Business Commons^™

Business As Mission In And From China: Bam Think Tank China Regional Group Report, Tony Yeung, Linda Ching, Michael Lam, James Chak, Sara S., Daniel R. Sterkenburg

2014 Author Recognition Bibliography

No abstract provided.

Starting An Adoption Agency And The Major Benefits Of Adoption, Dylan D. Lingerfelt

Senior Honors Theses

Adoption impacts families’ lives. There are many benefits of adoption. Some key concepts of adoption are what the process of adoption entails and the different decisions potential adoptive parents need to make when starting the process, a philosophy and mission in terms of a business entity and their importance to an adoption firm, how to start a law firm as a business within the United States, and how to adapt that business to expand to areas like South Asia. South Asian etiquette issues need to be considered and understood from a business perspective. Another area to consider when doing international …

Culture & Conflict: Intertwined With International Business, Chloe W. Friederichsen

Senior Honors Theses

International business has grown day by day as a powerful part of the world economy since the development of separate nations in ancient times. Today international transactions have become a very common entity in the business world. With this newfound trend comes the need to understand the complexities of culture and conflict management in order for an international business to succeed with a competitive edge. Both factors hold the potential to either mercilessly crumble an unprepared organization or richly reward a company for prodigious forethought and management skills. As a result, the link between the fragility of culture adaptation and …

An Indigenous Women Perspective Of Work And Organisation: The Maya Way, Jennifer Manning, J. Miguel Imas, Paul Donnelly

Conference papers

Western literature in management/organisation studies focuses primarily on gender issues that affect inequalities experienced by women at work. Adopting, in some cases, critical and feminist theoretical positions, the gender debate unfolds questions on the prevailing male discourse that is dominant in management and business organisations. Most of these theoretical assumptions tend to influence, subsequently, the way in which we understand the experiences of women in the developing or under-developed world. That is, these theoretical positions occupy a privileged voice upon which to write, describe and analyse the experiences of women in contexts where these Western discourses seem either alien or …

Transnational Business Governance Interactions: Conceptualization And Framework For Analysis, Burkard Eberlein, Kenneth W. Abbott, Julia Black, Errol Meidinger, Stepan Wood

Articles & Book Chapters

This special issue demonstrates the importance of interactions in transnational business governance. The number of schemes applying non-state authority to govern business conduct across borders has vastly expanded in numerous issue areas. As these initiatives proliferate, they increasingly interact with one another and with state-based regimes. The key challenge is to understand the implications of these interactions for regulatory capacity and performance, and ultimately for social and environmental impact. In this introduction, we propose an analytical framework for the study of transnational business governance interactions. The framework disaggregates the regulatory process to identify potential points of interaction, and suggests analytical …

Daniel As An Example Of Exceptional Cross Cultural Leadership, Debby Thomas

Faculty Publications - College of Business

This paper presents Daniel as a prototypical model of an excellent cross-cultural Christian leader. The GLOBE project research on cross-cultural leaders is consulted and five cross cultural leadership qualities are identified based on their acceptance in all cultures studied: integrity, performance oriented, visionary, inspirational, and team builder as found in Dorfman’s research originating from the GLOBE project.1 God’s intervention in Daniel’s leadership is also considered as a significant factor in Daniel’s cross-cultural success as a leader. Exegetical analysis of Daniel 1 and 2 verifies that Daniel meets the criteria of an excellent cross-cultural leader as proposed by Dorfman. Daniel presents …

Lower Of Cost Or Market Inventory Valuation: Ifrs Versus Us Gaap, Dahli Gray, Clemense Ehoff Jr.

All Faculty Scholarship for the College of Business

The lower of cost versus market (LCM) controversy regarding inventory cost measurement is presented. The differences between International Financial Reporting Standards (IFRS) and United States (US) Generally Accepted Accounting Principles (GAAP) are analytically compared. The link between US federal tax law and US GAAP is emphasized relative to a discussion of deferred taxes and potential US federal income tax revenue.

