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Three Studies Examining The Effects Of Business Analytics On Judgment And Decision Making In Accounting, Bradley Lang
Three Studies Examining The Effects Of Business Analytics On Judgment And Decision Making In Accounting, Bradley Lang
Electronic Theses and Dissertations
This dissertation consists of three studies investigating the relationship between business analytics and decision making in accounting. In an effort to improve performance, organizations increasingly emphasize fact-based decision making supported by business analytics, which translate complex data into manageable information through statistical analysis. While the recent focus on business analytics is transforming how managers make decisions, analytics alone do not generate increased performance; the synergy between business analytics and user judgments is a vital component of realizing value. To this end, Study I experimentally investigates how various characteristics of business analytics affect individuals' reliance and perceptions of the analytic. Through …
Three Studies Examining The Potential For Relational Reasoning To Enhance Expertise In Complex Audit Domains, Matthew Holt
Three Studies Examining The Potential For Relational Reasoning To Enhance Expertise In Complex Audit Domains, Matthew Holt
Electronic Theses and Dissertations
This dissertation consists of three studies that explore the potential for relational reasoning to advance research on the facilitation of expertise in complex audit domains. Study One seeks to explicate the potential that theory and methods from relational reasoning and associated research have to advance the audit expertise research stream. The implications for future research on facilitating auditing expertise are discussed in synchrony with future research questions, including whether or not such strategies will be effective in domains with more than minor relational complexity. Studies Two and Three experimentally examine the use of metacognitive skills intended to enhance relational knowledge, …
Three Studies Examining Auditors' Use Of Data Analytics, Jared Koreff
Three Studies Examining Auditors' Use Of Data Analytics, Jared Koreff
Electronic Theses and Dissertations
This dissertation comprises three studies, one qualitative and two experimental, that center on auditor's use of data analytics. Data analytics hold the potential for auditors to reallocate time spent on labor intensive tasks to judgment intensive tasks (Brown-Liburd et al. 2015), ultimately improving audit quality (Raphael 2017). Yet the availability of these tools does not guarantee that auditors will incorporate the data analytics into their judgments (Davis et al. 1989; Venkatesh et al. 2003). The first study investigates implications of using data analytics to structure the audit process for nonprofessionalized auditors. As the public accounting profession continues down a path …
Scale Development To Measure The Co-Creation Experience, And Resulting Value And Behavioral Intentions In Museums, Exhibitions, And Installations, Elaine Mathis
Electronic Theses and Dissertations
The purpose of this study was to develop and test a scale that can measure the co-creation experience, resulting value, and behavioral intentions in MEI. The study addresses six objectives: (1) To propose a framework of co-creation, (2) To evaluate what constructs of co-creation are needed, (3) To analyze how and what value is created, (4) To evaluate how co-creation impacts behavioral intentions, (5) To evaluate how value impacts behavioral intentions, and (6) To create a model that tests the co-creation experience and resulting value and behavioral intentions in MEI. This dissertation employed a mixed-method approach. A qualitative study was …
Driving Towards Sustainability: A Case Study Of The Facilitators And Inhibitors Of Electrifying Drive Tourism Within The United States National Park System, Amanda Templeton
Driving Towards Sustainability: A Case Study Of The Facilitators And Inhibitors Of Electrifying Drive Tourism Within The United States National Park System, Amanda Templeton
Electronic Theses and Dissertations
Drive tourism has proven to be a popular sub-sector of the tourism industry, given its ability to offer tourists a substantial amount of flexibility and sense of freedom in determining what destinations to explore. Few studies have examined the future of the drive tourism with consideration to changing technologies and growing awareness to the impact of carbon emissions and Green House Gasses. Research has recently begun to examine the ecological consequences of park transportation systems. Some of these problems can be seen within the United States National Park System (NPS), as various park units are experiencing problems related to infrastructure …
Business Closure In The North American Theme Park Industry: An Analysis Of Causes, Kelly Kaak
Business Closure In The North American Theme Park Industry: An Analysis Of Causes, Kelly Kaak
Electronic Theses and Dissertations
Prior to this study, no analysis had focused on the 31% failure rate recorded among theme parks opened in North American between the years 1955 and 2009. This study's purpose was to identify the causes of closures among the 23 failed theme parks and inform the industry of what can be learned from these business failures. Business failure analysis typically stresses the impact of financial ratios and the accuracy of certain negative numbers to predict impending failure, but such studies avoid examining the underlying causes that lead to poor financial performance in the first place. To focus on this question, …
