Business Commons^™

Management Control Systems And Financial Stability In Nonprofit Organizations, Mary Constance Augustine

Theses, Dissertations and Capstones

Nonprofit organizations are critical to the United States economy, employing more than 12.8 million and providing vital services beyond what government programs can accomplish. These organizations are facing unparalleled financial challenges as competition for revenue sources increases and competitive pressure to excessively reduce overhead costs increases. Over the last three decades, managerial accounting literature has studied the effect of management control systems on innovative abilities in the commercial sector and recently, scholars have begun to apply these theories and methods to the nonprofit sector. Using Simons’ Levers of Control framework, this study employs a validated survey scale for nonprofit organizations …

Causal Effect Estimates Of Online E-Cigarette Marketing Exposure On Future E-Cigarette Harm Perception And Use, Paul T. Harrell, Nicholas T. Williams, Kara E. Rudolph, Rachel Ayala Guzman, Ateeqa Ijaz, Nicole Rychagov, Aaron Null, Silvia S. Martins

Department of Pediatrics Faculty Publications

Background

Globally, over 10 million youth use e-cigarettes; United States use, in particular, dramatically rose in the late 2010's, exceeding year-over-year increases from any other substance in over four decades. This rise has been partially attributed to youth online e-cigarette marketing exposure, but has not been appropriately studied.

Methods

We examined youth data from the Population Assessment of Tobacco and Health (PATH) spanning the dramatic increase period (Waves 4, 4.5, and 5; 2016-2019). We estimated average risk differences (RD) for Wave 5 e-cigarette harmfulness perception and use comparing all youth versus no youth reporting past-month online e-cigarette marketing exposure in …

Rewards That Resonate- How Incentivized Online Reviews Shape Customer Loyalty And Review Outcomes, Sameeha Khizindar

Marketing Dissertations

In today’s competitive marketplace, online reviews have become a central feature of consumer decision-making and business strategy. Research consistently documents that online reviews have a positive impact on outcomes such as review volume and product sales, underscoring their critical role in shaping firm performance. However, the majority of consumers do not voluntarily write reviews, posing a challenge for companies that rely on user-generated content. To address this issue, companies often offer incentives to motivate customers to write reviews. Despite their widespread use, research on their impact remains limited. This dissertation is comprised of two essays that examine the impact of …

Measuring Effective Labour Regulation In The Less Developed World: Recent Advances And Challenges Ahead, Lucas Ronconi, Steven Raphael

Comparative Labor Law & Policy Journal

This article critically reviews the literature on labour enforcement with a focus on less developed countries. Despite measurement limitations, the evidence indicates that enforcement is quite low in poorer countries; there are fewer inspectors and inspections, lower penalties, and less trust in the judiciary compared to richer countries. The lower level of enforcement contributes to higher rates of violations of workers’ rights. More controversial are the effects of enforcement on employment. Moreover, it is unclear how to prompt less developed countries to increase enforcement. This article discusses the scant evidence about the role of trade agreements, labour unions, international organizations, …

Corporatism For The Informal Economy: Democratising The Potential Of The Mathadi Tripartite Board Model, Shelley Marshall, Hila Shamir, Babu P. Remesh, Anjali Sharma

Comparative Labor Law & Policy Journal

This article examines the Mathadi Boards in Pune, India, as a pioneering example of corporatist regulation adapted to the informal economy. These tripartite institutions — comprising workers, employers, and the state — negotiate legally binding agreements on wages and working conditions for informal labourers, offering social protections and formalization without relying on traditional employment contracts. Drawing on extensive fieldwork and interviews, the study explores the Boards’ structure, governance, and impact, highlighting their potential as scalable models for informal labour regulation globally. It also identifies challenges related to representation, enforcement, and social exclusion, offering insights into how corporatist frameworks can be …

Collective Labour Dispute Resolution In Vietnam: The Evolution Of Rules And Institutions And Workers’ Strategic Deployment Of State Regulation, Trang T.K. Tran

