Business Commons^™

Barriers To Open Source Erp Adoption In South Africa, Leo Tome Mr, Kevin Allan Johnston Prof, Alison Meadows Mrs, Mphatso Nyemba-Mudenda Ms

The African Journal of Information Systems

Organizations in South Africa (SA) and other economically developing countries are not maximizing the use of Enterprise Resource Planning (ERP) Systems. While the costs associated with an ERP system implementation have always been a major factor to many organizations, Open Source Software (OSS) ERP systems are available offering the benefits of an ERP system at a reduced cost to organizations. This paper investigates the adoption factors of Open Source Software Enterprise Resource Planning Systems in economically developing countries by focusing on South African organizations. Using online surveys and a focus group discussion, this empirical study found that knowledge barriers, the …

Read Poster - Michael, Elizabeth & Stephanie, Sturgis Library Student Assistants 2014, Amy Thompson

Library Marketing Materials

READ Poster, featuring Michael, Elizabeth and Stephanie, Sturgis Library Student Assistants 2014.

Books: Pride And Prejudice, by Jane Austen. London: T. Egerton, Whitehall, 1813.

The Song of Achilles, by Madeline Miller. New York: Ecco, 2012.

Where'd You Go, Bernadette, by Maria Semple. New York: Little, Brown and Company, 2012.

Read Poster - Katy-Beth, Michael, Jonathan & Peter, Sturgis Library Student Assistants 2014, Amy Thompson

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READ Poster, featuring Katy-Beth, Michael, Jonathan & Peter, Sturgis Library Student Assistants 2014.

Books: The Guardian, by Nicholas Sparks. New York: Grand Central Publishing, 2003.

Back to Blood, by Tom Wolfe. New York: Little, Brown and Company, 2012.

Lost Symbol, by Dan Brown. New York: Doubleday, 2009.

Guinness Book of World Records, by Craig Glenday, (ed.). London: Guinness World Records, 2012.

Read Poster - Dr. Daniel S. Papp, President Of Kennesaw State University, Amy Thompson

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READ Poster, featuring Dr. Daniel S. Papp, President of Kennesaw State University.

Book: Flags of Our Fathers, by James Bradley. New York: Bantam, 2000.

Read Poster - Brianna, Chris, Chi Chi & Nadine, Sturgis Library Student Assistants 2014, Amy Thompson

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Books: Reading Women, by Stephanie Staal. New York: Public Affairs, 2011.

Hatchet, by Gary Paulsen. New York: Simon & Schuster, 1987.

Letter to My Daughter, by Maya Angelou. New York: Random House, 2009.

100 Unforgettable Dresses, by Hal Rubenstein. New York: Harper Design, 2011.

Audit Committee Oversight Of Fraud Risk, Robert M. Wilbanks

Dissertations, Theses and Capstone Projects

This study examines how audit committees (ACs) fulfill their responsibilities for assessing fraudulent financial reporting (FFR) risk by focusing on the social influence/risk aversion relationship. Although the AC’s responsibility for assessing FFR risk is arguably one of its most important roles, ACs lack consensus on how to perform the task of fraud risk oversight. This study explores this issue at a deeper level by examining the relationship between the AC’s fraud risk assessment process and the professional and personal ties that exist between AC members and (a) management (CEO and CFO), and (b) other corporate governance actors (internal audit, external …

An Investigation Of Sustainable Product Purchase Behavior: A Social Cognitive Perspective Of Consumer Action, Keith Edmund Ferguson

Dissertations, Theses and Capstone Projects

Environmentally friendly products have been available since the 1970s receiving both praise and skepticism on the part of consumers. More recently, product focus has shifted towards a product‘s social, economic, and environmental concerns (sustainable products). While consumers admit they would buy sustainable products, this behavior is currently not occurring at the point of purchase. This research contributes to the existing literature by further exploring why a consumer‘s likelihood to purchase sustainable products is not translated into actual sales. Based on an extensive review of the extant literature a theoretical model was developed and tested using an online survey distributed to …