When Do Domestic Alliances Help Ventures Abroad? Direct And Moderating Effects From A Learning Perspective, Hana Milanov, Stephanie A. Fernhaber

Scholarship and Professional Work - Business

While the importance of strategic alliances for new venture internationalization is well acknowledged, the effect of domestic partners remains less understood. Building on organizational learning theory's vicarious learning arguments, we suggest that internationally experienced domestic partners positively influence new ventures' international intensity. Moreover, acknowledging that ventures may have multiple learning sources, we argue that the effect is more pronounced when substituting for the lack of new ventures' top management teams' international experience, or when complementing the insights about foreign markets received from foreign alliance partners. The analysis of 194 publicly held new ventures largely supports our hypotheses.

Organizational Fields, Transnational Business Governance Interactions And The Diffusion Of Csr, Melanie Coni-Zimmer

Transnational Business Governance Interactions Working Papers

The paper analyzes the process of global diffusion of Corporate Social Responsibility (CSR) in the oil industry and how interactions between different actors have contributed to this outcome. It starts from the empirical puzzle that CSR has spread globally among transnational corporations since the mid 1990s (diffusion of CSR as a dependent variable). To explain this phenomenon, the paper presents a theoretical argument based on insights from sociological neo-institutionalism. It uses the concept of organizational fields as social spaces where organizations interact with one another. The structuration of an organizational field leads to processes of homogenization among the organizations belonging …

Business And Human Rights: Understanding The Un Guiding Principles From The Perspective Of Transnational Business Governance Interactions, Karin Buhmann

Transnational Business Governance Interactions Working Papers

This article analyses the United Nations (UN) Guidelines on Business and Human Rights adopted in 2011 by the UN Human Rights Council from the perspective of Transnational Business Governance Interactions (TBGI) analytical framework (Eberlein et al. 2014). The article identifies and discusses dimensions of interaction and components of regulatory governance which characterise the Guiding Principles, focusing in particular on the rule formation and implementation. The article notes that the Guiding Principles actively enrolled other actors for the rule-making process ensuring support in a politically and legally volatile field. It identifies mutual 'piggy-backing' by the Guiding Principles and other TBGI Schemes, …

Mexico Consensus Economic Forecast, Volume 17, Number 1, Thomas M. Fullerton Jr., Adam G. Walke

Departmental Papers (E & F)

No abstract provided.

The Effects Of Offshoring On Judgment Quality In A Management Accounting Task, Daniel D. Selby

Accounting Faculty Publications

This study investigates the effects of offshoring on judgment quality in a management accounting context (i.e., capital budgeting). The effects of offshoring on judgment quality are understudied and might explain the ineffective and inefficient use of information in offshoring arrangements (Srikanth and Puranam, 2011). A 3x2 between-subject experiment was conducted where participants were assigned to one of three experimental conditions: onshore team, offshore team, or no team. Two dependent variables were measured for judgment quality: effectiveness and efficiency. My results suggest that offshoring may have detrimental effects on efficiency. However, I also find that offshoring does not affect effectiveness.

Safaricom: Innovative Telecom Solutions To Empower Kenyans, Laura Beauchesne, Nick Dorion, Nathaniel Griggs, Jeffrey S. Harrison

Robins Case Network

Safaricom is thriving by selling what many would consider a luxury product in an impoverished country. Africa is a vast market for telecommunications, and Kenya is the third largest mobile market. It is also one of the fastest growing economies in the region. This case contains a fascinating perspective on Kenya, and on the range of services Safaricom provides to its citizens. It also contains excellent detail on Safaricom’s business and philanthropic strategies.

China's Current Reforms From A Banker's Perspective, Penelope B. Prime

International Business Faculty Publications

China’s Currency Reforms from a Banker’s Perspective: A Conversation with Henry Yu, Managing Director of Fifth Third Bank, Atlanta, Georgia.

Emerging Market Challenges: Moving Beyond Trade To Promote The Middle Class And Avoid The Middle-Income Trap, Penelope B. Prime

International Business Faculty Publications

No abstract provided.