Comparative Labor Law & Policy Journal

While Vietnam has established a legal system for labour disputes that largely mirrors those in developed countries, empirical evidence reveals these formal mechanisms are rarely, if ever, used to resolve collective disputes. The persistent failures of the formal mechanisms have, paradoxically, created an environment where workers and trade unions have developed innovative, informal strategies to leverage the state’s legal framework. Workers in Vietnam mobilize around the very existence of labour laws to exert pressure on employers and state institutions to intervene on their behalf, even if not directly following each labour laws’ procedure. This strategic deployment of state regulation, often …

Empowering Change From The Ground Up: Women’S Entrepreneurship In Sub-Saharan Africa’S Informal Sector, Rita Abban, Esi A. Elliot

International Business and Entrepreneurship Faculty Publications

Women’s entrepreneurship in Sub-Saharan Africa (SSA) is a critical driver of socio-economic development, within the informal sector where women enterprises are concentrated. Despite substantial contributions, structural and institutional barriers impede the formalization of these businesses, curbing their economic impact. This study examines how women entrepreneurs in Ghana and SSA navigate informal practices to achieve economic mobility. Employing a systematic literature review - PRISMA framework, the research synthesizes key themes including entrepreneurial capacity, sustainability, intellectual property, and institutional support. A comparative lens incorporating Rwanda and South Africa reveals Ghana’s high rate of female entrepreneurship, predominance of informal trade, and socio-cultural dynamics …

Impact Of Foreign Direct Investment On Employment In The Metropolitan Statistical Areas Of North Carolina, Matthew Y. Xiong

Doctor of Business Administration Dissertations

Foreign direct investment (FDI) is widely recognized as a catalyst for regional economic development; however, limited research has examined its relationship with employment growth at the metropolitan level within individual U.S. states. This study examined the relationship between FDI and employment growth across fifteen North Carolina Metropolitan Statistical Areas (MSAs) from 2010 to 2019. Guided by Dunning's Eclectic (OLI) Paradigm (1988), Endogenous Growth Theory, the Human Capital/Absorptive Capacity Framework, and Institutional Capacity Theory, this quantitative study employed a balanced panel dataset of 150 MSA-year observations. Fixed-effects panel regression models with cluster-robust standard errors were used to examine the effects of …

Teaching Economics Behind The Global Covid-19 Pandemic, Chengping Zhang

Faculty Publications - College of Business

The global COVID-19 pandemic has upended our daily lives in unprecedented ways. Several extraordinary economic events have occurred and have brought some intriguing and important questions to everyone’s mind, creating an immersive teaching and learning environment. This paper shows how economic instructors may take advantage of this opportunity to educate their students with some key economic principles/theories using these COVID-19 related events. Integrating current events into economics instruction can stimulate students’ interests and inspire them to think about the economics behind each event. The relevance and relatedness of these events can also boost students’ motivation and engagement. This paper will …

The Budget, Fiscal Year 2026-2027, Tennessee. Department Of Finance And Administration

Budget Volume 1

This document is the final budget for the coming fiscal year.

Closing The Open Door: Curbing The Corporate Exploitation Of Tax Loopholes, Michael Fouladi

St. Thomas Law Review

Corporate America has long been the standard for business, serving as a beacon of hope to aspiring pioneers, entrepreneurs, liars, cheats, and frauds. With the rise of consumerism, citizens have become increasingly reliant on goods provided by corporations for their survival, as a result of local and familyowned businesses slowly disappearing due to acquisitions, takeovers, or bankruptcy filings. Subsequently, corporations today are more profitable, accounting for inflation, than ever before in American history. Ironically, however, corporate taxes are contributing less to the United States (U.S.) Gross Domestic Product (“GDP”) than ever before. Through the current system of tax collection, revenue …

Equity Fund Monthly Report, January 2026, Archway Investment Fund

Archway Investment Fund

No abstract provided.