Essays On Motivating Investment, J. Reid Cummings

Dissertations, Theses and Capstone Projects

Essay 1

This research examines the relationship between Real Estate Investment Trusts‘ uses of the audit process to increase financial transparency, and their ability to attract and/or maintain reasonable access to capital investment. I find that capital investment is positively and significantly associated with three commonly used audit-related attributes: auditor quality (captured by higher audit fees), auditor specialization (captured by industry-audit specialization), and auditor reputation (captured by the audit firm being a Big 4 auditor). Moreover, I find the positive relationship between capital issuance and auditor fees remains after controlling for the financial crisis of 2007-2008. This positive association between …

Read Poster - Dr. Randy Hinds, Vp For Operations, Chief Business Officer And Chief Information Officer, Amy Thompson

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Book: The American Kaleidoscope: Race, Ethnicity and the Civic Culture, by Lawrence H. Fuchs. Middletown: Wesleyan, 1990.

Common Beliefs And Reality About Partial Least Squares: Comments On Rönkkö And Evermann, Joe F. Hair, Jörg Henseler, Theo K. Dijkstra, Marko Sarstedt

Faculty Articles

No abstract provided.

Voluntary Audit Committee Characteristics, Incentives, And Aggressive Earnings Management: Evidence From New Zealand, V. D. Sharma, Chunli Kuang

Faculty Articles

This study provides initial evidence on the association between voluntary audit committee characteristics, incentives and aggressive earnings management in New Zealand. Our results suggest audit committees comprising independent (non-executive) directors reduce (increase) the likelihood of aggressive earnings management. Financial expertise is associated with a lower likelihood of aggressive earnings management but only when the expertise is held by independent directors. Greater stock ownership by non-executive and executive directors serving on the audit committee increases the risk of aggressive earnings management. However, stock ownership by independent directors reduces this risk. Our results show that independent directors serving on other boards are …

Read Poster - Corey, Yvonne, Josee, & Alonda, Sturgis Library Student Assistants 2014, Amy Thompson

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READ Poster, featuring Corey, Yvonne, Josee, and Alonda, Sturgis Library Student Assistants 2014.

Books: Oddly Normal, by John Schwartz. New York: Gotham, 2012.

The Girl with the Dragon Tattoo, by Stieg Larsson. New York: Knopf, 2005.

Tears of Pearl, by Tasha Alexander. New York: Minotaur Books, 2009.

The Walking Dead, by Robert Kirkman. Hunt Valley: Diamond Comic Distributor, 2006.

The Effect Of Third Party Procedural Justice Perceptions On Purchase Decisions: The Role Of Uncontrolled Marketing Communications, David L. Williams

Dissertations, Theses and Capstone Projects

Marketing scholars have long been interested in consumer likelihood to purchase and the antecedents that impact and influence these intentions. Management scholars have concurrently researched, primarily in the workplace, justice and injustice and the influencers and outcomes of these justice or injustice perceptions. This research conducts an online experiment to test the impact of electronic word-of-mouth (eWOM) on third party consumer procedural justice perceptions and consumer‟s likelihood to purchase. With the emergence of interactive web platforms, consumers have more places than ever to share their opinions and perceptions of the companies where they shop for goods and services. There has …

How Do Business Students In The U.S. And In Cameroon Perceive Faculty Attributes? A Comparative Study, Donald L. Ariail, Muhammad A. Obeidat, Guy Laurent Fondjo

Faculty Articles

This study investigates student perceptions of ten selected attributes embedded in faculty behavior. These attributes are classified as primary and secondary attributes. The 4 primary attributes include effective communication (ability to communicate information effectively), ability to combine knowledge and application in real world cases and examples, high level of knowledge in presented materials, and substantial business experience in the area taught. The 6 secondary attributes include active association with the business community, active participation in academic organizations, active participation in business organizations, extensive publication of business research in scientific/scholarly journals, extensive publication of business articles in practitioner/trade oriented journals, and …

Private Equity Firms' Reputational Concerns And The Costs Of Debt Financing, Rongbing Huang, Jay R. Ritter, Donghang Zhang

Faculty Articles

A popular view is that private equity (PE) firms tend to expropriate other stakeholders of their portfolio companies. Bonds offered during 1992-2011 by companies after their initial public offerings (IPOs) do not reflect this view. We find that yield spreads on bonds offered by PE-backed companies are on average 70 basis points lower, holding other things constant. We also find that PE-backed companies have more conservative investment and dividend policies after bond offerings compared to non-PE-backed companies. These results suggest that PE firms’ reputational concerns dominate their wealth expropriation incentives and help their portfolio companies reduce the costs of debt.