Corporate Communication In The Twenty-First Century, Susan Laws

Other Graduate Scholarship

Corporate communication represents an evolving area of study within the increasing puzzle of global growth in the twenty-first century. The theoretical history of public relations originated in North America and the United Kingdom before the ubiquitous presence of technology and the internet. Since the 1950s, numerous approaches and models of corporate communication have emerged. The focus of this study is to contribute to the development of a new theory of corporate constructs of identity, image and reputation, formulating competitive advantage with strategy formulation, within the framework of the new political economy – these economies do not and cannot operate in …

Corporate Revenue Miscalculations & The Impact On Stakeholders, Karen Cascini, Alan L. Delfavero, Ryan Bezner

WCBT Faculty Publications

Corporate earnings restatements are regarded as one of the most significant issues in accounting today. While there are various factors that can influence profitability, revenue is the key contributor to a business’ net income. During the 2000s, a multitude of domestic and multinational corporations faced significant issues with their revenue recognition practices. Although the investing public might regard any revenue restatement as laden with possible fraud, this is not always the case. Multinational firms face dual accounting systems, such as U.S. Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). Currently, similarities and differences between the accounting systems …

The Value Of International Experiences For Business Students: Measuring Business Student Attitudes Toward Study Abroad, Sean Heffron, Peter A. Maresco

WCBT Faculty Publications

The value of an international experience—especially for students of business—continues to be an area of focus at colleges and universities. Students across all disciplines within the business curriculum: accounting, economics, finance, management, marketing, or sport management are expected by employers to possess knowledge of, and appreciation for, other cultures. Using as a backdrop two unique study abroad programs that immerse students into an intercultural business experience and have them interacting with—and learning from—the local residents as well, the survey research in this study measures student attitudes before and after they study abroad and it notes the changes that students report …

Meeting The Challenges Of Effective International Hrm: Analysis Of The Antecedents Of Global Mindset, Joana S. P. Story, John E. Barbuto Jr., Fred Luthans, James A. Bovaird

Department of Management: Faculty Publications

The full force of globalization has hit today’s organizations, and it is clear that there are many cultural and human problems. International human resource management (IHRM) is being asked to better understand and develop multinational organizational leaders to meet the challenges. A prominent solution that is receiving increased attention is the construct of global mindset, which has growing rhetoric but little research support. To help fill this need, after first theoretically framing global mindset as made up of one’s cultural intelligence and global business orientation, this study identifies and empirically tests some theory-driven antecedents. Utilizing a diverse sample (N = …

Transnational Regulatory Regimes In Finance: A Comparative Analysis Of Their (Dis-)Integrative Effects, Katharina Pistor

Faculty Scholarship

Financial markets have become increasingly interconnected with financial intermediaries and instruments linking local and national markets to form regional or even global ones. The global financial crisis of 2008 demonstrated once more that financial interdependence can be both a blessing and a curse. It facilitates the movement of capital and the expansion of credit, and as such promotes economic development in good times; however, in bad times it transmits liquidity shortages throughout the system triggering financial crises and economic recessions where credit expansion earlier fuelled expansion and growth. A critical question therefore is how to structure the governance of transnational …

Teaching International Business Via Social Media Projects, Ilan Alon, Ruwanthi Herath

Faculty Publications

The purpose of this study is to evaluate the outcomes of an experiential learning technique coupled with social media in an international marketing course. It was conducted among 155 students placed in groups that were assigned to develop a YouTube video for use as a country branding marketing tool. Measured evaluations of the students’ perceptions of the experience reveal that it was both beneficial and positive, and it helped to promote an understanding of the importance of team work and the uses of technology. Factor analysis grouped the perceptions and attitudes regarding the exercise into four categories.The differences in perception …

Waiting For Perseus: A Sur-Reply To Professors Graetz And Warren, Ruth Mason, Michael S. Knoll

All Faculty Scholarship

This manuscript responds to Income Tax Discrimination: Still Stuck in a Labyrinth of Impossibility by Professors Michael Graetz and Alvin Warren (121 Yale L.J. 1118). In that article, Professors Graetz and Warren challenge many of the arguments we made in our own article entitled, “What is Tax Discrimination?” (121 Yale L.J. 1014). In our earlier article, we set out to accomplish two goals. First, we sought to identify the principle behind the doctrine of tax discrimination as that doctrine is applied by the U.S. Supreme Court and the Court of Justice of the European Union (ECJ) and to translate that …

Harmonizing Choice-Of-Law Rules For International Insolvency Cases: Virtual Territoriality, Virtual Universalism, And The Problem Of Local Interests, Charles W. Mooney Jr.