Madewell: Glp-1 Beef Wellington Frozen Meal, Rebecca Sapiro, Arianna Kaplinski

Student Research Design & Innovation Symposium

A refined evolution of the classic Beef Wellington, thoughtfully crafted for modern appetites. A petite, center-cut filet is layered with savory herb mushroom duxelles and enveloped in a crisp, golden pea protein puff pastry adding structure, satiety, and balanced nutrition without unnecessary heaviness. High in protein and intentionally portioned, this Wellington delivers deep umami flavor, tender texture, and elegant presentation in a format designed for mindful enjoyment. A sophisticated entre© that honors indulgence while embracing metabolic balance.

Board Attributes, Firm Performance, And The Moderating Role Of National Culture: A Meta-Analysis, Matthew Farrell, Chris H. Willis, Nathapon Siangchokyoo, Ryan L. Klinger, Jamil Kreugel, Hami Usta, Timiry R. Tian, Ying Thaviphoke, Samuel Wilson

Management Faculty Publications

Research Question/Issue

The impact of board structures on firm performance remains a contentious governance topic with competing theoretical paradigms and inconclusive empirical support. Scholars propose that national culture could reconcile contradictory evidence; yet, argumentation is fragmented and direct tests are rare. We meta‐analyzed 513 samples across 54 countries to examine relationships between board structures (i.e., board size, board independence, and CEO duality) and firm performance. We model national culture, using Hofstede's six cultural dimensions, as moderators to test whether these relationships align with agency or stewardship theory across different cultural settings.

Research findings/insights

Findings indicate a substantial moderating role of …

Determinants Of Forward-Looking Information Disclosures Among Nonfinancial Firms In An Emerging Economy, Ikponmwosa Michael Igbinovia, Oluwaseun Joy Rapheal

Journal of Accounting Auditing and Business

The disclosure of Forward-looking information (FLI) is non-mandatory. The study investigates the determinants of FLI by examining specific corporate governance and firm-level variables known from disclosures literature to be core determinants of voluntary disclosures. The investigation relied on data from 29 non-financial listed companies in a developing country over the period 2018 to 2023. From a positivist philosophy, the study adopted a quantitative approach. The authors employed a comprehensive methodological approach, involving the use of Descriptive Statistics, Panel Correlation, Panel Hausman Test, and the Panel Random Effects Model (REM). A balanced panel of 174 firm year observations was used to …

Humanizing The Base Of The Pyramid: Exploring The Influence Of Resource (Dis)Advantages On Value Creation, Ted London, Lisa Jones Christensen, Tyson Mackey, Alison Mackey, Heather Esper, Andrew Grogan-Kaylor

Faculty Publications

Base of the pyramid (BoP) scholarship emphasizes the potential for enterprises to generate profits by enhancing the wellbeing of the impoverished, often by selling socially-beneficial products (SBPs). Yet, many such BoP enterprises have experienced mixed results. We argue that this may stem from insufficient attention to how BoP consumers value SBPs and other products. We frame SBPs as a type of human capital investment and thus use human capital theory to study how the consumption of SBPs does or does not create value for consumers. Specifically, we use a novel data set from rural India to measure value creation in …

Experiencing Objectification In Platform Work: Food Delivery Riders’ Accounts Of Organizational Absence And Self-Valuation, Emerald Jay D. Ilac, Ma. Tonirose D. Mactal, Clarisse Aeaea M. Kilboy

Leadership and Strategy Faculty Publications

This study aimed to explain how food delivery platform riders experience objectification in the context of platform-based work, with particular attention to how organizational practices and leadership shape experiences of marginalization, dignity, and voice. A qualitative design was employed using Descriptive Phenomenological Analysis. In-depth interviews were conducted with nine food delivery platform riders to describe the essential structures of their lived experiences of objectification. Subaltern Theory was used as an interpretive lens in making sense of the findings. Five experiential themes were identified: (1) leaders’ non-presence resulting in perceived abandonment, (2) leaders’ devaluing of food delivery riders, (3) social devaluation …

