Business Commons^™

Hall Family Collection - Index To Appendix 1, "Letters From The Attic" And Appendix 2, Postcards, Kyle Ainsworth

Librarian and Staff Presentations

The Hall Family Collection can generally be described in two parts. The first part is Letters from the Attic, which are more than 5,000 documents that Andrena Hall Brunotte transcribed into 16 volumes. Brunotte’s transcription project established an “original order” to this part of the collection that the processing archivist does their best to adhere to. All of these materials were found in one large steamer trunk and organized by Brunotte in chronological order. Boxes 1 to 4 of the collection house the paper transcriptions (3,330 pages). Boxes 5 to 13 contain the documents, which are in chronological order. The …

Hospitality Shindig Kentucky Derby Fundraising Event: Success And Challenges, Gina Fe G. Causin, Erin Keir, Shelby Walker, Victoria Wentzel, Ryan Hall

Faculty Publications

Special events such as fundraising activities are types of events that individuals typically attend to participate in the festivities and enjoy with friends, family and colleagues (Smith, Sargent, Causin & Olle, 2019; Causin & McCarthy, 2017; Causin et. al, 2010). According to Smith, et. al (2019), fundraising in higher education has been around for hundreds of years. In the early 1900’s, the driving motivator for fundraising was to provide funds for students specifically for scholarships, housing expenses, books and food. Fundraising is the process of seeking and gathering voluntary financial contributions by engaging individuals, businesses, charitable foundations, or governmental agencies …

Study Of University Donor Recognition Event, April Smith, Sarah Sargent, Gina Fe G. Causin, Mary S. Olle

Faculty Publications

Festivals, fairs, conventions, ballgames, concerts and fundraising activities are types of special events that individuals typically attend to participate in the festivities and enjoy with friends, family and colleagues (Causin & McCarthy, 2017; Causin et. al, 2010). Fundraising in higher education has been around for hundreds of years. In the early 1900’s, the driving motivator for fundraising was to provide funds for students specifically for housing expenses, books and food (Cook & Lasher, 1996).

Research has shown that donors are more likely to give when their contributions are made known to the public (Sheremeta & Samek, 2017). In an effort …

Fraud In Small Businesses: A Preliminary Study, Esther Bunn, Jack Ethridge, Kaili Crow

Faculty Publications

This study investigates the attitudes small business owners and managers have towards fraud and internal controls. Commonly small businesses consist of long-term friends and relatives and tend to embody a culture of family, love, and trust. Four factors were identified that lend themselves to a lack of internal controls and a breeding ground for fraud. A survey was distributed to small business owners and management. The responses were analyzed and compared to the data in the 2016 American Certified Fraud Examiners Report to the Nations. Of the four expectations studied, only the anticipated results of Expectation 1 were confirmed.

Promoting Cross-Functional Team Interactions Within General Business Classes, Christopher J. Mckenna

Faculty Publications

This session discusses an attempt to integrate both unitary team and cross-functional team deliverables among general business students designing a complex client solution within an “IT for managers” class.

Introductory Information Systems Course Redesign: Better Preparing Business Students, Gina Harden, Robert M. Crocker, Kelly Noe

Faculty Publications

Aim/Purpose The dynamic nature of the information systems (IS) field presents educators with the perpetual challenge of keeping course offerings current and relevant. This paper describes the process at a College of Business (COB) to redesign the introductory IS course to better prepare students for advanced business classes and equip them with interdisciplinary knowledge and skills demanded in today’s workplace.

Background The course was previously in the Computer Science (CSC) Department, itself within the COB. However, an administrative restructuring resulted in the CSC department’s removal from the COB and left the core course in limbo.

Methodology This paper presents a …

Green Leaf Grocery - Executive Compensation Case Study, Marcus Z. Cox, Robert M. Crocker

Faculty Publications

The primary purpose of this teaching case is to aid students in understanding how executive compensation plans are utilized to achieve organizational goals and to then construct their own executive compensation plan for the CEO of Greenleaf Grocery, a fictional retail business based on an actual company.

