Business Commons^™

Human-Like Or System-Like Trust? A Comparison Of Trust Measures For Intelligent Assistants, Denise Mcwilliams, Adriane B. Randolph

Proceedings of the Cognitive Innovation Conference (CognoCon)

Organizations increasingly deploy intelligent assistants to augment human tasks within virtual teams, reshaping how work is coordinated and performed. As intelligent assistants become embedded in everyday workflows, technology shifts from a passive tool to an active collaborator in team processes. Despite growing adoption, trust remains a critical factor influencing the use of intelligent assistants and may hinder organizations’ efforts to realize their full value. Prior research debates which trust construct is most appropriate for examining trust in artificial intelligence. Traditional perspectives emphasize cognitive and affective trust, developed for human-to-human relationships, which may not fully capture trust in human–computer contexts. Emerging …

From Configuration To Cognition: A Self-Configuring Agentic Crm Architecture For Small-Scale Retail Enterprises, Praveen Manimangalam

Proceedings of the Cognitive Innovation Conference (CognoCon)

Artificial intelligence (AI) has significantly enhanced enterprise-scale customer relationship management (CRM) systems; however, small-scale retail businesses remain structurally excluded from these advancements due to configuration complexity, technical overhead, and limited digital capabilities. This paper introduces a Self-Configuring Agentic CRM (SC-ACRM) architecture designed to eliminate configuration barriers in micro-retail contexts. The framework operationalizes Intent-to-Schema automation, translating natural-language business intent into structured operational models and reducing configuration debt embedded in traditional metadatadriven systems. The architecture further incorporates adaptive agentic orchestration and Cognitive Infrastructure Elasticity, enabling dynamic policy adjustment under demand volatility while preserving human-supervisory governance. Using an agent-based simulation of a multi-SKU …

Hierarchical Multi-Level Llm Agent Swarms For Financial Research Synthesis And Trading Decision Support In Multi Strategy Hedge Funds, Puneet Gandhi, Rishab Gulati

Proceedings of the Cognitive Innovation Conference (CognoCon)

"There will be no software in the future that's not agentic. And so, it is absolutely true that every software company will become an agentic company.”- Nvidia’s Jensen Huang. As various companies grapple with agentic architectures suitable to their firm environments, we present a hierarchical agentic architecture geared towards Multi Strategy hedge funds. Multi-strategy hedge funds operate within highly complex and rapidly evolving information environments. Trading decisions emerge from layered organizational structures in which sector specific teams continuously consume heterogeneous data sources. Sr. Portfolio Managers synthesize information to allocate capital towards high-conviction opportunities. As the volume and diversity of financial …

Creating It Capabilities In Workflow Automation With Unstructured Data, Gary J. Braswell

Proceedings of the Cognitive Innovation Conference (CognoCon)

Service organizations increasingly seek to automate customer service workflows, yet most customer communications arrive as unstructured data, such as email and chat. Although large language models (LLMs) offer new possibilities for interpreting such data, their non-deterministic behavior creates reliability risks that can undermine automation performance, as error rates as low as 10% can cause automated flows to perform worse than manual ones. This research discusses how firms can build IT capabilities that convert LLM-based interpretation of unstructured data into reliable automated customer service workflows. Using the Resource-Based View (RBV) as the theoretical lens, the study examines how knowledge sharing and …

Case Studies In The Accounting World, Brady J. Halloran

Honors Theses

This paper represents an accumulation of cases during a year of course work through the Professional Research and Development Thesis Program at the University of Mississippi under the supervision of Dr. Victoria Dickinson. The program includes a class that spans two semesters. The purpose of the class is to administer cases to the students that will allow them to research and discuss real-world examples and experiences within the accounting industry. The eight case studies that are included in this paper cover a wide range of political, legal and financial topics that businesses have recently dealt with. Through performance of these …

