Business Commons^™

Review Of The Tangled Web They Weave: Truth, Falsity, & Advertisers By Ivan L. Preston, Gene R. Laczniak

Marketing Faculty Research and Publications

No abstract provided.

Information And Accountants In The Role Of Strategic Planning, Michael D. Akers, Grover L. Porter

Accounting Faculty Research and Publications

This article on strategic planning practices is based upon a field study of five world-class companies. The strategic planning practices discussed in this article were extracted from the corporate environment. The information contained in this article, however, is of value alike to CPAs assisting with the enhancement of strategic planning practices in corporations and public accounting firms.

Principles For Examining Predictive Validity: The Case Of Information Systems Spending Forecasts, Fred Collopy, Monica Adya, J. Scott Armstrong

Management Faculty Research and Publications

Research over two decades has advanced the knowledge of how to assess predictive validity. We believe this has value to information systems (IS) researchers. To demonstrate, we used a widely cited study of IS spending. In that study, price-adjusted diffusion models were proposed to explain and to forecast aggregate U.S. information systems spending. That study concluded that such models would produce more accurate forecasts than would simple linear trend extrapolation. However, one can argue that the validation procedure provided an advantage to the diffusion models. We reexamined the results using an alternative validation procedure based on three principles extracted from …

Towards 2000: A Tougher Future For Australian Business?, Gene R. Laczniak, Anthony Pecotich, Angela Spadaccini

Marketing Faculty Research and Publications

The paper reports on the future business environment expected by top level Australian executives. It forecasts environmental changes to the year 2000 and updates projections reported in an earlier study. Specifically, top managers from 171 of Australia's largest 500 corporations provide their views concerning world ecology, the economy, technology and political-social developments. Their perceptions are then linked to specific competitive strategies that are evoked by the long-range forecast which they expect.

The Evolution Of Shopping Center Research: A Review And Analysis, Mark Eppli, John D. Benjamin

Finance Faculty Research and Publications

Retail research has evolved over the past sixty years. Christaller's early work on central place theory, with its simplistic combination of range and threshold has been advanced to include complex consumer shopping patterns and retailer behavior in agglomerated retail centers. Hotelling's seminal research on competition in a spatial duopoly has been realized in the form of comparison shopping in regional shopping centers. The research that has followed Christaller and Hoteling has been as wide as it has been deep, including literature in geography, economics, finance, marketing, and real estate.

In combination, the many extensions of central place theory and retail …

A Theological Context Of Work From The Catholic Social Encyclical Tradition, Michael John Naughton, Gene R. Laczniak

Marketing Faculty Research and Publications

This article draws upon 100 years of writings which are referred to as the Catholic Social Tradition (CST). Using this tradition as a guide, the nature of work is explored along with the principles and virtues which vitalize the deepest dimension of work — how it affects the dignity of the human person. It develops five operational ethical principles which can be applied to questions of workplace ethics. Organizational policies and programs that seem consistent with CST are also discussed.

Michael Naughton is Assistant Professor of Management and Theology at the University of St. Thomas (MN). Dr. Naughton's major research …

Marketing Ethics: Onward Toward Greater Expectations, Gene R. Laczniak

Marketing Faculty Research and Publications

No abstract provided.

Marketing In Higher Education: A Stage Model Concerning Where It's Been And Where It's Going, Jeanne M Simmons, Gene R. Laczniak

Marketing Faculty Research and Publications

The ideas of Williford (1987) are used to propose a four-stage model describing the evolution of marketing in many colleges and universities. It elaborates on the thinking endemic to strategic marketing management and frameworks drawn from business marketing which will likely become more prominent in higher education. (Author/GLR)

Entrepreneurial Capabilities And Resources: Sustainable Competitive Advantage Through Innovation And Opportunism, Kevin E. Learned, Alex Stewart

Management Faculty Research and Publications

Firm resource theory specifies the conditions under which resources and capabilities may lead to sustainable competitive advantage. Using the emerging organization as an example, we use firm resource theory to identify some of the resources important to the entrepreneurial capabilities of innovation and opportunism.

