Business Commons^™

Making Accounting Education Fit For Purpose For The New Economy, Yew Kee Ho, Jean Liu, Sze Kee Koh, Kai Teck Ng, Sa-Pyung Sean Shin, Tin Wee Tan, Yuanto Zhu Kusnadi

Research Collection School Of Accountancy

The accountancy profession faces one of its most challenging periods as several factors converge to disrupt it. Technological advancements, the expanding role of accountants, declining student interest in accountancy, and increasing expectations for uniquely human capital all exert pressure on the profession to reinvent itself or face marginalisation. This study, funded by the Institute of Singapore Chartered Accountants (ISCA), examines trends in the accountancy profession alongside accountancy education in Singapore. Its goal is to formulate a fit-for-purpose accountancy education for the new economy.

Catching The Digital Wave : Jumbo Group Shows How Digital Transformation And Its Seafood Business Can Go Together, Xuesong Geng, Andrew Chin, Thomas Lim

Research Collection Lee Kong Chian School Of Business

JUMBO Group shows how digital transformation and its seafood business can go together.

Estimating Models For Engineering Costs On The State Highway Operation And Protection Program (Shopp) Portfolio Of Projects, Elhami Nasr, Tariq Shehab, Nigel Blampied, Vinit Kanani

Mineta Transportation Institute

The State Highway Operation and Protection Program (SHOPP) is crucial for maintaining California’s 15,000-mile state highway system, which includes projects like pavement rehabilitation, bridge repair, safety enhancements, and traffic management systems. Administered by Caltrans, SHOPP aims to preserve highway efficiency and safety, supporting economic growth and public safety. This research aimed to develop robust cost-estimating models to improve budgeting and financial planning, aiding Caltrans, the California Transportation Commission (CTC), and the Legislature. The research team collected and refined comprehensive data from Caltrans project expenditures from 1983 to 2021, ensuring a high-quality dataset. Subject matter experts validated the data, enhancing its …

Work And Health Balance At Sea : Study On Seafarers' Work And Health Balance And Its Influence On Retention, Nyanje-Marie Isata Jabati

World Maritime University Dissertations

No abstract provided.

World Trade Organization (Wto) Trade Policy Reviews And Green Technology Adoption: Global Evidence, Arifa Tanveer, Shihong Zeng, Rashid Zaman, Simone Scagnelli

Research outputs 2022 to 2026

This study examines the impact of WTO climate-related Trade Policy Reviews (TPR) on corporate efforts towards going green, specifically focusing on green technology adoption. Utilising a longitudinal sample comprising 30 countries from 2009 to 2019, the study provides original evidence that companies in countries with more frequent TPRs tend to adopt more green technologies. Channel analysis reveals that countries with climate-focused TPR entries, climate-related notifications, and climate-related measures effectively reduce managerial political risk perception, thereby facilitating the companies' adoption of green technologies. Additional analysis suggests a substitutive role of trade policy reviews (TPR) compared to firm-specific external monitors in promoting …

Refereed Research - Religiosity And Sociality As Sources Of Resilience For Women Subsistence Entrepreneurs During The Pandemic, Rozina Akther

Subsistence Marketplaces

This study examines challenges faced by subsistence women entrepreneurs during COVID-19, the crisis of 2020, and their resilience in addressing the circumstances. The results of qualitative interviews with 13 subsistence marketplace women entrepreneurs in Bangladesh are presented in this article. In the current study, two themes are found to best capture the experiences and resilience of women business owners in the subsistence marketplaces. Furthermore, the study provides important insights from informant interviews, showing how women business owners navigate their operations during a pandemic. It highlights attributes such as relational strength and faith in a higher power that contribute to their …

Wormhole Attack Mitigation In Wireless Network Using Propagation Delay, Harry May, Travis Atkison

Journal of Cybersecurity Education, Research and Practice

This paper presents a novel approach for mitigating wormhole attacks on wireless networks using propagation delay timing. The wormhole attack is a persistent security threat that threatens the integrity of network communications, potentially leading to data theft or other malicious activities. While various methods exist for combating wormhole attacks, our approach offers advantages that set it apart. Our approach involves a combination of proactive and reactive measures, harnessing box plot analysis and weighting factor techniques to identify and isolate outlier node links effectively. Unlike traditional methods, our solution not only detects outlier links but also defines dynamic weighting factors, providing …

