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Accounting

Selected Works

2010

Articles

Articles 1 - 2 of 2

Full-Text Articles in Business

How Groups Produce Higher-Quality Balanced Scorecards Than Individuals, S. B. Hughes, Craig B. Caldwell, Kathy A. Paulson Gjerde, Pam Rouse Apr 2010

How Groups Produce Higher-Quality Balanced Scorecards Than Individuals, S. B. Hughes, Craig B. Caldwell, Kathy A. Paulson Gjerde, Pam Rouse

Craig B. Caldwell

Many articles explain how to develop a balanced score card using groups, but the literature provides little insight about why groups are important. We gathered data from 12 groups involved in developing balanced score cards to determine how they use information suggested by their members. We found that the groups "filter" individual members' poor ideas and "carry through" their worthy ideas to the group score card--although not all poor ideas are filtered and not all good ideas are carried forward. We also found some evidence that groups create innovative ideas but to a lesser extent than filtering and carrying through …


The Defense-Growth Relationship: An Economic Investigation Into Post-Soviet States, Bruce D. Mcdonald Iii, Robert J. Eger Iii Jan 2010

The Defense-Growth Relationship: An Economic Investigation Into Post-Soviet States, Bruce D. Mcdonald Iii, Robert J. Eger Iii

Bruce D. McDonald, III

An important question stemming from the collapse of the Soviet Union is how defense spending has influenced the economic performance of the 15 member states since their establishment as market economies. This study furthers the understanding of the relationship between defense spending and economic growth using data from the states of the former Soviet Union from 1992 to 2007. A nonlinear production function was used for direct effects, and models of investment and employment were employed for indirect effects. Contrary to expectations, the findings show that continued reliance on the defense sector in post-Soviet states has helped overall economic growth. …