Manufacturing Of A Wooden Tortilla Press: Idea To Production, Glenn H. Walker

Honors Theses

The purpose of this thesis is to document the design, development, and manufacturing of a wooden tortilla press completed as a capstone project through the Center for Manufacturing Excellence (CME). The project follows a structured product development process that began with problem definition and concept development, progressed through design, prototyping, and jig fabrication, and culminated in a full production run on the CME shop floor. A multidisciplinary team, including engineers, a marketer, and an accountant, collaborated throughout the project to support both technical development and manufacturing execution. Project planning and scheduling were established early and maintained throughout the project to …

Design And Production Of A Carbon Fiber Longboard, Julia H. Stradinger

Honors Theses

This thesis contains an overview of the design, prototyping, and manufacturing of a carbon fiber long board. The purpose of this capstone was to create a viable product for the real-world market and then determine how to manufacture it at scale with sustainable financial practices. In order to accomplish this task, engineering, accounting, and manufacturing challenges had to be overcome throughout all stages. The production process involved the carbon fiber layup, baking, water jet cutting, and assembly of the carbon fiber longboard. In order to optimize this process, continuous improvement and lean manufacturing problem solving techniques were applied. After a …

Design And Production Of A Carbon Fiber Longboard, Vince Fichtel

Honors Theses

This thesis contains an overview of the design, prototyping, and manufacturing of a carbon fiber long board. The purpose of this capstone was to create a viable product for the real-world market and then determine how to manufacture it at scale with sustainable financial practices. In order to accomplish this task, engineering, accounting, and manufacturing challenges had to be overcome throughout all stages. The production process involved the carbon fiber layup, baking, water jet cutting, and assembly of the carbon fiber longboard. In order to optimize this process, continuous improvement and lean manufacturing problem solving techniques were applied. After a …

Analysis Of Accounting Through Case Studies, Emily M. Ward

Honors Theses

This thesis looks at accounting principles though a series of case studies. The primary case study used from three parts includes examining Post Holdings financial statements, regulatory impacts, and assurances processes. This case aims to explore how companies operate, report their financial information, and respond to external pressures. The first part of the case involves evaluating the company’s structure, operations, and financial statements. The second part examines industry threats and opportunities, particularly regarding the current Make America Healthy Again agenda under the Trump administration. The third part looks at potential audit plans to enhance decision making. Through this process, the …

Manufacturing Process Of A Wooden Tortilla Press: Idea To Production, Olivia R. Marque

Honors Theses

The purpose of this thesis is to document the design, development, and manufacturing of a wooden tortilla press completed as a capstone project through the Center for Manufacturing Excellence (CME). Following the technical details of this thesis is a personal reflection by one team member, Olivia Marque. The project follows a structured product development process that begins with problem definition and concept development, progresses through design, prototyping, and jig fabrication, and culminates in a full production run on the CME shop floor. A multidisciplinary team, including engineers, a marketer, and an accountant, collaborates throughout the project to support both technical …

Topics In Accounting: A Case-Based Analysis, Forrest B. Foster

Honors Theses

This body of work is representative of materials produced through the Accountancy Practicum course, under the advisement and supervision of Dr. Victoria Dickinson. This course allows students in the Patterson School of Accountancy to complete their thesis requirement for the Sally McDonnell Barksdale Honors College through a series of case studies, primarily covering current topics in the accounting industry. The six case studies completed through this course cover a variety of accounting topics that are new or controversial, including the Corporate Transparency Act and the effects of the current political administration on the financial statements of food companions. Additionally, some …

Large Language Models As A Detector For Political Deepfakes, Gracie L. Roberts

Honors Theses

The advancement of generative artificial intelligence has allowed for the creation of highly realistic political deepfakes, posing significant threats to democratic integrity and trust in governmental institutions. This study investigates the effectiveness of Large Language Models (LLMs) as detectors for political deepfakes, specifically exploring their ability to address the transferability, interpretability, and robustness limitations inherent in traditional detection systems.