Happy Hours, Not Office Hours: Socially Engaging Cybersecurity Students In A Large Online Graduate Course, James T. Mccafferty

Journal of Cybersecurity Education, Research and Practice

Engagement is a critical part of student learning and student success. This is especially true in online classes where students have less interaction with their classmates and instructors when compared to traditional face-to-face courses. Research on engagement has shown that when students are meaningfully engaged it can increase student satisfaction and it may also increase levels of academic achievement, including grades earned and degree progression (e.g. Wong et al., 2024). This paper focuses on social engagement in a graduate cybersecurity program that uses large, expandable online courses as described by Whitman and Mattord (2023). Large online graduate classes (i.e., more …

Cryo-Em Analysis Of Pseudomonas Phage Pa193 Structural Components, Stephano M. Iglesias, Chun-Feng Hou, Johnny Reid, Evan Schauer, Renae Geier, Angela Soriaga, Lucy Sim, Lucy Gao, Julian Whitelegge, Pierre Kyme, Deborah Birx, Sebastien Lemire, Gino Cingolani

Department of Biochemistry and Molecular Biology Faculty Papers

The World Health Organization has designated Pseudomonas aeruginosa as a critical pathogen for the development of new antimicrobials. Bacterial viruses, or bacteriophages, have been used in various clinical settings, commonly called phage therapy, to address this growing public health crisis. Here, we describe a high-resolution structural atlas of a therapeutic, contractile-tailed Pseudomonas phage, Pa193. We used bioinformatics, proteomics, and cryogenic electron microscopy single particle analysis to identify, annotate, and build atomic models for 21 distinct structural polypeptide chains forming the icosahedral capsid, neck, contractile tail, and baseplate. We identified a putative scaffolding protein stabilizing the interior of the capsid 5-fold …

The False Choice Between Digital Regulation And Innovation, Anu Bradford

Northwestern University Law Review

This Article challenges the common view that more stringent regulation of the digital economy inevitably compromises innovation and undermines technological progress. This view, vigorously advocated by the tech industry, has shaped the public discourse in the United States, where the country’s thriving tech economy is often associated with a staunch commitment to free markets. U.S. lawmakers have also traditionally embraced this perspective, which explains their hesitancy to regulate the tech industry to date. The European Union has chosen another path, regulating the digital economy with stringent data privacy, antitrust, content moderation, and other digital regulations designed to shape the evolution …

A Study On The Impact Of Relationship Strength In Technological Collaboration Networks, Absorptive Capacity, And Leadership Regulatory Focus On Team Ambidextrous Innovation, Zhen Li

Dissertations and Theses Collection (Open Access)

In the context of rapid global economic development, competition among enterprises has become increasingly fierce, making innovation the core driving force for maintaining competitive advantage and promoting sustainable development. This paper explores the impact of relationship strength within technological collaboration networks, absorptive capacity, and leadership regulatory focus on incremental and radical innovation. The study finds that while relationship strength has no significant impact on incremental innovation, it has a negative effect on radical innovation. The absorptive capacity within technological collaboration networks positively influences both types of innovation. The research also highlights the critical role of leadership regulatory focus: High prevention-focus …

Research On The Construction Of Multi-Layer Vocation-Skill Network For Industrial Talent Demand Identification, Zhanlei Yao, Jinxuan Li, Xin Xu

Journal of Scientific Information Research

[Purpose/ signficance]As an important tool for labor market observation，the relative robustness and other characteristics inherent in the traditional occupational classification system make it difficult to reflect changes in industrial talent demand in a timely manner. To solve this problem，this paper focuses on how to use digital means to map the relationship between occupations and skill requirements，and how to construct a multi-layer vocation-skill network and how to realize it. [Method/process]Firstly，design a set of cross-job descriptors，a common language for describing different jobs in Chinese context，in order to establish a vocation description framework for recruitment data development and utilization. Secondly，the Key technology of …

Negotiating The Future: The Role Of Labor Unions In Responding To Automation And Technology Developments In The Entertainment Industry, João Branco Chaves

