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Articles 1 - 25 of 25
Full-Text Articles in Business
An Investigation Of The 150-Hour Requirement In Developing Personal Competencies In Accounting Education, Laura Davis Delaune
An Investigation Of The 150-Hour Requirement In Developing Personal Competencies In Accounting Education, Laura Davis Delaune
LSU Doctoral Dissertations
This study investigated if accounting graduates from Louisiana State University, a public institution, perceived that their accounting curriculum enhanced the development of their personal competencies of professional demeanor, problem solving/decision making, interaction, leadership, and communication. A survey mailed to accounting graduates who graduated from Fall 1999 to Spring 2002 was used to gather the data for the study. Responses from graduates with different curricular paths were compared to determine if significant differences existed in their perceptions of the development of their personal competencies. Results revealed that no significant difference exists in the perception of the development of personal competencies among …
Integrating A Technology-Enriched Curriculum: Ethno-Case Study, Juliette D. Angers
Integrating A Technology-Enriched Curriculum: Ethno-Case Study, Juliette D. Angers
LSU Doctoral Dissertations
The purpose of this qualitative study was to provide an examination of beliefs, context factors, and practices of exemplary teachers that lead to a technology-enriched curriculum. Three middle school teachers participated. Using both direct and participant observation the Spradley model was followed with three rounds of observations: (1) descriptive, (2) focused, and (3) selective. Interviews were conducted with open-ended questions and documents were collected from the parish website. This research provides: (1) up-to-date information on what and how educational technology is used today; and (2) information which gives other educators an understanding of what beliefs and context factors influence teachers …
The Individual, The Source, And The Context: An Investigation Of Antecedents And Consequences Of Feedback Seeking Behavior, Robin Anne Cheramie
The Individual, The Source, And The Context: An Investigation Of Antecedents And Consequences Of Feedback Seeking Behavior, Robin Anne Cheramie
LSU Doctoral Dissertations
In the last twenty years, researchers have examined why individuals may proactively seek performance feedback in the workplace. Since Ashford and Cummings' (1983) seminal article, situational and individual difference variables have predominantly been examined to predict how often employees will seek feedback. One situational variable that has been researched but not sufficiently examined is the feedback context. A public or a private feedback context considers whether the presence of an audience inhibits or facilitates feedback seeking behaviors. This dissertation explores the role of the feedback context by developing a conceptual model to determine how frequently employees may seek feedback in …
An Integrative Model Of Clients' Decision To Adopt An Application Service Provider, Yurong Yao
An Integrative Model Of Clients' Decision To Adopt An Application Service Provider, Yurong Yao
LSU Doctoral Dissertations
Application Services Providers (ASPs) exploit the economics of delivering commercial off-the-shelf software over the Internet to many dispersed users, but the decision-making process to adopt the ASP business model can be complex requiring a comprehensive consideration of various factors. As a new form of outsourcing, the ASP business model differs from traditional outsourcing models with respect to the attributes associated with vendors, clients, and applications. These differences are expected to demand decision models that are distinct from those in the traditional IS outsourcing. In this study, an integrative model for ASP adoption that incorporates economic determinants, strategic determinants, and social …
Do Speculative Short Sellers Detect Earnings Management?, Yan Zhang
Do Speculative Short Sellers Detect Earnings Management?, Yan Zhang
LSU Doctoral Dissertations
This paper examines empirically whether sophisticated speculative short sellers can detect earnings management by targeting stocks with large income-increasing discretionary accruals and high total accruals. Prior research indicates that total accruals are overpriced and this overpricing is largely attributable to the mispricing of discretionary accruals. Recent studies show that neither auditors nor financial analysts utilize information in accruals. Using samples of 11,537 firm-quarter observations and 5,118 firm-year observations for 1,146 12/31 non-financial NYSE firms from 1992 to 1999, I find supporting evidence those speculative short sellers can detect earnings management using financial accounting information disclosed in 10-Q and 10-K report. …
Development Of A Predictive Model For Student-Athlete Retention And Graduation At Louisiana State University, Mary Allyn Boudreaux
Development Of A Predictive Model For Student-Athlete Retention And Graduation At Louisiana State University, Mary Allyn Boudreaux
LSU Doctoral Dissertations