Paradoxical Factors Of External And Internal Reporting, Michael D. Akers

Accounting Faculty Research and Publications

No abstract provided.

Accountants As Change Agents, Michael D. Akers, Frank A. Wiebe

Accounting Faculty Research and Publications

The results of a field study of 48 manufacturing firms illustrates the change issues that accountants should consider when implementing changes within an organization. The primary purposes of the field study were to determine: 1. the product costing method being used for external reporting purposes, 2. the product costing method being used for internal financial reporting and budgeting, and 3. reasons for the methods used internally. The results indicate that most of the chief financial officers and controllers of the participating firms have not implemented the prescription that organizations should use variable costing for internal purposes. The accountants of those …

Sec Proposed Rules On Report Of Management Responsibilities: Review And Reaction, Michael D. Akers

Accounting Faculty Research and Publications

No abstract provided.

Using 4gl Tools In Project-Oriented Courses, Linda Salchenberger

Management Faculty Research and Publications

The widespread availability of fourth generation languages (4GL's) and CASE (computer-aided software engineering) tools has presented students with the opportunity to design and implement real-world systems as class projects within the span of a one-semester course. The use of these tools during the systems development life cycle is discussed based on experiences with a microcomputer-based system which was developed by students in an upper division MIS class. The methodology used for directing student projects and some particular problems faced when using 4GL's as development tools are addressed.

The Bigman Metaphor For Entrepreneurship: A "Library Tale" With Morals On Alternatives For Further Research, Alex Stewart

Management Faculty Research and Publications

Melanesian Bigmanship (a meritocratic, enacted career of political-economic leadership) is recounted as an anthropological metaphor for entrepreneurship. This “library tale” has two purposes. The first is a demonstration of conceptual uses of ethnographies for developing grounded theory. Propositions are generated on entrepreneurial orientations and opportunity structures. Opportunities are seen to arise in the creation of linkages between spheres of exchange, or fields in which an object exchanges at different values. Entrepreneurial tactics, such as converting between spheres, call for skills in informal planning, astute use of timing, and networking. These “tactical” skills coexist with “moral” skills, in persuasiveness, the manipulation …

New Accounting Rules For Special Assessments, James Trebby, Robert Yahr

Accounting Faculty Research and Publications

In 1979, the National Council on Governmental Accounting's Statement One eliminated several inconsistencies in governmental accounting. However, accounting for special assessments was never fully resolved. After several revisions, the Governmental Accounting Standards Board (GASB) issued Statement 6 in January 1987. Assessments typically are divided into those providing capital improvements and those providing services. The new accounting and financial reporting requirements include: 1. special assessments for operating services provided to the public, 2. accounting for debt service for which no government has an obligation in an agency fund, and 3. reporting a direct capital expenditure or a transfer to a capital …

Believability And Attitudes Toward Alcohol Warning Label Information: The Role Of Persuasive Communications Theory, J. Craig Andrews, Richard G. Netemeyer, Srinivas Durvasula

Marketing Faculty Research and Publications

Based on tenets of persuasive communications theory, five recently proposed alcohol warning labels are examined for their differential impact on label believability and attitudes. While all warnings are rated as believable, the ones regarding birth defects and driving impairment are perceived to be significantly more believable than the others. In addition, persons with more favorable attitudes toward alcohol consumption tend to disbelieve specific instance hazards (e.g., birth defects, driving impairment and drug combination warnings), while disliking longterm risks of alcohol consumption and abuse (e.g., hypertension, liver disease, cancer and addiction warnings). Implications for public policy and researchers are discussed.

Risk Management Practices And Accounting Requirements, Rita Hartung Cheng, Robert Yahr

Accounting Faculty Research and Publications

No abstract provided.

Coping With Change At Martin Industries, Russell F. Briner, Michael D. Akers, James W. Truitt, James D. Wilson

Accounting Faculty Research and Publications

No abstract provided.