All Faculty Scholarship

This paper explores the potential content and feasibility of a set of harmonized choice of law rules (HICOL Rules) that would apply in insolvency proceedings. It contemplates a main insolvency proceeding opened in a debtor’s center of main interests (“COMI”) and the existence of (or possibility of opening) one or more non-main (or secondary) proceedings. It also contemplates the possibility that an insolvency representative in a main or non-main proceeding may seek and be granted recognition in another state under the UNCITRAL Model Law on Cross-Border Insolvency (codified as Chapter 15 of the Bankruptcy Code in the U.S.) Under HICOL …

Soft Law As Foreign Relations Law, Jean Galbraith, David Zaring

All Faculty Scholarship

The United States increasingly relies on “soft law” and, in particular, on cooperation with foreign regulators to make domestic policy. The implementation of soft law at home is typically understood to depend on administrative law, as it is American agencies that implement the deals they conclude with their foreign counterparts. But that understanding has led courts and scholars to raise questions about whether soft law made abroad can possibly meet the doctrinal requirements of the domestic discipline. This Article proposes a new doctrinal understanding of soft law implementation. It argues that, properly understood, soft law implementation lies at the intersection …

Industry-Specific Human Capital And Wages: Evidence From The Business Process Outsourcing Industry, Keongtae Kim, Sunil Mithas, Jonathan W. Whitaker, Prasanto K. Roy

Management Faculty Publications

Human capital is becoming more critical as the global economy becomes more information intensive and service intensive. While IS researchers have studied some dimensions of human capital, the role of industry-specific human capital has remained understudied. The IT-enabled business process outsourcing (BPO) industry provides an ideal setting to study returns to human capital, because jobs in this industry are standardized and many professionals in this new industry have come from other industries. We build on IS and Economics literature to theorize returns to human capital in the BPO industry, and we test the theory using data for over 2,500 BPO …

Entrepreneurial Orientation And International Scope: The Differential Roles Of Innovativeness, Proactiveness, And Risk-Taking, Li Dai, Vladislav Maksimov, Brett Anitra Gilbert, Stephanie A. Fernhaber

Scholarship and Professional Work - Business

This research integrates the international business and entrepreneurship literatures by examining the independent influences of innovativeness, proactiveness, and risk-taking on the ability of a firm to broaden its scope across international markets. For each dimension of entrepreneurial orientation, a cost–benefit framework is applied to highlight the trade-offs associated with different levels in the internationalization context. Based on a unique dataset of 500 SMEs spanning 10 industries, the results reflect the consequences of being “stuck in the middle” with respect to their strategic posture on innovativeness and proactiveness, but reveal a nuanced role for risk-taking behavior. The non-uniform and non-linear relationships …

Is More Always Better? Risk Trade-Offs Among Internationalizing New Ventures, Stephanie A. Fernhaber, Patricia P. Mcdougall-Covin

Scholarship and Professional Work - Business

Purpose

Design/methodology/approach

How Large Are The Benefits Of Emerging Market Equities?, C. Mitchell Conover, Gerald R. Jensen, Robert R. Johnson

Finance Faculty Publications

We perform a comprehensive evaluation of the benefits of emerging market equities by extending previous research in four fundamental ways. The contribution of this study is that it 1) evaluates a more complete sample; 2) examines performance measures that account for asymmetric return distributions; 3) separates emerging markets by region; and 4) considers the influence that the market environment has on the benefits of emerging market investments. Our results suggest that previous research has understated the benefits associated with investing in emerging markets. We find that broad emerging market indices have relatively low downside risk, which results in Sortino ratios …

Relative Effects Of Lower-Order And Higher-Order Quality Of Work Life On Employee Job Satisfaction And Life Satisfaction: Case Studies Of Service And Manufacturing Sectors In Thailand, Kalayanee Senasu, Anusorn Singhapakdi

Marketing Faculty Publications

This research investigates the relative effects of lower-order and higher-order aspects of quality of work life (QWL) on employee job satisfaction and overall life satisfaction in Thai workplaces. The data were collected by means of questionnaires mailed to employees of 6 selected companies-3 companies in each of the service and manufacturing sectors in Thailand with respective response rates of 72 and 74 percent. The results reveal that the two aspects of QWL in all companies have a positive impact on both aspects of employee satisfaction: job satisfaction and overall life satisfaction. The results also reveal a generally more important role …

Extraterritorial Impacts Of Recent Financial Regulation Reforms: A Complex World Of Global Finance, Lawrence G. Baxter

Faculty Scholarship

No abstract provided.