Business Commons^™

Expanding The Database Curriculum, Meg Murray, Mario Guimaraes

Faculty Articles

As database concepts and technologies continue to evolve there exists a need to expand the topics included in database curricula. This is challenging given the restraints on the number of courses that can be included in a typical CS or IS program. While a set of commonly identified core concepts and principles exists, there is little consensus on what supplemental materials should be included in database courses. Through an NSF proof-of-concept grant, we designed and developed courseware incorporating the use of animations to deepen and enrich standard presentations of core database concepts and to complement database teachings as found in …

Exploring Voice As Integration: A Direction For Assessing Student Work In Learning Communities With Composition, Keisha L. Hoerrner, Ruth Goldfine, Amy Buddie, Charlotte Collins, Emily Holler, Nancy Prochaska, Brian Wooten

Faculty Articles

Kennesaw State University’s team of interdisciplinary scholars qualitatively assessed student learning within theme-based learning communities to determine whether content from one discipline was evident in student work produced within another discipline. Faculty concluded that they were likely expecting more disciplinary integration than first-semester college students were capable of providing, and that they were likely not asking for the integration they were expecting. By examining student work as evidence, the researchers became more acutely aware of the assignment instructions, prompting them to work more closely with colleagues in their future learning communities to develop interdisciplinary assignments with explicit expectations for integration.

Disaster Recovery Planning: What Section 404 Audits Reveal, Dana R. Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich

Faculty Articles

This article summarizes U.S. Sarbanes-Oxley Act section 404 internal control reports that reveal material weaknesses due to inadequate disaster recovery planning. According to the authors, Section 404 applies to public companies with over $75 million in public float. They advise that auditors evaluating internal control over financial reporting must consider key information technology-related risks and controls that affect financial reporting, including issues related to disaster recovery planning.

Information Opacity, Credit Risk, And The Design Of Loan Contracts For Private Firms, Lucy Ackert, Rongbing Huang, Gabriel G. Ramirez

Faculty Articles

This paper examines the structure and cost of a large sample of bank loans to private firms. Compared to public firms, private firms are more informationally opaque and riskier. The results suggest that the design of a loan to a private firm is significantly different from that to a public firm. Bank loans to private firms are more likely to be by a sole lender, collateralized, and have sweep covenants than loans to public firms. The cost of borrowing is higher for a private firm than for a public firm, even after holding constant firm and loan characteristics.

The Value Relevance Of Earnings And The Prediction Of One-Year-Ahead Cash Flows, Oliver Kim, Steve C. Lim, Taewoo Park

Faculty Articles

In this paper we examine the validity of using one-year-ahead cash flows prediction tests as a substitute for the value relevance test of earnings. We show theoretically that the R2 of the cash flows prediction regression is contaminated by the presence of (1) noise in the cash flows and (2) spurious, i.e., value-unrelated, correlation between one-year-ahead cash flows and current earnings. We test if either of the above two factors contribute to the result of Kim and Kross (2005) that the ability of earnings to predict one-year-ahead cash flows has increased over the recent decades, in contrast to the evidence …

Developing A Customized Program Assessment Methodology For Assurance Of Learning: A Case Study, Hope Baker, Dorothy Brawley, Jane E. Campbell, Ernest Capozzoli, Linda Malgeri, Gary B. Roberts

Faculty Articles

For most academic institutions, selecting and/or designing a Program Assessment methodology for Assurance of Learning is a challenging task. This paper describes the steps taken to establish goals, values and criteria driving this process for a College of Business. In this case analysis, we document the options we explored in finding the right vehicle for our particular situation. Our experience with a beta test and full rollout of our Program Assessment is detailed. After considerable research and a trial and error process, we have implemented a hybrid Program Assessment approach for our undergraduate students. This approach includes a business simulation …

The Effects Of Web-Based Technologies On Knowledge Transfer, Waymond Rogers, Solomon Negash

Faculty Articles

The article discusses the effects of Web-based technologies on knowledge transfer, specifically examining whether the use of Web-based services can increase problem-solving skills. Because knowledge transfer has shown a direct correlation with industrial productivity, many organizations are actively trying to create services that encourage it. The authors present a study of the effects of Internet technology on knowledge transfer and the ways that organizations can use technology related to knowledge transfer.