The National Collegiate Athletic Association through its member institutions has implemented academic standards governing initial athletic eligibility and has led reform initiatives tying the ability to compete athletically to student-athlete retention and graduation. Louisiana State University (LSU), like many Division I institutions, admitted its scholarship athletes using these initial eligibility standards as a minimum qualification for admission. However, as NCAA requirements have become less stringent, the admissions requirements at LSU have increased. Concerns about the retention and graduation of student-athletes and an increasing gap between the academic credentials of the student body and student-athletes led administrators to question the wisdom …
The Effect Of Program Commitment On The Degree Of Participative Congruence And Managerial Performance In A Budgeting Setting, Kevin T. Breaux
The Effect Of Program Commitment On The Degree Of Participative Congruence And Managerial Performance In A Budgeting Setting, Kevin T. Breaux
LSU Doctoral Dissertations
The purpose of this research endeavor is to investigate the effect that the degree of participative congruence has on the relationship between program commitment and managerial performance. The degree of participative congruence (Clinton and Hunton 2001) is a new measure of participation designed to determine the amount of congruence between the perceived need for participation and the degree of participation allowed. This study used a questionnaire to evaluate the antecedents of and effects of the degree of participative congruence (DPC) in a budgeting setting. In order to investigate these effects, the questionnaire was mailed to a sample of 1,500 AICPA …
What Irritates Consumers?: An Empirical Examination Of The Antecedents And Consequences Of Consumer Irritation, Sweta Chaturvedi Thota
What Irritates Consumers?: An Empirical Examination Of The Antecedents And Consequences Of Consumer Irritation, Sweta Chaturvedi Thota
LSU Doctoral Dissertations
This dissertation develops a model of consumer irritation in the context of consumer decision-making. Thus, the purpose is to describe and empirically test a model of the antecedents and consequences of consumer irritation. The model incorporates antecedents, moderators and consequences of irritation. It is suggested that irritation in consumers has a direct as well as an indirect influence, through retention of irritation in consumers, on the outcome variables such as attitude towards the advertised brand, and intentions to engage in negative word of mouth (NWOM) behavior. The central aim of this dissertation is to extend our understanding of the irritation …
Partitioned Pricing: Can We Always Divide And Prosper?, Bidisha Burman
Partitioned Pricing: Can We Always Divide And Prosper?, Bidisha Burman
LSU Doctoral Dissertations
Research on partitioned pricing suggests that separating the surcharges from the base price of the advertised product may lead to a more favorable effect on consumers' evaluation of the offer compared to a combined presentation of the base price and the surcharge. In this dissertation we propose that partitioned price presentation may not always result in positive outcomes vis-à-vis combined presentation of prices. We propose that consumers' need for cognition and the perceived reasonableness of the surcharge are likely to influence their evaluation of partitioned versus combined prices. Based on cue diagnosticity, Persuasion Knowledge Model, and Characterization-Correction Model we develop …
A National Set Of Competencies For Paraprofessionals In Residential College Or Living/Learning Programs, Debora Elise Baker
A National Set Of Competencies For Paraprofessionals In Residential College Or Living/Learning Programs, Debora Elise Baker
LSU Doctoral Dissertations
A competency model, for supporting student learning, was developed for the paraprofessional position (R.A., Community Assistant, etc.) in residential college or living/learning programs. The researcher developed the model through a two-stage process. In the first stage, the critical incident technique was applied utilizing the experiences of paraprofessionals at 15 different universities to develop an initial set of competencies and related tasks. In the second stage, the Delphi Technique was used to allow faculty and staff from 17 universities to refine and validate the competencies and related tasks. The final competency model includes twelve competencies related to linking hall community programs …
Entry-Level Job Skills Needed By Wildlife Management Professionals, Billy Warren Delany, Jr.
Entry-Level Job Skills Needed By Wildlife Management Professionals, Billy Warren Delany, Jr.
LSU Doctoral Dissertations
The research purpose was to identify the job skills needed by entry-level wildlife managers, which was accomplished by utilizing a Delphi panel of wildlife management experts from the academic, private and public employment sectors. The Delphi panel was selected from a committee nominated, pool of 81 innovative wildlife management experts. The panel for Rounds One, Two, and Three of this Delphi survey consisted of 31, 32, and 31 members, respectively. The Delphi process involved three survey rounds. Round One consisted of collecting and developing entry-level job skill items from the panel, which resulted in 382 items. Round Two developed initial …
Effects Of Presentation Duration On Source Attributions Of False Memory And The Importance Of Backward Associative Strength, Mia Deangelis
Effects Of Presentation Duration On Source Attributions Of False Memory And The Importance Of Backward Associative Strength, Mia Deangelis
Honors Theses
No abstract provided.