Students have the opportunity to create a comprehensive executive compensation plan using salary, bonuses, stock options, benefits, and other compensation tools. Additionally, the case provides the opportunity to discuss the use of both short-term and long-term incentive compensation. The company in this case is poised to undertake an initial public offering of stock …

Curvilinear Relationship Between Diversification And Performance: A Replication And Extension Of Previous Research, Phil Stetz, Elton Scifres

Faculty Publications

As argued in most strategic management textbooks, the relationship between diversification and performance is curvilinear and firms pursuing a related diversification strategy outperform those firms pursuing a dominant or an unrelated diversification strategy. Using SAS modeling techniques and controlling for industry, corporate and business unit effects new insights were gleaned with regards to the relationship between diversification and performance. The implications to performance (statistical significance), given the type and extent of diversification strategies, are discussed resulting in a deeper understanding of how the complex relationships between performance and diversification play out across the entire diversification spectrum.

Orchids Paper Company 2014-2015, John K. Masters, Pamela P. Rogers

Faculty Publications

This case captures Orchids Paper Company at a time of significant change internally and in its environment. It presents opportunities to examine the concept of fit between Strategy, Environment, and Resources to maximize profit potential. The nature of Orchids’ products and industry facilitate the case’s accessibility, since Orchids operates in an industry which is fairly simple to understand (paper manufacturing). The case is intended for use in business policy and strategy classes at the undergraduate or MBA level, but might be used in operations, supply chain, finance, accounting or marketing classes by focusing on specific questions facing the firm.

Country And Industry-Level Performance Of Nasdaq-Listed European And Asia Pacific Adrs, Mark Schaub

Faculty Publications

This study examines the 3-year performance of NASDAQ-Listed Asia Pacific and European ADRs versus the NASDAQ Index and their respective regional indexes from 1990-2010. Country specific performance results show ADRs from China, Japan and Ireland performed best versus the US and regional benchmarks. Industry-level results show the best industry performers were in the Technology Hardware & Services industry and in Energy companies.

Management Communication Failures In Faculty Hiring Processes: A Case Study, Christopher J. Mckenna

Faculty Publications

While universities contribute directly to the future successes of students through the delivery of content knowledge and the development of key career skills, they might also reasonably be expected to model the “best practices” of industry professionals. However, based upon a three-year study of the communications between universities and graduate students applying to nearly two-hundred faculty positions, universities often fail the best practice test when interacting with job candidates. Ironically, they do so even when recruiting for faculty positions that target candidates specializing in the pedagogies and practices of effective communication.

Local County Hospital: A Review Of Challenges And Opportunities, Mary Fischer, Treba Marsh

Faculty Publications

There are multiple factors regarding current health care delivery in the U.S. These factors include the high-priced medical care, hospitals, equipment, and pharmaceutical charges, and the private system of health insurance. This discussion looks at these factors’ impact on Local County Hospital ranging from Obamacare to a host of other challenges. The hospital is going through difficult times as it struggles to make ends meet. Although it will take time to adjust to an inconsistent environment and changing health care industry, Local County Hospital continues to focus on the patients first and attempts to keep the region healthy.

Closing Pandora’S Box: Reducing Student Confusion With A Process Costing Simulation, Marie Kelly, Nikki Shoemaker

Faculty Publications

This paper describes a classroom Process Costing simulation that can be used in both introductory managerial accounting and cost accounting courses in order to help students better understand the principles of process costing and how to apply these principles to a problem. In groups, students work to manufacture candy necklaces for a set amount of time. After the manufacturing time has ended, students work together to determine equivalent units of production, cost per equivalent unit, and total costs for the period. Subsequently, a final class discussion provides opportunities for differences between groups to be discussed and any additional questions to …

Determinants Of State Audit Delay: An Empirical Analysis, Mary Fischer, Treba Marsh

Faculty Publications

Prior audit delay studies concentrated on municipal government, counties and school districts. This study adds to the literature by examining the determinants of state governments’ timeliness of audit reports. Audit delay determinants found by previous municipal research are used to identify characteristics that may influence state audit delay. This study’s results suggest both agreement and contradiction of prior research audit delay determinants. Financial variables alone do not predict state government audit delay. However, a combination of financial and nonfinancial variables used in municipal audit delay studies do.

Student Perceptions Of Engagement In A Mandatory Programatic Service Learning, Gina Fe Causin, Chay Runnels

Faculty Publications

In the hospitality industry, service-learning opportunities are particularly important for students seeking work in the meeting and event planning industry. Faculty of a hospitality program at a regional university in East Texas decided to investigate the benefits in embedding service learning activities to their hospitality courses. The study investigated student perceptions of their participation in compulsory service learning assignments were created and implemented. Service learning assignment benefited the respondents personally; it benefited the sponsoring organization; it benefited the respondents’ career goals and their own individual awareness of community issues.