2007 - The Twelfth Annual Symposium Of Student Scholars

Symposium of Student Scholars Program Books

The full program book from the Twelfth Annual Symposium of Student Scholars, held on April 23, 2007. Includes abstracts from the presentations and posters.

It-Related Material Weaknesses In Internal Control: Initial Evidence From Sox Section 404 Reports, Dana Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich

Faculty Articles

Section 404 of the Sarbanes-Oxley Act (SOX) requires auditors and managers to assess public companies internal control over financial reporting. Since some of the material weaknesses in internal control noted by auditors and management relate to IT issues, Section 404 reports offer a new opportunity to examine the types of IT-related control issues that public companies are struggling to address. This study presents a summary of the most commonly cited IT-related material weaknesses in internal control described in recent Section 404 internal control reports and describes the characteristics of companies with IT-related weaknesses. We also provide insights into companies remedial …

Organizational Adoption Of Web-Enabled Services For Information Dissemination, Pamila Dembla, Prashant Palvia, Lloyd Brooks

Faculty Articles

Although communication, collaboration, and transaction processing are some of the important business functions facilitated by the web, timely dissemination of information is critical for ultimate customer satisfaction and potential profitability. The purpose of this study is to determine the affect that contextual factors such as IS maturity, organizational attributes, and environmental characteristics have on perceived usefulness and adoption of web-enabled services for information dissemination in organizations. The key focus of this article is "organizational adoption" as opposed to individual acceptance for which there have been numerous studies. A research model and eight hypotheses were developed based on past literature. Data …

Six Levels Of Financial Knowledge, George E. Manners Jr.

Faculty Articles

With the appropriate framework to shape financial knowledge, the management accounting function should become an organization's principal decision-support platform. The framework consists of six levels of financial knowledge, and the word "financial" is most operative here. The Level 1 knowledge base connects a business to the outside world. When you have output volume and variable cost per output unit, you have the basis for Level 2 vocabulary. When a business transitions to Level 3, it has learned that return on assets must be employed as the enterprise's guiding profitability gauge. There is a very distinct increment in knowledge when moving …

Business Strategy Types And Innovative Practices, Tim Blumentritt, Wade M. Danis

Faculty Articles

This study empirically examines how a firm's strategic orientation imparts its management of innovative activities. Drawing on the strategic management and innovation literatures, we develop and empirically test hypotheses arguing that a firm's strategic orientation will impact its perception of barriers to innovation, its sources of ideas for innovation, and its targets for innovation. The data, from over 244 firms, generally support the hypotheses. The study's findings suggest that a firm's strategic management and its management of innovation are highly integrated.

Assessing Internal Audit Quality, Audrey A. Gramling, Scott D. Vandervelde

Faculty Articles

Internal audit quality is an issue of great importance to both the internal and external audit professions. PCAOB Auditing Standard No 2 highlights this importance when addressing the reliance that the external auditor can place on the internal audit work product. The study discussed here experimentally tests the influence of the source of the internal audit function on both the internal and external auditors' evaluation of the quality of the internal audit function. To assess the importance of the internal audit function's sourcing arrangement in the internal audit function's quality assessment, the researchers employ a case study approach, modifying a …

Big Gaap-Little Gaap Does One-Size-Fits-All Still Work?, Paula Morris, Jane E. Campbell

Faculty Articles

Initiatives for developing Generally Accepted Accounting Principles for private/smaller businesses have surfaced in the United States and internationally. This paper explores those initiatives and identifies common elements and problems in these efforts.

2006 - The Eleventh Annual Symposium Of Student Scholars

Symposium of Student Scholars Program Books

The full program book from the Eleventh Annual Symposium of Student Scholars, held on April 7, 2006. Includes abstracts from the presentations and posters.