The Effect Of The Implicit Theory Of Integrity On An Internal Auditor's Asessment Of Management Fraud Risk, Stephanie F. Watson
The Effect Of The Implicit Theory Of Integrity On An Internal Auditor's Asessment Of Management Fraud Risk, Stephanie F. Watson
LSU Doctoral Dissertations
The purpose of this research project is to determine whether the implicit theory of integrity, a theory from the social psychology literature that predicts how social judgments and decisions are made, can explain internal auditors’ decisions. The implicit theory (Dweck and Leggett 1988) states that there are two types of people: (1) entity theorists and (2) incremental theorists. Entity theorists form strong inferences from observed behavior that are used to predict future behavior. Incremental theorists, on the other hand, do not infer characteristics from behavior, and therefore, do not attempt to predict future behavior. In an internal auditing context, the …
International Ffa School To School Linkage Program: Case Studies Of Two Familes, Bradley Allen Leger
International Ffa School To School Linkage Program: Case Studies Of Two Familes, Bradley Allen Leger
LSU Doctoral Dissertations
The National FFA Organization is an agriculturally-based youth organization in the United States which has been providing/facilitating international experiences for its members for a number of years. One of these programs is the International FFA School to School Linkage Program (SSLP), in which selected American agricultural education/FFA programs are linked with specialized secondary agricultural schools/lyceums located in one of the countries of the former Soviet Union (FSU). The program’s main mission is for American students and teachers to share ideas with their FSU counterparts about the initiation and maintenance of small-scale agricultural entrepreneurships based on the United States’ agricultural education …
Construct Validation Of An Arabic Version Of The Learning Transfer System Inventory For Use In Jordan, Samer Abdelkarim Khasawneh
Construct Validation Of An Arabic Version Of The Learning Transfer System Inventory For Use In Jordan, Samer Abdelkarim Khasawneh
LSU Doctoral Dissertations
Organizations in Jordan have invested heavily in employee training. However, these training efforts may not be as effective. One area of particular interest is learning transfer, or the extent to which learning from training is applied on the job. Recent research efforts have led to the development of the Learning Transfer System Inventory (LTSI), the only valid and reliable measure of key transfer system factors. This study validated the constructs of the LTSI for use in Jordan. By doing so, HRD practitioners in Jordan can use such instrument to diagnose early problems with learning transfer, the key to training effectiveness …
The Interrelations Between Investor Beliefs, Information And Market Liquidity, Stephanie Yates Rauterkus
The Interrelations Between Investor Beliefs, Information And Market Liquidity, Stephanie Yates Rauterkus
LSU Doctoral Dissertations
I use two datasets to test the relation between trading volume, the heterogeneity of beliefs and the heterogeneity of belief revisions. The first dataset allows me to construct two groups that proxy for ‘holders’ and ‘non-holders’ of a traded asset. This construct allows me to test the relation between changes in trading volume and changes in the dispersion of beliefs both within and across these two groups. I examine changes in within- and across-group dispersion separately and simultaneously. The second dataset allows me to examine belief revisions more closely by analyzing only those prior and posterior beliefs surrounding an information …
Effective Developmental Leadership: A Study Of The Traits And Behaviors Of A Leader Who Develops Both People And The Organization, Michael Stanley Wilson
Effective Developmental Leadership: A Study Of The Traits And Behaviors Of A Leader Who Develops Both People And The Organization, Michael Stanley Wilson
LSU Doctoral Dissertations
This study identified the traits and behaviors of an effective developmental leader”-one whose primary focus is the development of the people and the organization he or she lead. The study determined the traits and behaviors of a leader who posses an effective developmental orientation towards people. The research incorporated both qualitative and quantitative research methodologies. Data was collected using both open ended questions and Likert-type scaled instruments. This data was analyzed using both statistical techniques and expert panels. The results of this study yielded six identified traits and seven identified behaviors of a developmental leader. A developmental leader was found …
Service Recovery And The Elusive Paradox: An Examination Of The Effects Of Magnitude Of Service Failure, Service Failure Responsiveness, Service Guarantee And Additional Recovery Effort On Service Recovery Comes, Anthony Hugh Kerr
LSU Doctoral Dissertations
Service failure and recovery remain critical issues for both academicians and marketing practitioners. Defined as a service provider’s response to a failed service, service recovery can mean the difference between a firm’s success and failure, for increasing customer retention and limiting customer defection are integral components of organizational growth and profitability. The purpose of this dissertation was two-fold: (1) to test the effects of magnitude of service failure, service failure responsiveness, and the presence of a service guarantee on customer satisfaction levels and other service recovery outcomes (Study 1); and (2) to test the effects of additional recovery effort and …
Assessment Of Instructional Methodologies And Student Information Processing Styles In A Terrorism Preparedness Course, William James Mccarthy
Assessment Of Instructional Methodologies And Student Information Processing Styles In A Terrorism Preparedness Course, William James Mccarthy
LSU Doctoral Dissertations