Cultural Festival Improves Quality Of Life In The Community, Gina Fe Causin

Faculty Publications

A study of the Germanfest in Syracuse Nebraska and its impact on the local community's quality of life.

Special Business Entity Reporting: One Plugged Hole Is Better Than None, Mary Fischer, Treba Marsh

Faculty Publications

This discussion includes an overview of special business entities and their status and outlines legitimate uses. It also illustrates what can and has happened, when individuals who lack integrity direct special business entities. Problems are identified that can arise when special business entities are not used as they were intended, namely, inaccurate financial reporting. The company in the illustration walked the line between legal and illegal, but was past the line of what was morally right, and in the shareholder’s best interest. The discussion concludes with an accounting solution for the special business entity problems.

Academic Accounting Salaries In The Southwest: A Revisitation And Exploration, Kelly Noe, Mary Fischer, Treba Marsh, Dana A. Forgione

Faculty Publications

This study examines the faculty located in the Southwest Region of the American Accounting Association to ascertain salary determinants as well explore salary compression and inversion. This study finds there are differences among faculty salaries based on longevity, institutional type and size. Typically larger, public institutions pay higher salaries. Further this study finds that salary, perceived salary compared to others, institutional longevity, marital status, institutional type and size are significantly associated with faculty’s gender.

Lumberjack Construction: Job-Order Costing & Manufacturing Simulation, Marie Kelly, Nikki Shoemaker

Faculty Publications

This paper describes a classroom Job-Order Costing and manufacturing simulation called Lumberjack Construction. This simulation is used in introductory managerial accounting and cost accounting courses to help students understand the various parts of the manufacturing process and the application of Job-Order Costing principles. For this simulation, students are placed into manufacturing groups. Each group is responsible for manufacturing a building and calculating the cost of that building using job-order costing.

Tourism Job Outlook: A Guide To Events, Hospitality, Interpretation Jobs For The Lakota People, Gina Fe Causin, Chay Runnels

Faculty Publications

The emphasis on tourism in the economy of South Dakota provides extensive opportunities in the field of Hospitality and Tourism for employment in the region. Specific employment opportunities exist in the hotel, food and beverage, and travel accommodation industries. Local job postings indicate opportunities for Lodging Managers, Meeting, Convention, and Event Planners, Food Service Managers, and Administrative Service Managers. On a national level, these positions all show expected growth of between 2-33% over the next seven years (Bureau of Labor Statistics Occupational Handbook, 2015).

Social Media: Creating Student Awareness Of Its Use In The Hiring Process, Justin Blount, Carol S. Wright, Ashley A. Hall, Judith L. Biss

Faculty Publications

As the use of social media permeates our lives, it is important for business educators to promote the effective use of this technology to students for both their role as job seekers as well as potential hiring managers. This article will present current perceptions among business students on using social media in the job search process, primary research from recruiters in an attempt to understand employers’ policies and practices with respect to the use of social media in the hiring process, key laws which students should be aware of with respect to the use of social media by employers, and …

Accounting Information Systems: A View From The Public Eye, Rachelle Paige Miller, Esther Bunn, Kelly Noe

Faculty Publications

In order to fully appreciate the potential impact accounting information systems have on the accounting profession, an understanding of what accounting encompasses is necessary. Over the years, accounting has evolved from what many would call a “checks and balance” system to a much more complex system involving complicated activities such as calculating taxes and garnishments, auditing financial statements and processing payroll to name a few. It would be reasonable to think that advanced technology such as accounting information systems would only enhance the production of these activities. However, like with any “game changers,” there are always potential threats involved. The …

Using Option Theory To Determine Optimal Ira Investment, Treba Marsh, Todd A. Brown, Mary Fischer

Faculty Publications

Given the current uncertain economic trends, the decision to contribute to a personal retirement account can be a financial challenge taking a great deal of courage. Using the option theory, this paper presents arguments to justify the optimal contribution to maximize an IRA investment return.