Rethinking Fs-Isac: An It Security Information Sharing Network Model For The Financial Services Sector, Charles Zhechao Liu, Humayun Zafar, Yoris A. Au

Faculty Articles

This study examines a critical incentive alignment issue facing FS-ISAC (the information sharing alliance in the financial services industry). Failure to encourage members to share their IT security-related information has seriously undermined the founding rationale of FS-ISAC. Our analysis shows that many information sharing alliances’ membership policies are plagued with the incentive misalignment issue and may result in a “free-riding” or “no information sharing” equilibrium. To address this issue, we propose a new information sharing membership policy that incorporates an insurance option and show that the proposed policy can align members’ incentives and lead to a socially optimal outcome. Moreover, …

How Foss Replaced Proprietary Software At A University: An Improvisation Perspective In A Low-Income Country, John Effah, Gideon Abbeyquaye

The African Journal of Information Systems

The purpose of this study is to understand the rationale for and the process of replacing an imported proprietary higher education management software with a locally developed free and open source software (FOSS). Information Systems (IS) research on FOSS and higher education in low-income countries has focused more on teaching and learning. Less attention has thus been paid to the area of management and administration. Also, low-income country IS research on technology transfer has focused more on applications from the high-income world. Less research therefore exists on transfers between low-income countries. To address these research gaps, this study employs improvisation …

Environmental Initiatives And Earnings Management, B. Litt, D. S. Sharma, V. D. Sharma

Faculty Articles

Purpose – The purpose of this paper is to provide initial evidence on the association between environmental initiatives and earnings management. Prior literature documents firms participating in environmental initiatives to report relatively stronger financial performance. Moreover, firms with superior performance have been shown to engage in greater levels of earnings management. A natural question that arises is to what extent do firms with environmental initiatives engage in earnings management to report better financial performance? Design/methodology/approach – The study draws on two theoretical frameworks, external monitoring and internal corporate culture, to predict an inverse association between environmental initiatives and earnings management. …

Read Poster - Dr. Ken Harmon, Provost And Vp For Academic Affairs, Amy Thompson

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Book: Stumbling on Happiness, by Daniel Gilbert. New York: Knopf, 2006.

A Comparative Review Of Information Technology Project Management In Private And Public Sector Organization, Muhammad Obeidat, Max North

Faculty Articles

Both private and public sector organizations tend to recognize the prominence of information technology within project management techniques and practices. The primary objective of this paper is to present a comparative review of information technology within project management in private and public sectors. Moreover, this research provides an extensive review of related topics such as the evolution of information technology, factors contributing to project abandonment, and the tools and techniques of management that effect project success. In conclusion, the authors present a variety of practical and effective guidelines and recommend approaches for the successful deployment of information technology within project …

Technology Licensing In A Differentiated Oligopoly, Aniruddha Bagchi, Arijit Mukherjee

Faculty Articles

We show the effects of product differentiation and product market competition on technology licensing by an outside innovator. For a certain range of product differentiation, both the innovator and the society prefer royalty licensing compared to auction (or fixed-fee), irrespective of Cournot and Bertrand competitions, if the number of potential licensees is sufficiently large. Hence, for such a range of product differentiation, neither the innovator nor the antitrust authority requires information about the type of product market competition in choosing the type of the licensing contract.