The focus of the research was the evaluation of two instructional methodologies for teaching terrorism preparedness at several universities in Louisiana. Participants were taught a curriculum for an audience who may work at a potential terrorist target. The purpose of the research was to determine if processing styles based instruction improved learning. The objectives of the study were to: 1) Describe participant demographics: a) age, b) gender, c) credit hours, d) field of study; and e) preferred Strategic Information Processing Style (SIPS); 2) Determine if changes occur in knowledge of terrorism preparedness as measured by the Terrorism Awareness test; 3) …
Internal Revenue Service Restructuring And Reform Act Of 1998: A Test Of New Public Management, William Meriwether Vandenburgh
Internal Revenue Service Restructuring And Reform Act Of 1998: A Test Of New Public Management, William Meriwether Vandenburgh
LSU Doctoral Dissertations
The enactment of the 1998 Internal Revenue Service (IRS) Reform Act resulted directly from perceived lapses in the federal taxation administration, which was publicly highlighted in Congressional hearings. Congress reacted by fundamentally altering the IRS’s implementation of the Internal Revenue Code (for the first time since 1952). The Joint Committee on Taxation noted that the overall objective of the 1998 IRS Reform Act was to have “a well-run IRS [which] is critical to the operation of our tax system.” From a public administration paradigm, the IRS moved from a traditional tax management methodology to a New Public Management (NPM) methodology. …
A Theory Of Effective Computer-Based Instruction For Adults, Janis Sue Lowe
A Theory Of Effective Computer-Based Instruction For Adults, Janis Sue Lowe
LSU Doctoral Dissertations
Computer-based instruction (CBI) was considered the technological phenomenon to revolutionize education and training. Today, the Internet and computer technology are reported to have significantly altered the education landscape (Johnson & Aragon, 2002). The rapid advances in technology, the need for lifelong learning, and the growth of non-traditional students have encouraged the use of the computer as a method of instructional delivery. Evaluating the effectiveness of CBI as a whole technology is very difficult. The inability to measure effectiveness is attributable in part to the fact that CBI is not just one component, but a complex range of services and activities …
The Influence Of Selected Perceptual And Demographic Factors On The Involvement Of Youth In Violent Behaviors, Nathaniel Mcclinton
The Influence Of Selected Perceptual And Demographic Factors On The Involvement Of Youth In Violent Behaviors, Nathaniel Mcclinton
LSU Doctoral Dissertations
The purpose of this study was to determine the influence of selected perceptual and demographic factors on the self-reported aggressive/violent behaviors of young adults while they were enrolled in school. Specific objectives formulated to guide the research were to: 1)determine the level of involvement in violence and violent behaviors; 2) determine the attitudes and beliefs of young adults; 3)determine the environmental conditions experienced by young adults when last in school; 4)determine if a relationship exists between the level of violence and violent behavior and selected perceptual and environmental factors among young adults, and finally 5)determine if a model exists to …
Regret From Consumer Action Versus Inaction: The Effects Of Post-Decision Information, Decisional Responsibility And Perceived Source Expertise, Neel Das
LSU Doctoral Dissertations
This dissertation proposes to examine regret arising from action versus inaction in consumer decision-making contexts. Although there has been extensive research in the area of regret, no extant literature in marketing has been found that has investigated the nature of regret arising from inaction, specifically in stockout conditions. The first study defines the concept of decisional action and inaction as the key sources of the regret emotion. Specifically, regret arising from inaction (and action) is investigated under sub-optimal and optimal conditions. Subsequently, circumstances are identified when inaction-driven levels of regret are likely to be higher than levels of action-driven regret …
The Mitigation Of Asymmetric Information Through The Use Of Earnouts, David Robert Beard
The Mitigation Of Asymmetric Information Through The Use Of Earnouts, David Robert Beard
LSU Doctoral Dissertations
We examine the use of a contracting method in mergers and acquisitions known as an earnout. In this type of transaction, the bidder agrees to pay the target an initial amount for the acquisition plus future payments contingent on the achievement of performance milestones. Theory suggests that the contingent payment associated with earnouts should reduce adverse selection problems facing both parties in the merger. The purpose of this dissertation is to study the ability of earnouts to mitigate problems associated with asymmetric information and problem of agency. Specifically, we answer the following questions in analyzing these transactions. First, empirical evidence …
Postpurchase Implications Of Low Price Guarantees And Consequences Of Low Price Guarantee Default, Sujay Dutta
Postpurchase Implications Of Low Price Guarantees And Consequences Of Low Price Guarantee Default, Sujay Dutta
LSU Doctoral Dissertations
Past research on consumer perceptions related to Low Price Guarantees (LPG) have primarily investigated effects of LPG on consumer search intentions, their perception of offer value and their purchase intentions. The present research had two major objectives: (i) to study the probable effect of LPG on consumers' intentions to search after the purchase and the boundary conditions of such effects; (ii) to study probable consequences of default of an LPG, that is, postpurchase discovery of lower prices in the marketplace despite promise to the contrary. It was shown that while LPG is likely to discourage prepurchase search it might encourage …