Business Commons^™

Examining The Career Path Of Certified Public Accountants In Audit And Tax Services: Perceptions Of Accounting Graduates' Competencies, Steven Mulhollen

Dissertations

Accounting professionals claim there is a deficiency of individuals with the appropriate competencies to enter the accounting workforce (Pasewark, 2021; Richardson, 2020; Sandifer, 2018; Thomson, 2017). Also, recent trends indicate a need to increase the number of qualified accounting professionals who can pass the Certified Public Accounting Exam (CPA Exam) and enter the public accounting workforce (American Institute of Certified Public Accountants [AICPA], 2021a; Dawkins, 2023). This quantitative, causal-comparative study expands existing studies by analyzing the impact of CPA's chosen career path of audit or tax on their perception of the required and attained accounting competencies. This study contributes to …

Leadership Behaviors, Practices, And Sytles In Mergers And Acquisitions In The U.S. Technology-Based Organizations: A Qualitative Study, Susan E. Glover

Human Resource Development Theses and Dissertations

Leaders guide and shape the success of mergers and acquisitions (M&A) to meet an organization’s goals and objectives. In this study, I explored the role of leadership during M&A and the effect of different leadership behaviors, practices, and styles (BPS) on different organizational cultures during M&A. This study explored the contribution of leadership BPS on M&A outcomes within an organization with a robust and innovative culture. I focused on the human capital investment strategies of M&A integration concerning different leadership BPS utilized to improve the success rate of M&A goals and objectives. I concentrated on technology-based organizations because they are …

Personal And Organizational Characteristics Impacting Employee Self-Efficacy, Justin Chandler

Dissertations

COVID-19 forced organizational shutdowns across the globe in 2020, sending unemployment levels in the United States to nearly 15%, with approximately 20.5 million Americans unemployed by May 2020 (Falk et al., 2021; Kochhar, 2020). Virtual business meetings became the norm, while some employees experienced job loss and salary cuts (Prochazka et al., 2020). Many employees worldwide became unsatisfied with their work situation and less confident of their capabilities (Ragheb et al., 2020) and have experienced career shock due to the pandemic. Career shock can lead to many adverse effects on individual employees and organizations, including low self-efficacy, and COVID-19 has …

Barriers And Enablers To Building Entrepreneurial Ecosystems As Perceived By Change Agents In The Workplace, Shanda Barrett

Dissertations

This study explores factors that influence entrepreneurial ecosystems. Clifton (2010, 2015) recommends entrepreneurship, better business models, and new business startups as a solution for economic renewal in the United States and specifically identifies disengaged workers and low-energy workplaces as the starting point. The recommendation does not address how to make workplaces conducive to entrepreneurial activity, nor does the recommendation address how to engage entrepreneurial employees.

Existing literature outlines the known tensions between theory, anecdotal evidence, and the professional practice of building entrepreneurial ecosystems. To date, the term entrepreneurial ecosystem exists as a metaphor in the extant literature. While scholars have …

Análisis De Los Diferenciales Salariales En Las Actividades Económicas De Las 13 Áreas Metropolitanas Según Género 2010-2018, Lady Lizeth Zamora Díaz

Economía

El objetivo del presente estudio es realizar un análisis de los diferenciales salariales y capital humano en las actividades económicas en las 13 áreas metropolitanas según género en el periodo de 2010-2018 en base a la Gran Encuesta Integral de Hogares (GEIH). Para el procesamiento de datos se emplean técnicas de evaluación de estadística descriptiva y la estimación de funciones mincerianas para trabajadores asalariados y sus niveles de educación. Además, se establece el coeficiente de Oaxaca, con el fin de determinar si existe o no discriminación salarial por género. Se encuentra que durante el 2010 las mujeres ganaban en términos …

Fss 2020: Human Capital Development Report, Sani A. Abdallah

Bullion

This paper explores the FSS2020 Human Capital Development strategy which aims to chart a strategic direction for evolving and developing the required quality human capital that would drive the achievement of the FSS2020 vision, toking into cognizance prevailing local trends and the experiences of global benchmark countries. The paper highlights the vision, mission and objectives of the strategy followed by identifying human capacity development sector challenges. Some critical planned interventions to address the challenges, sector weaknesses and sector threats are next discussed. The paper further highlights relevant stakeholders to implement the interventions and achievements of the HCD sector. Finally, the …

Examining Strategic Fit And Misfit In The Management Of Knowledge Workers, Christopher J. Collins, Rebecca Kehoe

Christopher J Collins

This study advances research on strategic human resource management by examining whether better firm performance depends on the alignment between an organization’s human resources (HR) system and its innovation strategy. The authors argue that the unique problems underlying exploration innovation strategies and exploitation innovation strategies require core workers to engage in different types of knowledge-search and -combination behaviors. Alternative HR systems theoretically produce different knowledge-search and -combination behaviors by way of their effect on employees’ ability, motivation, and opportunity structures at work. Drawing on a field study of 230 software firms, the authors demonstrate that alternative HR systems support either …

Optimizing Workforce Performance: Perceived Differences Of Army Officer Critical Thinking Talent Across Level Of Education, Richard B. Ayers

Dissertations

The U.S. Army’s operating environment continues to become increasingly complex and unpredictable, where U.S. technological advantage continues to erode. The complexities stem from the Army’s doctrinal assumption that the future operating environment is unknown and constantly changing (Department of the Army [DA], 2014a). Diminishing technological advantage results in more reliance on soldiers’ cognitive capability, and less on high technology weapons systems (McMaster, 2015).

A review of military literature shows extensive research on the importance of Army leaders to be talented critical thinkers (Fischer, Spiker, & Riedel, 2008, 2009; Gerras, 2008; Thomas & Gentzler, 2013). Human capital literature reveals many college …