Back In Service, Satya Chakravorty

Faculty Articles

The article features the Programmed Depot Maintenance (PDM) team at a military facility, Warner Robins Air Logistics Complex (WR-ALC) in central Georgia, which employed several quality concepts and methods in its repair and maintenance works for the C-130 Hercules transport aircraft as of January 2014. It claims that the aircraft is among the most widely used transport machine in the U.S. Air Force. The other topics include product quality, the lean concepts and the Six Sigma technique. I

Rethinking Fs-Isac: An It Security Information Sharing Model For The Financial Services Sector, Charles Liu, Humayun Zafar, Yoris A. Au

Faculty Articles

This study examines a critical incentive alignment issue facing FS-ISAC (the information sharing alliance in the financial services industry). Failure to encourage members to share their IT security-related information has seriously undermined the founding rationale of FS-ISAC. Our analysis shows that many information sharing alliances’ membership policies are plagued with the incentive misalignment issue and may result in a “free-riding” or “no information sharing” equilibrium. To address this issue, we propose a new information sharing membership policy that incorporates an insurance option and show that the proposed policy can align members’ incentives and lead to a socially optimal outcome. Moreover, …

Read Poster - Vaughn Williams, Director Of Athletics, Amy Thompson

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READ Poster, featuring Vaughn Williams, Director of Athletics at Kennesaw State University.

Book: The Servant: A Simple Story About the True Essence of Leadership, by James C. Hunter. Rocklin, CA: Prima Publishing, 1998.

Establishing, Growing, And Running A Sales Program: An Analysis Of Certified University Sales Centers, Lukas P. Forbes, Terry W. Loe, Robert M. Patterson, Robert C. Erffmeyer

Faculty Articles

No abstract provided.

Negotiating Development: Valuation Of A Guesthouse Project In Southern Guinea-Bissau1, Brandon D. Lundy

Faculty Articles

This paper provides a case study illustrating the crossroads between the agendas of international/national economic development with that of the development objectives of local communities. It shows how a community development project connects villagers to the larger world – both practically and imaginatively. This study takes a single case, the process of developing a guesthouse building project among the Nalú of southern Guinea-Bissau, to illustrate how a local attempt to connect to the outside world is intersected by community relations, NGOs, and development discourse. Through a community study using ethnographic methodology including participant observation, interviews, and focus groups, the village …

Operating A Very Large-Section, Hybrid Principles Of Marketing Class At A Public University: Lessons Learned Over Ten Years, Bruce Robertson, Kevin Kelly

Atlantic Marketing Journal

This case study describes the development and operation of a very large-section, hybrid Principles of Marketing Class. The authors describe the original structure of the class, major adaptations and decisions related to its development over time, and discuss four lessons learned through this process: (1) The non-traditional format needs a lot of explaining, (2) This will always be an experimental class, (3) Plan in advance and have contingency plans, (4) It is easier to share the work than it is to share the budget. They conclude by suggesting Principles of Marketing is a logical entry point for innovative technology.

Exploring Consumer Behavior Using Student Constructed Photographic Essays And Film Projects, Seth Ellis

Atlantic Marketing Journal

Millennials can be characterized by a preference for classroom discussion rather than lecture, working in small collaborative groups, and a desire for structure and steady feedback. This paper describes an undergraduate course, Visual Methods for Exploring Consumer Behavior, where students examine topics in consumer behavior by constructing photographic essays and films as primary research vehicles. We discuss how the course is operationalized, how to encourage and support students in their endeavors, and how to avoid some of the pitfalls we have encountered.

A Hybrid Course Designed To Increase Managerial Export Motivation And Export Engagement, John Andy Wood, Cyril Logar, William Riley

Atlantic Marketing Journal

The paper reviews and explains a new course format at West Virginia University. The content of this course focuses on initiating exporting by companies located in the home state of the university. The attendees include university students and representatives of companies that are interested in starting to export. The content of the course and the participation by company representatives created the need for an atypical delivery of Friday evenings and all day Saturday meeting at two to four week intervals between class sessions. Practical exporting experience is shared by experts from the Department of Commerce, the Export Council, and representative …

Engaging Students Through A Virtual Live Case, John M. Zych

Atlantic Marketing Journal

Students are motivated to engage in their education when they understand how mastery of course content will translate to practical skills needed in the job market. In marketing education, live cases often are used to help students make a clear connection between course content and its application to real-world business problems. There are times, however, when a live case is not feasible or available. For these circumstances, the author has developed an innovative approach which approximates a live case. The approach combines components of a live case with historical analysis to have students perform an in-depth market strategy analysis of …