The research was conducted in four steps including data collection, model selection, experimental testing, and evaluation. Two datasets were used in this study. The first dataset uses 833 fake images from the Political Deepfake Incidents Database (PDID) and 833 real images …

A Compilation Of Accounting Studies And Analyses, Annalee Hill

Honors Theses

This thesis includes a study of the food company, General Mills, from the perspective of auditors who view General Mills as a client. Specifically, it is an investigation of General Mills’ extensive efforts to comply with a new political agenda, which may result in subsequent applicable regulation. To develop this analysis, my classmates and I used various sources, including General Mills’s real, current financial statements, over the course of several weeks to produce a three-part compilation on the company itself, its move toward healthier products, and how we could assist them in doing so as their auditors. We performed analyzed …

The Effects Of Bank Consolidation On Small Business Lending In Mississippi, Matthew R. Johnson

Honors Theses

This thesis examines the effects of bank consolidation on small business lending at the county level in Mississippi. Throughout the last few decades, there have been many mergers and acquisitions within the U.S. banking industry. These mergers and acquisitions have caused concerns over access to credit by small businesses, especially in rural and under-served markets. To analyze these issues, this study constructs a county-year panel database that combines bank merger data provided by the Federal Deposit Insurance Corporation (FDIC) with small business lending data from the Community Reinvestment Act (CRA) disclosures. Using a difference-in-differences framework, this paper analyzes how exposure …

Accounting Practicum, Vincent A. Vavra

Honors Theses

This thesis consists of eight case studies and assignments completed over two semesters in Accountancy 420 under the guidance of Dr, Dickinson. These assignments were completed both collectively as part of a group and individually. These assignments and case studies explored a wide variety of topics related to accounting both directly, including research into the financial statements of multiple companies and audit methods, to more indirect effects such as examining the lives of political figures and economists. These assignments involved in-depth research into various topics in order to better understand how these topics may connect in real-world accounting and business …

The Design And Manufacturing Process Of The Concealed Shelf, Joshua Harvel

Honors Theses

The Haley Barbour Center for Manufacturing Excellence (CME) at the University of Mississippi challenges students to manufacture a product and put forth a balanced manufacturing line in a senior capstone project. The chosen product was a concealed shelf, or a shelf with a hidden compartment. The team aimed to design a product, formulate a project plan, analyze the market, conduct financial analysis, develop a prototype, establish a manufacturing process, and demonstrate that process in two production runs. The team used tools such as Computer Aided Design (CAD), market surveys, jig creation, and line balancing to accomplish these tasks. After two …

Creative Aging: Living Well Through The Arts, Joshua Brown

Art 895 Research Papers

This research project discusses and analyzes arts programming designed to enrich the lives of older adults (defined here as people older than 55) using a qualitative approach with quantitative support, and how governments can fund community-based creative aging programming to promote wellness. Over the course of one semester, these research techniques were used to explore the practice of creative aging programming through analysis of state-level data, testimonials from participating artists, reviewing literature on the topic of creative aging, and examination of the artwork produced by older adults through these programs. These programs can directly impact the social health of older …

Using Human Capital To Enhance Trasport Sector Performance: A Managerial Perspectives From Transport Firms In Dar Es Salaam, Boaz Lucas Majula, Gerald Bernard Magova

Business Management Review

This study investigated the predictive relationship between human capital dimensions in enhancing transport sector performance, a managerial perspective from transport firms in Dar es Salaam. Specifically, the study examined employee education, working experience, creativity, and how each variable predicted transport sector performance. The study employed a quantitative approach, with five-point Likert scale using structured questionnaires to collect data about human capital dimensions and transport sector performance. The reliability was measured using Cronbach’s alpha and Partial Least Squares Structure Equation Modeling (PLS-SEM) was performed to estimate the predictive relationship between human capital drivers and transport firm’s performance. The study established the …

Teacher Shortages In Arkansas Rural School Districts: Employed Teacher’S Perceptions Of The Impact On Their Effectiveness, Carloss Guess