Student Publications

The entertainment industry has undergone profound changes due to the rapid advancement of automation and technology, significantly impacting the labor force behind its productions. Labor unions, such as the Screen Actors Guild‐American Federation of Television and Radio Artists (SAG-AFTRA) and the Writers Guild of America (WGA), have been at the forefront of negotiating contracts and protecting workers’ rights amidst these changes. This paper examines the pivotal role that labor unions play in shaping the negotiation processes within the entertainment industry, focusing on their contributions and challenges in responding to technological shifts. It also identifies gaps and contradictions in the research, …

Artifical Intelligence In Academia, James E. Carpp, Crystal N. Bruxvoort

University Faculty Publications and Creative Works

The CACUBO Annual Conference, held each fall, is one of the premier higher education events in the region. For staff at all levels in college and university business offices looking for a valuable, high-quality higher education conference, CACUBO’s Annual Conference provides a setting for networking, as well as presentations and seminars to share information on important professional development topics.

The Annual Conference is also an outstanding and affordable way for all levels of higher education accounting professionals to earn CPE credits. Attendees of the CACUBO Annual Conference can also visit the exhibits of our event sponsors and access additional resources …

Influence Of Artificial Intelligence (Ai) On Decision-Making For Market-Entry Strategies In Emerging Economies, Tejas Deshpande

Dissertations and Theses Collection (Open Access)

International firms with growth-oriented business models face a complex array of factors when planning to enter emerging markets. These markets are characterized by dynamic socio-economic and geopolitical conditions, often resulting in limited market intelligence and a fragmented understanding of the business ecosystem. To succeed, firms must align their short-term objectives and long-term strategic goals with the specific characteristics of these target markets.

Decision-making in such environments is fraught with uncertainty and is critical in determining the success or failure of market-entry strategies. While business leaders rely on their cognition and heuristics to navigate these challenges, the complexity and volume of …

Network Effects, Word Of Mouth, And Entry Performance: A Study Of Digital Freemium Products, Noman Shaheer, Liang Chen, Jingtao Yi, Sali Li, Huiwen Su

Research Collection Lee Kong Chian School Of Business

International entry research rarely examines strategies affecting entry performance in a target country, largely due to data limitations in the traditional multinational enterprise setting. However, the emergence of digital business with trackable international performance data helps address this gap. We utilize digital freemium products as our research context to examine the effect of two major demand-side strategies associated with freemium products, network effects and word-of-mouth (WOM), on entry performance across different institutional environments. By analyzing 1,891 freemium games, we show that lower network readiness of a target country strengthens the impact of network effects on entry performance whereas higher network …

The Promise And Perils Of Smart (City) Bots As Educational Tools, Thomas Menkhoff, Siew Ning Kan, Shaohui Foong

Research Collection Lee Kong Chian School Of Business

Written from an educator’s perspective, the paper aims to examine the increasing use of chatbot technology capable of answering user queries in various fields such as commerce, public service delivery, urban areas, higher education etc. by simulating human conversation through text messages or voice commands. We analyse why smart bots have become popular technologies in the context smart cities; shed light on different types of bots (chatbots, large language models such as ChatGPT, flying bots); and explain how we use bots as teaching tool in an introductory AI for business course. A key argument putting forward is that smart bots …

The False Choice Between Digital Regulation And Innovation, Anu Bradford

Faculty Scholarship

This Article challenges the common view that more stringent regulation of the digital economy inevitably compromises innovation and undermines technological progress. This view, vigorously advocated by the tech industry, has shaped the public discourse in the United States, where the country’s thriving tech economy is often associated with a staunch commitment to free markets. U.S. lawmakers have also traditionally embraced this perspective, which explains their hesitancy to regulate the tech industry to date. The European Union has chosen another path, regulating the digital economy with stringent data privacy, antitrust, content moderation, and other digital regulations designed to shape the evolution …

Innovation Challenges In The Air Force Sbir Program: From The Small Businesses' Perspective, Hart J. Holt, Amy M. Cox, Scott Drylie, David S. Long, Alfred E. Thal Jr., Robert D. Fass

Faculty Publications

Every year the United States invests $3.2 billion in the Small Business Innovation Research (SBIR) program to promote innovation among the nation’s small businesses. Half of this investment is from the DoD. This research considers the challenges faced by small businesses innovating with the DoD, particularly those awarded SBIR contracts with the United States Air Force. The authors surveyed 286 unique small businesses that were previously awarded an Air Force SBIR contract. By asking the survey respondents open-ended questions and categorizing their responses, they pinpoint unaddressed challenges from the small business perspective. By categorizing survey responses through Qualitative Content Analysis, …