An Experimental Examination Of The House Money Effect In A Multi-Period Setting, Lucy Ackert, Narat Charupat, Bryan K. Church, Richard Deaves

Faculty Articles

There is evidence that risk-taking behavior is influenced by prior monetary gains and losses. When endowed with house money, people become more risk taking. This paper is the first to report a house money effect in a dynamic, financial setting. Using an experimental method, the authors compare market outcomes across sessions that differ in the level of cash endowment (low and high). Their experimental results provide strong support for a house money effect. Traders' bids, price predictions, and market prices are influenced by the amount of money that is provided prior to trading. However, dynamic behavior is difficult to interpret …

The Impact Of Enterprise Risk Management On The Internal Audit Function, Mark S. Beasley, Richard Clune, Dana Hermanson

Faculty Articles

This exploratory study provides evidence about factors associated with the overall impact of enterprise risk management (ERM) on the internal audit function’s activities. Based on responses from 122 organizations in several countries, we find that ERM has the greatest impact on internal audit’s activities when (a) the organization’s ERM process is more completely in place, (b) the CFO and audit committee have called for greater internal audit activity related to ERM, (c) the chief audit executive’s (CAE) tenure is longer, (d) the organization is in the banking industry or is an educational institution, and (e) the internal audit function has …

How Sales Executives Can Avoid Accounting Fraud Allegations, Mark S. Beasley, Dana R. Hermanson

Faculty Articles

Is accounting fraud only a concern for CEOs and financial executives? This article discusses recent cases in which the Securities and Exchange Commission (SEC) charged Sales Vice Presidents for their role in accounting fraud. The authors offer suggestions to help sales executives steer clear of accounting fraud allegations.

Journey To The Center Of The Core: Computers And The Internet In The Core Curriculum, Jorge Pérez, Meg C. Murray

Faculty Articles

Computers, digitalization and the Internet have transformed modern society. Commerce, education, communication and socialization will never be the same. Surprisingly, many universities do not require a computing course in the core curriculum. Critical information technology (IT) competencies are often taken for granted, to the detriment of students who lack computing and Internet skills. This paper describes an initiative undertaken by a computer science and information systems department to assess and remediate IT skills needed by all university students, regardless of major. The project is evolving along several dimensions: identification of discipline-independent IT competencies, assessment of IT skills among current and …

Project Management Issues In It Offshore Outsourcing, Kathy Schwaig, Stephen Gillam, Elke M. Leeds

Faculty Articles

Global partnerships are forming to take advantage of the cost savings associated with offshoring as well as other strategic benefits. Not all information technology offshoring projects, however, are successful. Cost overruns, increased complexity and defective code cause organizations to rethink their offshoring strategy and their methods for managing these projects. In this paper, project management issues associated with offshore information technology outsourcing projects are identified and specific recommendations for addressing these issues are presented.

Personality And Programming, Amy B. Woszczynski, Tracy C. Guthrie, Sherri Shade

Faculty Articles

Information systems students continue to struggle to successfully complete computer programming classes. Learning how to program is difficult, and failure and attrition rates in college level programming classes remain at an unacceptably high rate. Since many IS students take a programming course as part of their program of study, IS educators should better understand why IS students tend to achieve low success rates in programming courses and what can be done to improve success rates. Little research to date has addressed potential reasons for student failure in programming principles courses. Many educators simply assume that high failure rates are acceptable …

Building An Inclusive Entrepreneurial Culture: Effects Of Employee Involvement On Venture Performance And Innovation, Tim Blumentritt, Jill Kickul, Lisa K. Gundry

Faculty Articles

The process through which entrepreneurial firms plan and achieve strategic growth and innovation often reflects a complex set of internal organizational challenges and opportunities. This paper specifically focuses on how entrepreneurs build internal cultures in order to stimulate and drive innovation and improve organizational effectiveness. Drawing upon both strategic-management and entrepreneurial-dynamics perspectives, the authors argue that sustained innovation requires moving beyond the characteristics of the entrepreneur towards an organization that will support a firm's growth by eliciting and directing additive contributions from the individuals working for these ventures. Results revealed that entrepreneurs were more likely to create high-performance and innovative …

2005 - The Tenth Annual Symposium Of Student Scholars

Symposium of Student Scholars Program Books

The full program book from the Tenth Annual Symposium of Student Scholars, held on April 8, 2005. Includes abstracts from the presentations and posters.