Comparing Self-Service Technologies And Human Interaction Services In The Hotel Industry, Soona Park
Comparing Self-Service Technologies And Human Interaction Services In The Hotel Industry, Soona Park
Electronic Theses and Dissertations
Due to the development of technology, one of the major trends in the hospitality industry is service migration from human interaction services (HISs) to self-service technologies (SSTs). Therefore, it is important to examine customers service perceptions based on two different service provisions: SSTs and HISs. This study investigated similarities and differences between SST and HIS customer service perceptions based on several service quality dimensions, their effects on customer satisfaction and service loyalty in the hotel industry. Initially, this study conceptualized the service quality dimensions with six major dimensions (i.e., reliability, responsiveness, tangibles, competence, efficiency, and enjoyment) and hypothesized to have …
Destination Image And Tourist's Imagination: The Forgotten Component, Jalayer Khalilzadeh
Destination Image And Tourist's Imagination: The Forgotten Component, Jalayer Khalilzadeh
Electronic Theses and Dissertations
The objectives of this dissertation was to 1) develop a comprehensive scale to measure visitors' imagination, 2) investigate the structural relationship between imagination and tourism destination image (TDI) components of cognitive, affective, and conative, 3) compare and contrast the various qualities of vividness, richness, saliency, control, and spatial between imagination and prospection, and 4) study the impact of different information sources on the evolving process of prospection to imagination. By conducting four different studies and seven data collection phases, the imagination scale was developed, validated, and utilized to test the proposed structural and differential hypotheses. In study 1, the phenomenology …
Identifying Type Of Expertise As A Means To Measure Crm Knowledge Structures, Camilo Jimenez
Identifying Type Of Expertise As A Means To Measure Crm Knowledge Structures, Camilo Jimenez
Electronic Theses and Dissertations
Crew Resource Management (CRM) training has evolved since its inception in the 1980s to better accommodate the operational needs of flight crews. However, even as the aviation and research communities have pointed to the potential benefit of providing CRM training, some criticism continues to emerge periodically which claims that there is no concrete evidence of its impact on flight deck performance and safety. Therefore, it is imperative to develop tools that allow researchers and, more importantly, practitioners, to more effectively and objectively assess training effectiveness and identify whether or not desired CRM behaviors are being put to practice during line …
Two Applications Of Financial Economics To Real Estate, Jeffrey Dibartolomeo
Two Applications Of Financial Economics To Real Estate, Jeffrey Dibartolomeo
Electronic Theses and Dissertations
My first essay examines the effects of dividend policy on the liquidity risk of REITs. I argue that the mandatory high cash payouts of REITs reduce investor reliance on the stock market to satisfy their liquidity needs. Using a sample of equity REITs from 1980 through 2015, I find strong empirical evidence consistent with this paradigm. Unlike non-REIT property companies, I find REITs exhibit negative sensitivity to marketwide liquidity shocks; a result that is evident across most property type sectors. Moreover, while my findings are robust across a wide range of portfolios based on size, dividend frequency, leverage, market-to-book, operations …
Virtual Reality Technology And Customer Delight In Theme Parks: The Role Of Experience Quality, Chenge Jia
Virtual Reality Technology And Customer Delight In Theme Parks: The Role Of Experience Quality, Chenge Jia
Electronic Theses and Dissertations
With the rapid development of Virtual Reality (VR) technology, theme park companies are eager to apply VR technology to their attractions. Operating as highly hedonic consumption businesses, theme parks need to make sure that they offer unique and memorable experiences to customers in order to enhance their competitive advantages. However, empirical data is needed to understand whether and how VR technology will enhance visitors' experiences, including the quality of their experience, customer delight, and customer loyalty. Therefore, this study aims to examine how VR influences visitor's theme park experience quality, customer delight, and customer loyalty. Based on an in-depth literature …
Exploring A Three-Dimensional Narrative Medium: The Theme Park As "De Sprookjessprokkelaar," The Gatherer And Teller Of Stories, Carissa Baker
Exploring A Three-Dimensional Narrative Medium: The Theme Park As "De Sprookjessprokkelaar," The Gatherer And Teller Of Stories, Carissa Baker
Electronic Theses and Dissertations
This dissertation examines the pervasiveness of storytelling in theme parks and establishes the theme park as a distinct narrative medium. It traces the characteristics of theme park storytelling, how it has changed over time, and what makes the medium unique. This was accomplished using a mixed methods approach drawing data from interviews with creative professionals, archival research, fieldwork, and an analysis of more than eight hundred narrative attractions. The survey of narrative attractions revealed the most common narrative expressions to be dark rides and stage shows. Source material tends to be cultural tales (legends, fairy tales) or intellectual properties (generally …