Antitrust After The Coming Wave, Daniel A. Crane

Articles

A coming wave of general-purpose technologies, including artificial intelligence ("AI"), robotics, quantum computing, synthetic biology, energy expansion, and nanotechnology, is likely to fundamentally reshape the economy and erode the assumptions on which the antitrust order is predicated. First, AI-driven systems will vastly improve firms' ability to detect (and even program) consumer preferences without the benefit of price signals, which will undermine the traditional information-producing benefit of competitive markets. Similarly, these systems will be able to determine comparative producer efficiency without relying on competitive signals. Second, AI systems will invert the salient characteristics of human managers, whose intentions are opaque but …

Redefining Boundaries In Innovation And Knowledge Domains: Investigating The Impact Of Generative Artificial Intelligence On Copyright And Intellectual Property Rights, Adil S. Al-Busaidi, Raghu Raman, Laurie Hughes, Mousa Ahmed Albashrawi, Tegwen Malik, Yogesh K. Dwivedi, Thuraiya Al- Alawi, Mohammed Alrizeiqi, Gareth Davies, Mark Fenwick, Parul Gupta, Shashikala Gurpur, Apeksha Hooda, Paulius Jurcys, Daryl Lim, Nicola Lucchi, Tanvi Misra, Ramakrishnan Raman, Anuragini Shirish, Paul Walton

Research outputs 2022 to 2026

The rapid integration of generative AI (GenAI) into industries and society has prompted a re-evaluation of copyright and intellectual property rights (IPR) frameworks. GenAI's ability to produce original content using data from human-created sources raises critical ethical and legal concerns. Current copyright and IPR frameworks, designed around human authorship, are insufficient to address these challenges. This study, using a multi-perspective approach, explores GenAI's disruptive potential in replicating or transforming copyrighted materials, challenging established IPR norms. Findings highlight gaps in legislation and the opacity of GenAI platforms. To address these issues, this study presents a Dynamic Ethical Framework linked to a …

Leveraging Propagation Delay For Wormhole Detection In Wireless Networks, Harry May, Travis Atkison

Journal of Cybersecurity Education, Research and Practice

Detecting and mitigating wormhole attacks in wireless networks remains a critical challenge due to their deceptive nature and potential to compromise network integrity. This paper proposes a novel approach to wormhole detection by leveraging propagation delay analysis between network nodes. Unlike traditional methods that rely on signature-based detection or specialized hardware, our method focuses on analyzing propagation delay timings to identify anomalous behavior indicative of wormhole attacks. The proposed methodology involves collecting propagation delay data in both normal network scenarios and scenarios with inserted malicious wormhole nodes. By comparing these delay timings, our approach aims to differentiate between legitimate network …

How State Universities Are Addressing The Shortage Of Cybersecurity Professionals In The United States, Gary Harris

Journal of Cybersecurity Education, Research and Practice

Cybersecurity threats have been a serious and growing problem for decades. In addition, a severe shortage of cybersecurity professionals has been proliferating for nearly as long. These problems exist in the United States and globally and are well documented in literature. This study examined what state universities are doing to help address the shortage of cybersecurity professionals since higher education institutions are a primary source to the workforce pipeline. It is suggested that the number of cybersecurity professionals entering the workforce is related to the number of available programs. Thus increasing the number of programs will increase the number of …

Breaking Into The Black Box Of Customer Perception Towards Robot Service: Empirical Evidence From Service Sector, Samar Rahi, Mazuri Abd Ghani, Manaf Al-Okaily, Aamir Rashid, Mahmoud Alghizzawi, Fadi Shehab Shiyyab

Publications and Research

The advent of artificial intelligence and machine learning has enabled robots to serve in consumer market for a better customer experience. Nevertheless, acceptance of robotic technology among consumers is still lacking. Therefore, this study has developed an integrated model with robot appearance, expectation confirmation model, diffusion of innovation and theory of planned behavior and empirically investigates customer intention to use service robot. The research model is empirically tested with 349 responses retrieved from customers visiting retail stores. Statistical results have revealed that customer innovativeness, compatibility, behavioral control, expectation confirmation, service robot appearance and subjective norms explained R2 80.1 % variance …