Incentives For Monitors: Director Stock-Based Compensation And Firm Performance, James J. Cordeiro, Rajaram Veliyath, Donald O. Neubaum

Faculty Articles

Since the mid-1990s, US corporations have increasingly emphasized stock-based compensation for outside directors in order to align their interests with stockholders and thus boost firm performance. We demonstrate that stock options and stock grants (each as a ratio relative to total compensation) for directors were positively related to future firm performance (measured as stock returns, and, separately, as Jensen`s Alpha) for a panel of 450 Standard and Poor 500 finns over 1995-97. Stock option ratios appeared to have a stronger impact on firm performance than stock grants did.

The Ethical Perceptions Of Salespeople And Sales Managers Concerning The Use Of Gps Tracking Systems To Monitor Salesperson Activity, Scott A. Inks, Terry W. Loe

Faculty Articles

Global Positioning Satellite (GPS) tracking systems are starting to be used by sales organizations to monitor salespeople as they drive their company cars in their territories. This paper examines and compares ethical perceptions of salespeople and sales managers regarding the use of GPS tracking technology. The results of a survey of salespeople and sales managers suggest both sales managers and salespeople perceive the use of such systems as ethical, provided the salesperson is aware of the system's installation and use. The results also indicate that while salespeople perceive the personal use of a company car as unethical, most are likely …

Live Virtual Reference And The Database Dilemma, Jennifer Mcclure

The Southeastern Librarian

Live virtual reference programs in the university setting have blossomed in recent years as librarians have aspired to become as “virtual” as the resources they offer. While some libraries have chosen to limit their service to affiliated members, many have preferred to open their programs to the wider community. The motivation to do so is perhaps particularly strong among public university librarians, who often feel a dual responsibility to their own affiliates and to the citizens of their state. However, the decision to offer a chat reference service to the public raises a number of legal, ethical, and practical questions …

Is Exchange Risk Priced Beyond Intertemporal Risk?, Ines Chaieb, Stefano Mazzoto, Oumar Sy

Faculty Articles

Recent conditional tests show that exchange risk is priced in integrated international markets. However, these results are typically obtained assuming that intertemporal risk does not matter. We test an intertemporal international asset-pricing model where the investment opportunity set is dynamic. Using a conditional orthogonalization approach, we investigate whether the exchange risk is priced once the market and intertemporal risks are fully taken into account. We find that, in addition to the market and intertemporal risks, the exchange risk is an important determinant of risk premium. We also find that the intertemporal risk, which is often overlooked in the literature, is …

Fulfilling Our Obligation: Perspectives On Teaching Business Ethics, Sheb L. True, Linda Ferrell, O.C. Ferrell

KSU Press Legacy Project

This anthology offers a myriad of perspectives on teaching business ethics. The authors are business and philosophy faculty, business school deans, industry practitioners, and a representative of AACSB International. Most chapters were inspired by presentations taking place at the 2004 Teaching Business Ethics Conference, which was sponsored by AACSB International, University of Colorado, Colorado State University, and University of Wyoming.

The intent of Fulfilling Our Obligation: Perspectives on Teaching Business Ethics is not to offer a definitive answer demanding allegiance by all educators and academic institutions; rather, the goal is to provide a means of furthering exploratory discourse on the …

Use Of An Advising Team, Jane E. Campbell, Randy Stuart

Faculty Articles

The Michael J. Coles College of Business at Kennesaw State University uses selected faculty members on an Advising Team, and provides access to them through walk-in advising hours. Compared to our previous approach of assigning students to all faculty members, the benefits of this system for the students are more efficient and effective advising. Students have access to advising at more times, and are more likely to get correct answers quickly. The benefits for the faculty are that the faculty members on the Team enjoy advising and can have their performance expectations tailored to include advising, while those faculty members …

The Importance Of Integrated Goal Setting: The Application Of Cost-Of-Capital Concepts To Private Firms, A. Frank Adams Iii, George E. Manners Jr, Joseph H. Astrachan, Pietro Mazzola

Faculty Articles

In this article, we examine financial return, answer the question of how one knows when the return is adequate, and explore the relationship of short- and long-term returns as they relate to business health.