dissertations and Doctoral Studies
Unethical financial reporting can negatively impact the sustainability of a business organization. Small business owners who struggle to promote ethical financial reporting are at high risk of failure. Grounded in the fraud diamond theory, the purpose of this qualitative multiple case study was to explore strategies small business owners use to enhance ethical financial reporting. The participants comprised four small business owners in Massachusetts who effectively used strategies to enhance ethical financial reporting. Data were collected from semistructured interviews, company documents, and casual observation. Data were analyzed using thematic analysis. Five themes emerged: ethical behavior, internal control and communication, monitoring, …
Impact Of Corporate Governance On Financial Reporting And Profitability Of Banking, Susan Ortega
Impact Of Corporate Governance On Financial Reporting And Profitability Of Banking, Susan Ortega
Walden Dissertations and Doctoral Studies
AbstractA lack of corporate governance and financial reporting may lead to a decrease in profitability and bank closures due to poor management, lack of capital, and liquidity. Based on agency theory, the purpose of this correlational study was to investigate the relationship between corporate governance, financial reporting, and three measures of profitability; return on assets, return on equity, and net interest margin, in 80 banks within the Midwest from 2015–2018. The data were collected from the banks' websites and the Federal Deposit Insurance Corporation (FDIC). The results of the three regression analyses were not significant; however, financial reporting was a …
The Relationship Between Human Capital, Productivity, And Profitability, Neema Carolina Eleyae
The Relationship Between Human Capital, Productivity, And Profitability, Neema Carolina Eleyae
Walden Dissertations and Doctoral Studies
In the industrial structure of Nigeria, lack of profitability, scarcity of human capital, and low productivity have resulted in the failure of many business organizations. Business leaders must maintain profitability to continue funding their business organizations in the future. Grounded in human capital theory, the purpose of this quantitative correlational study was to examine the relationship between human capital, productivity, and profitability among organizations listed on the Nigerian Stock Exchange. Archival data records (N = 836) between 2005 and 2019 were examined. The overall multiple linear regression model was able to significantly predict profitability: F (2, 833) = 79.35, p < .01, R2 = .158. Human capital was statistically significant (t = 12.548, p < .01, β = .400); productivity was not significant. A key recommendation for organizational leaders and policymakers in Nigeria is to increase higher education and general knowledge investments to improve the quality of human capital in the country, particularly in the services, construction, and information technology industries. Implications for positive social change include the potential for increased profitability and sustainability of organizations listed on the Nigerian Stock Exchange, which will be better equipped to compete globally through a skilled, well-educated workforce.