Merger Crisis Role-Play: Organizational Behavior In Action, Jyro B. Triviño

Leadership and Strategy Faculty Publications

To advance professionally, students must be prepared to navigate dynamic and contentious organizational environments by articulating their varied views, protecting their personal and professional intentions, anticipating challenges, and then fostering consensus. This paper addresses a high-stakes, multi-round immersive role-play simulation of a company merger in an undergraduate Organizational Behavior course. Grounded in the core pillars of experiential learning, adaptive leadership, and organizational sensemaking, this classroom exercise places students in a pre-set, realistic post-merger leadership team facing immediate business challenges. Compared to traditional case studies, this method requires students to demonstrate real-time organizational behavior competencies, providing a powerful platform for negotiation …

The Effect Of Perception & Trust: How Our Flaws Shape Prices, Institutions, Systems, And Economic Stability, David Mackinnon Butler

Senior Honors Theses and Projects

No abstract provided.

Strategic Analysis Of Project Learn, Marley Clark, Cameron Kelly, Caden Bahry, Carter Hane

Williams Honors College, Honors Research Projects

This project will conduct a strategic analysis of Project Learn of Summit County in order to evaluate its current position and recommend ways to strengthen its long-term success. Project Learn is a nonprofit organization focused on improving adult literacy and providing educational support services that help individuals gain essential reading, writing, and life skills. Our team will analyze the organizations internal strengths and weaknesses, as well as external opportunities and threats, in order to better understand the challenges and advantages Project Learn faces in todays environment. Using strategic management tools and concepts, we will evaluate the organizations mission, objectives, and …

Nsu Business Graduate Student Catalog 2025-2026 Winter 2026 Edition, Nova Southeastern University

Huizenga Postgraduate Course Catalogs

No abstract provided.

Burnout And Workforce Outcomes Among Registered Nurses, Madeline Willcoxen

Theses, Dissertations and Capstones

Purpose: The purpose of this study was to examine the relationship between staffing and organizational support interventions and workforce outcomes among registered nurses providing direct patient care in hospital settings. The study focused on three measurable outcomes: emotional exhaustion, absenteeism, and annual nurse turnover. The population included hospital-based registered nurses, and the comparison involved standard staffing and support conditions.

Methods: A systematic literature review was conducted following PRISMA 2020 guidelines. Studies published between 2015 and 2026 were identified using PubMed, CINAHL, Scopus, and PsycINFO databases. Inclusion criteria required quantitative studies examining staffing or organizational support interventions among registered nurses in …

Personal Data As Exchange: An Examination And Conceptual Framework Using Social Exchange Theory, Donna Iucolano Ph.D.

Business: Faculty Publications

This paper discusses how personal data exchanges can be examined using social exchange theories. The focus in on how personal data exchanges which are often perceived by consumers as empowering, may empower firms more instead. Key privacy related concepts are explained. Personal data exchanges between consumers and firms are then examined through the lenses of eight social exchange theories thereby presenting an organizing framework for future researchers who may investigate them. The first theory examines a fundamental concept—marketing as exchange. The next three theories focus on the consumer as an independent and rational actor and look at personal data exchanges …

Generative Ai Scoring Of Constructed Responses: Psychometric Evidence For Research Applications, Thomas M. Cavanagh, Christa Kiersch, A O'Brien

Barowsky School of Business | Conference Presenations

Constructed response assessments provide rich evidence of transfer and deep learning but require resource-intensive human scoring that creates practical barriers for management researchers. This study examines the reliability and validity of generative AI scoring as an alternative to traditional human scoring for research applications. Using an EvidenceCentered Design framework, we evaluated three commercial GenAI systems (GPT-4o, Claude 3.7 Sonnet, Gemini 2.5 Flash) scoring constructed responses assessing transfer of learning in motivation and leadership content domains (N = 243). Results demonstrated that GenAI achieved interrater reliability comparable to trained human raters, excellent test-retest reliability (ICC > .90) across all items, strong convergent …