Cooperative International Direct Marketing: An Alternative For Asian-Pacific Countries To Increase Exports To Industrial Market Economies, Syed H. Akhter, Yusuf A. Choudhry

Marketing Faculty Research and Publications

Exporters from Asian-Pacific Countries can successfully establish marketing presence in Industrial Market Economies by directly marketing products in these country markets. Direct marketing potential in Industrial Marketing Economies can be determined by examining two critical factors: the direct marketing infrastructure and emerging environmental changes. Although the resource requirement for direct marketing is quite substantial, exporters, who combine their resources to engage in cooperative international direct marketing, will find it easier to establish marketing presence in Industrial Market Economics.

The Marketing Of Political Candidates: Current Tactics And Future Strategies, Clarke L. Caywood, Gene R. Laczniak

Marketing Faculty Research and Publications

Alexander Haig, Jr., a 1988 presidential hopeful, remarked, concerning campaign politics: "I have learned the secret of life--it's in marketing" (1986). The emergence of marketing in non-business organizations, so well documented in recent writings, is accented by its ascendancy in politics (Laczniak and Caywood 1987; "Four More years" 1985; Mauser 1983; Rothschild 1978). Any campaign manager interested in applying orthodox marketing principles to his or her craft will find the use of marketing techniques in the political sphere particularly instructive.

International Market Entry Strategies And Level Of Involvement In Marketing Activities, Syed H. Akhter, Roberto Friedman

Marketing Faculty Research and Publications

No abstract provided.

The Impact Of Past Performance On Expectations Of Future Success: An Investigation Of Australian Managers, Edward J. Inderrieden, Gene R. Laczniak, Anthony Pecotich

Marketing Faculty Research and Publications

Competition among firms for market share and differential advantage is at an all-time high [3]. Moreover, investment in research and development (R&D) is seen as a major strategy in attaining and maintaining any competitive edge [4]. Little is known, however, about how experiencing poor performance in R&D endeavors affects managers' perceptions of future opportunities for success in his or her company. Do managers believe that success breeds success, while poor performance is an indication of continued problems in the future? Or do managers believe that poor past performance is unrelated to future performance? Additionally, are some individuals prone to experience …

Executive's Scoreboard: Ceos Respond To The Economics Pastoral, T. R. Martin, Gene R. Laczniak

Marketing Faculty Research and Publications

No abstract provided.

An Actuarial Analysis Of The Production Function Of Major League Baseball, Michael D. Akers, Thomas E. Buttross

Accounting Faculty Research and Publications

The majority of major league baseball production function studies have utilized data (nonstandardized and standardized) from only one baseball season. This research study utilized data from the 1980-1984 baseball seasons. The results indicate that factors contributing to victories fluctuate. Consistent with prior research, this study found batting average, manager's career win-loss record and the strike-out-to-walk ratio to be the most significant factors contributing to victories. Inconsistent with prior research, this study found that fielding average can also be significant.

The Avon School District, Chalmer E. Labig, Timothy J. Keaveny

Management Faculty Research and Publications

No abstract provided.

In Defense Of Management Accounting, Grover L. Porter, Michael D. Akers

Accounting Faculty Research and Publications

No abstract provided.

The Case For And Against Televised Political Advertising: Implications For Research And Public Policy, Gene R. Laczniak, Clarke L. Caywood

Marketing Faculty Research and Publications

No abstract provided.

Anthropology And The Practice Of Entrepreneurship Research, Alex Stewart

Management Faculty Research and Publications

No abstract provided.

The Business Environment Of 1995 As Seen By Wisconsin Business Executives, Gene R. Laczniak, Steven C. Ross, Robert F. Lusch

Marketing Faculty Research and Publications

Like many states, particularly those in the so-called "rust bucket" of the industrial north, Wisconsin is concerned about its business climate. A number of different steps with the potential to make Wisconsin's business environment more hospitable have been taken. For example, the state income tax has been reduced; the state has partially funded a business development organization, Forward Wisconsin, to attract new companies to the area; and a state-appointed panel, the Wisconsin Strategic Development Commission, has filed its recommendations concerning the actions that should be considered in revitalizing the region's business community. This article provides another perspective. It reports upon …

Expert Systems For Management Accountants, Michael D. Akers, Grover L. Porter, Edward J. Blocher, William G. Mister

Accounting Faculty Research and Publications

No abstract provided.