Rodeo In The Classroom: Activity Based Costing Simulation, Nikki Shoemaker, Marie Kelly

Faculty Publications

This paper describes a classroom Activity Based Costing simulation called Rodeo in the Classroom. This simulation has been used in several introductory managerial accounting and cost accounting courses in order to help students understand the difference in the application of overhead between Job Order Costing and Activity Based Costing methods. Each student is assigned their own rodeo simulation and must calculate its cost using specific cost drivers. To verify their calculations, students with the same rodeos are grouped together to compare costs. Final rodeo costs are presented to the class where differences in cost allocations and reasons for these differences …

Best Practices Developing Service Learning Protocol For Hospitality Administration, Mary Olle, Chay Runnels, Gina Fe Causin, Todd Barrios

Faculty Publications

Developing Service Learning Protocol for students in the Hospitality Administration program at Stephen F. Austin State University provides an opportunity for students to experience these values such as networking, commitment, and building self-confidence. In 2015 SFA Hospitality Administration faculty made a decision to institutionalize service learning throughout their program. This presentation discusses its implementation.

Creating A Stakeholder Democracy Under Existing Corporate Law, Justin Blount

Faculty Publications

Much of the current debate in corporate governance is framed in terms of stakeholder versus shareholder forms of corporate governance. While one would find little debate that stakeholders’ interests are important to any business, there is substantial debate regarding whether any stakeholder besides shareholders should have a formal role in corporate governance. What has been largely ignored in this debate is the issue of private ordering: since corporate law is largely enabling rather than mandatory, can stakeholder governance structures be voluntarily created within the current shareholder-centric default corporate law structure? This article argues that this is clearly the case, sets …

Required Donations: An Empirical Test Of Prospect Theory & Framing Of Per-Seat Contributions In Intercollegiate Athletics, Jason D. Reese, Brandon Brown, Gregg Bennett

Faculty Publications

The purpose of this study was to examine how per-seat contributions are framed, and attempt to understand the effects of different price frames on consumer perceptions and behavior. In doing so, we apply prospect theory to explain how framing an outcome can change preferences and ultimately purchase behavior. The current study used an experimental design to determine which price frame most influences repurchase intentions, when considering three price tiers (e.g. low, moderate, high) determined in a pretest. Our results indicate the best way to increase purchase intentions when implementing per-seat contributions campaigns is to use the Combination price frame (i.e. …

Electronic Health Records And User Participation: Digital Natives Versus Digital Immigrants, Deanna House, Rajat Mishra

Faculty Publications

The need for clarity in the healthcare management is a matter of frequent discussion and concern among healthcare professionals, practitioners, patients and academicians. Electronic Health Records would provide clarity, transparency, interoperability and transferability in the health care information and data of the patients. It will also reduce the human mistakes and will reduce the likelihood of wrongly reading or interpreting the information. This paper introduces this useful concept and links it to the two classes of health care practitioners- ‘digital natives’ and ‘digital immigrants’. The paper further identifies and discusses the relationship between user participation and system success and analyses …

Being Good For Goodness Sake: The Influence Of Family Involvement On Motivations To Engage In Small Business Social Responsibility, Whitney O. Peake, Philip E. Davis, Marcus Z. Cox

Faculty Publications

Small family and nonfamily firms are acknowledged to serve as important facilitators of social responsibility within their communities; however, both have received relatively little attention in the literature for these efforts or their motivation for undertaking them. Grounded in Enlightened Self-Interest (ESI) and intentions, we explore motivations for participation in socially responsible behaviors and the moderating effect of family involvement. We develop measures for small business social responsibility (SBSR), ESI, and SBSR intentions. Our analyses indicate positive direct effects exist for both SBSR intentions and ESI on engagement in SBSR. We find that family involvement strengthens the relationship between ESI …

Linking Sustainability To Quality Management And Firm Performance, Rajat Mishra, Randy Napier

Faculty Publications

Environmental management practices have evolved significantly over the past two decades. During that time, sustainable operations management practices have purportedly made positive contributions to overall firm performance. This paper develops two conceptual frameworks regarding the relationships among specific elements of environmental management, quality management, and firm performance. We suggest that innovation in quality management mediates the relationship between design for environment and firm performance, and that statistical process control techniques moderate the relationship between environmental management systems and firm performance. We identify future research possibilities, based on these frameworks, to inform scholarly research and practice in environmental management and quality …