ATU Theses and Dissertations 2021 - Present

ABSTRACT

TEACHER SHORTAGES IN ARKANSAS RURAL SCHOOL DISTRICTS: EMPLOYED TEACHERS’ PERCEPTIONS OF THE IMPACT

ON THEIR EFFECTIVENESS

Carloss Guess

Teacher shortages in rural school districts remain a persistent challenge that affects instructional quality, teacher workload, and professional sustainability. The purpose of this qualitative phenomenological study was to explore how teachers in rural Arkansas perceive the impact of staffing shortages on their instructional roles, workload, and professional well-being. Data were collected through semi-structured interviews with 10 K–12 teachers representing elementary, middle, and high schools and across varying career stages. Interview transcripts were analyzed using an inductive qualitative approach and the constant …

Development Of A Putting Green Manufacturing Process, Jose Andres Cepeda Santiago

Honors Theses

Our Capstone project investigates the end-to-end design, development, and production of a 6‑foot long portable putting green marketed for individuals seeking a high quality, competitively priced golf product for home or office use. The capstone project examines the full lifecycle of product creation applying manufacturing principles learned through the center of manufacturing’s coursework. From the initial concept through engineering design, market research, prototyping, manufacturing optimization, and final production the project emphasizes cross‑functional collaboration across engineering, business, and accountancy majors. Methods used to gather data included marketing surveys, CAD drawings, time studies during production runs, value stream mapping, and controlled documentation …

Consumer Reaction To Olympic Sponsorships, Bailey R. Wood

Honors Theses

The Olympic Games are the world’s premier sporting event, hosting athletes from 206 countries every four years. The Ancient Games date back over 3,000 years in what is now modern-day Greece. The “Classical Games” consisted of a single foot race, the “stade,” and eventually grew to include long-distance running, wrestling, long jump, javelin throw, and discus throw (Abrahams, n.d.). Now, the Games are split into summer and winter sports, with the Summer Olympic hosting 329 medal events and the Winter Olympics 116. Due to the size and magnitude of this event, the Olympic Games are broadcast all over the world, …

Honors Accounting Thesis, John Cordia

Honors Theses

This thesis includes a variety of topics related to public accounting. I completed a series of six case studies completed during the Accountancy Honors Professional Development course at the Sally McDonnell Barksdale Honors College. In this course, Dr. Victoria Dickinson often challenged her students to “think like an auditor.” The variety of cases coupled with the auditor mindset allowed me to gain a brief understanding of financial reporting and public accounting before I had any practical experience. In the group cases revolved around Home Depot and General Mills, we analyzed their 10-ks, pulled relevant information from reliable sources, and developed …

Design And Production Of A Carbon Fiber Longboard, Jacob T. Williams

Honors Theses

This thesis contains an overview of the design, prototyping, and manufacturing of a carbon fiber long board. The purpose of this capstone was to create a viable product for the real-world market and then determine how to manufacture it at scale with sustainable financial practices. In order to accomplish this task, engineering, accounting, and manufacturing challenges had to be overcome throughout all stages. The production process involved the carbon fiber layup, baking, water jet cutting, and assembly of the carbon fiber longboard. In order to optimize this process, continuous improvement and lean manufacturing problem solving techniques were applied. After a …

The Impact Of Financial Literacy On Young Adults, Ellie Katherine Prince

Senior Honors Theses

This literature review examines the impact of financial literacy on tax knowledge among college students, emphasizing how limited financial education contributes to broader financial instability. Research consistently shows that young adults from ages eighteen to twenty-five possess low levels of financial literacy, which leads to poor budgeting, inadequate retirement planning, risky consumer behavior, and increased financial stress as they transition into adulthood. Studies involving national financial literacy assessments, workplace performance data, and college-level surveys highlight the long-term consequences of insufficient financial education, especially for vulnerable demographic groups. Notably, the review identifies a strong connection between financial literacy and overall financial …