Validating Generative Ai For Scoring Open-Ended Training Assessments, Thomas M. Cavanagh, Christa Kiersch, A. O'Brien

Barowsky School of Business | Conference Presenations

Open-ended assessments are essential for workplace training but limited by scoring resources. This paper provides a psychometric evaluation of generative AI ratings of open-ended responses in training contexts, offering evidence for the reliability, validity, and utility of GenAI scores. The study demonstrates best practices for using GenAI as a rater through effective task design, quality rubrics, and optimized prompts. Results support GenAI as a practical solution for scaling open-ended assessments while maintaining psychometric rigor in workplace learning and development.

Nahb Production Home Competition As A Learning Tool Towards Incorporating Business Skills In Construction Management Programs, George Berghorn, Chandler Jones, M.G. Matt Syal

The Professional Constructor

There is a growing realization in the construction industry that the traditional focus of Construction Management (CM) education on technical competencies (such as scheduling, estimating, and construction methods) is insufficient in preparing graduates to meet the strategic and leadership demands of the modern construction profession. A successful construction company requires more than project execution; it demands expertise in business development, financial management, marketing, risk management, and organizational leadership. The disparity between the technical and business aspects of CM education has produced graduates who may succeed in project management yet find it challenging to engage with comprehensive business operations.

This study …

Ai In The Workplace: Understanding Role Ambiguity, Employee Motivation, And Learning Engagement, Sheena Leah Metzger

Theses, Dissertations and Capstones

The rapid integration of artificial intelligence (AI) into organizational processes has altered how work is performed and experienced by employees, yet empirical research examining the human implications of AI-driven change remains limited. This study examined the perceived impact of AI implementation on role ambiguity, employee motivation, and training engagement, and investigated the moderating role of perceived organizational support (POS). Grounded in Job Demands–Resources (JD-R) Theory and Organizational Support Theory (OST), the research examined how employees interpreted and responded to AI-related changes in their work environment.

The results offer valuable insights into a shifting perception of how employees experience technology in …

Ijrtp Volume 13(Iv) Table Of Contents, Kevin A. Griffin, Razaq Raj, Carlos Fernandes

International Journal of Religious Tourism and Pilgrimage

IJRTP Volume 13(iv) Table of Contents

Transformational Leadership And Change Management In Equity-Centered Nonprofit Organizations, Lisa M. Merchant

All Capstone Projects

This qualitative study explores how nonprofit leaders use transformational leadership strategies to respond to rapid or unprecedented change and how these behaviors contribute to resilient change management. Grounded in transformational leadership theory and change management frameworks, including Lewin’s three-stage model and Kotter’s eight-step model, this study examines leadership practices within mission-driven organizations. Semi-structured interviews were conducted with nonprofit leaders representing organizations advancing equity in areas such as education, healthcare, economic opportunity, and social justice. Findings indicate that leadership during disruption in equity-centered nonprofit organizations is not episodic; rather, it is sustained, relational, and values-anchored. Leaders sustain organizational resilience by anchoring …

Build A Global Art And Jewelry Auction Ecosystem That Integrates Offline And Online, Xiaochun Cathy Liu

MA Projects

Our success path is clear and executable: through a phased global market penetration strategy, we first deeply cultivate the Asia Pacific region to establish a lighthouse, then enter the European and American hinterland, and ultimately achieve global network interconnection; Deeply bind core collectors through the "elite membership system" and build a high stickiness community; And by competing for academic discourse power and publishing authoritative market indices, gradually mastering the pricing power of the industry, evolving from a participant to a rule maker. Arture's vision is to become a super species that integrates trading platforms, academic institutions, top communities, and industry …