The Perceptions Of Women In Ict Concerning Hybrid Work At Telecommunication Companies In South Africa, Ntombizethu Lubisi, Samwel Mwapwele

African Conference on Information Systems and Technology

This study examines the perceptions of women in ICT regarding the hybrid work model in South Africa's telecommunications sector, a shift accelerated by the COVID-19 pandemic. The research explores both the benefits—such as flexibility, financial savings, and improved work-life balance—and the challenges, including communication difficulties, collaboration issues, and infrastructural problems like power outages. Using a qualitative, interpretive approach, data were gathered through semi-structured interviews with 11 participants from 8 JSE-listed telecom companies. The key finding is that while the hybrid model is generally viewed favourably for supporting career development, the findings underscore the need for well-structured policies to ensure effective …

Stakeholder Perceptions Of A New Learning Management System Implementation At A South African University, Lazola Taho, Walter Uys

African Conference on Information Systems and Technology

Learning Management Systems (LMSs) investments are increasing in response to internal and external factors such as technology and market trends, laws, and regulations. Many LMS implementation initiatives fail despite decades of research on IS success. Challenges faced by sub-Saharan Africa Higher Education Institutions (HEI’s) LMS implementations are becoming context-specific to each institution. Studying implementation success quantitatively has however not provided adequate contextual insights into the complex dynamics of implementation. Research often investigates lecturers and students at the exclusion of other stakeholders. Using Critical Hermeneutics (CH) as a guiding perspective, semi-structured interviews were conducted with decision-makers, administrators, support staff, students, and …

Duramazwi Digital System (Modules Integration), Laiza Mumiriki, Surprise Prosper Chikotsi, Tafadzwa Muchaiwa

African Conference on Information Systems and Technology

This research paper explores the development of the Duramazwi Digital System, a comprehensive platform that integrates digital tools and technologies to enhance the experience of linguists and language learners. By combining the use of a dashboard, API, mobile app, and chatbot to provide users with seamless and interactive language learning experience. The study adopted the Activity Theory as its guiding theory for theoretical insights on natural language processing systems, language and learning. The methodology employed in this research follows the Design Science Research approach. The study utilizes various data collection techniques. The paper presents the system design and implementation details, …

Technology Skill Building For Adults With Intellectual And/Or Developmental Disabilities, Heather J. Williamson, Hailee E. Riddle, Cynthia Sloan, Cameron Dogan, Byran Dai, Jon Meyers

Developmental Disabilities Network Journal

Compared to their peers without disabilities, adults with intellectual and/or developmental disabilities are less likely to be employed. Adults with intellectual and/or developmental disabilities also face a digital divide, with less access to and use of technology in their daily lives. This lack of technology use also limits the types of employment available to adults with intellectual and/or developmental disabilities. The purpose of this paper is to describe the implementation of an individualized technology skill-building program for adults with intellectual and/or developmental disabilities in Arizona. The community-engaged project was overseen by a Community Advisory Board who provided insights on program …

Designing Cybersecurity Escape Rooms: A Gamified Approach To Undergraduate Learning, Thitima Srivatanakul

Journal of Cybersecurity Education, Research and Practice

Gamification, including game-based learning (GBL), is a widely recognized pedagogical approach used for imparting and reinforcing cybersecurity knowledge and skills to learners. One innovative form of GBL gaining popularity across various educational levels, from secondary schools to professional development, is escape room-style education. This study is centered on the development and design of escape room activities tailored for teaching cybersecurity concepts, with a particular focus on web and software security, to undergraduate students at York College. The primary objectives of this research are twofold: firstly, to evaluate the effectiveness of educational escape room activities in reinforcing cybersecurity concepts taught in …

The Piranhas: Endgame Of Banking In Indonesia, F. Mario Andaru, Bambang Hadinugroho

Journal of Global Business Insights

Neobank is a form of financial technology innovation that offers banking services without a branch office. This is a form of disruption in the banking industry. Therefore, this paper aims to look at the phenomenon regarding the shift in the banking industry due to the presence of neobanks and, at the same time, question whether this is the beginning of the extinction of conventional banking. Based on an analysis of the literature on fintech and digital banking from research, case studies, and news media in both English and Indonesian, this study discusses research related to neobank trends disrupting the conventional …