Linkedin Growth & Engagement Analysis, Dora Nguyen

Paul English Applied Artificial Intelligence (AI) Institute Publications

This report presents a data analysis of the LinkedIn marketing efforts of the Paul English Applied Artificial Intelligence Institute (PEAAII) at the University of Massachusetts Boston. The analysis examines follower growth trends, audience demographics, engagement patterns, and content performance between February and April 2026. Findings highlight significant organic growth driven primarily by AI Workshop Series and event-related content, along with increased visibility through reposts and audience engagement. The report also identifies opportunities to expand reach through consistent posting, collaborations, interactive AI content, and broader community engagement initiatives. Recommendations are provided to support continued audience growth and strengthen the Institute’s digital …

The Design And Manufacturing Process Of The Concealed Shelf, Mexrojiddinbek Sattorov

Honors Theses

This document contains information regarding the design and build process of the Concealed Shelf, which is a furniture product with hidden storage capability. First, the team members decided on the design of the product, followed by market analysis and manufacturing feasibility. Lean manufacturing principles were applied to improve the process efficiency and reduce waste.

Multiple prototypes were built with varying raw materials and locking mechanisms. Jigs and fixtures were handcrafted to ensure more consistent product quality. Two production runs were conducted to evaluate performance and identify areas for improvement.

The final design includes economic considerations, manufacturing layout, and continuous improvement …

The Nexus Between Sustainable Banking, Customer Trust, And Bank Loyalty In The Bangladeshi Banking Industry: A Structural Equation Modelling Approach, Rashed Mahmud Shakil, Md. Ashfikul Islam, Md Raihatul Islam Hridoy

Business Review

The increasing customer demand for environmentally-friendly practices makes adoption of sustainable banking (SB) strategies a great opportunity for banks wanting to ensure greater loyalty among their customers. However, the impact of SB on bank loyalty (BL) of customers in the Bangladeshi banking sector is limited in the scholarly literature. Thus, the present research investigates the association between SB and BL and the intervening influence of customer trust (CT) in this association. The proposed research model was developed based on the Social Exchange Theory. The research utilized a purposive sampling technique and employed data obtained through 230 questionnaires distributed amongst customers …

Can You Buy Success In Major League Baseball?, Jacob Rumberger

Honors Projects

The vast disparity in Major League Baseball team payrolls over the last decade has become a prominent issue of concern for fans, owners, and league management. The belief is that the teams that invest exorbitant amounts of money into their players are paying to win. Teams, such as the Oakland Athletics, have popularized the method of “Moneyball” to find and exploit undervalued players in order to compete with large market teams. This research study aims to uncover whether this claim is based in fact or is unsubstantiated. Using statistical prediction methods like linear regression, logistic regression, and k nearest neighbor …

Digital Transformation And Adaptive Capacity Of Banks In Tanzania: The Mediating Effect Of Knowledge Sharing, Sospeter Muchunguzi, Ulingeta O. L. Mbamba, Victor G. Wilson

Business Management Review

Amid rising competition and uncertainty, banks are increasingly adopting digital technologies to sustain adaptive capacity and competitiveness. This study examines the mediating effect of knowledge sharing in the influence of digital transformation on adaptive capacity. Drawing on an integrative theoretical framework combining the Dynamic Capability Theory, the Affordance Theory and the Adaptive Structuration Theory, a deductive approach was used, involving a sample size of forty-three (43) banks in Tanzania. Data were collected using a questionnaire administered through a drop-off and pick-up-later method and analyzed with PLS-SEM using SmartPLS software. We found that digital transformation of customer touchpoints makes banks more …

The Influence Of Digital Audit Capability On Tax Compliance In Tanzania, Henry Zeno Chalu, Daudi Deokari Mtena

Business Management Review

The research evaluates the effects of digital audit capacity on tax compliance in Tanzania, focusing on challenges such as tax avoidance and administrative inefficiency. It applies the Task-Technology Fit Theory and Deterrence Theory in tax audit to examine the relationship between digital audit capability and tax compliance. The findings show that digital audit capability has significantly enhanced tax compliance through data integrity, security, and analytical capability. These features minimize misreporting, secure financial information, and build trust while uncovering predictive insights. The current study also has implications for tax policy by highlighting the promise of digital audit capability in enhancing both …