Business Commons^™

The Paperless Accounting Classroom: The Perceptions And Experiences Of Students In A Newly Designed Course, Steve Teeter, Susan R. Madsen, Jason Hughes, Brent Eagar

Marketing and Strategy Faculty Publications

Although financial accounting practices in business have capitalized on the use of technology, this technology has not been fully integrated in higher education for accounting students. While traditional accounting courses laboriously involve rote transcription of debits and credits, educational technology in accounting courses may prove inherently beneficial. Faculty members designed and offered a paperless accounting course that utilized a variety of technologies. This study explored student perceptions regarding the satisfaction and effectiveness of three of these technologies: 1) the Classroom Performance System (CPS) response pad (clicker) from eInstruction.com, 2) PC Tablet (teacher use); and 3) WebCT. This study analyzes the …

Leadership Training Develops University Presidents, Susan R. Madsen, Ovilla Turnbull

Marketing and Strategy Faculty Publications

Although developing leadership is often acknowledged as an important topic in higher education today, the percentage of women found in high leadership positions still remains quite low. Since the 1970s significant efforts have been made to increase women's participation in higher education administration, with some progress, according to Glazer-Raymo (1999). Today more women are interested in leadership. Yet the leadership gap continues and opportunities for in-depth development are still not widely available for many women. Little has been published about how high-level women leaders actually developed the leadership knowledge, skills, and abilities necessary to successfully lead. In addition, according to …

Corporate Positions And Punishment For Corporate Accounting Fraud, Stephanie Curtis

Undergraduate Honors Capstone Projects

The accounting industry has changed in many ways during the last few years. These changes have come at many different levels and have had different effects on those in the accounting industry and those without. The biggest change has been the litigation and government involvement in the industry. Changes have been made because of the fraud committed by those in the accounting industry. This has led to the government making laws to restrict those in the industry, making fraud harder to commit. The laws that the government has made have made it very expensive and hard for those in the …

Supplier Selection Construct: Instrument Development And Validation, Chin-Chun Hsu, Vijay R. Kannan, G. Keong Leong, Keah-Choon Tan

Management Faculty Publications

Purpose – To develop and test a reliable and valid supplier selection measurement scale that can be applied in different geographic regions, namely, the USA and Europe. Design/methodology/approach – A three-factor supplier selection measure is developed via extensive literature review and practitioner interviews. Psychometric properties of the survey instrument are evaluated using data from the ISM-US sample via exploratory factor analysis. Based on the results, the survey instrument is modified and the revised instrument is mailed to a larger sampling group (APICS-US and APICS-Europe). Confirmatory factor analysis is used to validate the proposed three-factor supplier selection construct and to test …

Business Valuation Of Pass Through Entities, Mark Brough

Undergraduate Honors Capstone Projects

The majority in the business valuation profession believe that the proper way to value a "pass through" entity is to tax affect the earnings. This may be the traditional understanding, but recent court cases such as Estate of Walter L. Gross suggest that tax affecting may not be valid. The focus of this paper is to analyze the arguments presented by valuation experts in the Tax Court for and against tax affecting the earnings of a pass through entities.

Changes In The Intertemporal Relation Between The U.S. And Japanese Stock Markets, Rustin Paul Diehl

Undergraduate Honors Capstone Projects

This paper finds a decreasing relationship between daytime trading in previous-day US equity markets and the Japanese market performance in the current period. On the other hand, the connection has increased between current US equity markets and current, after-hour Japanese markets. These changes have corrected a previous violation of the efficient market hypothesis, and suggest that as internet trading has increased volumes of off-hour trading, the Japanese equity markets have been better able to digest information from current US markets.

Characteristics Of Firms That Commit Fraud, Genie Hanson

Undergraduate Honors Capstone Projects

This research paper consists of an analysis of all issued AAERs from September 1995 through October 2003. It discusses who commits the fraud, the types of fraud committed, and the interaction of fraud types and firm types.

Thinking Beyond The Classroom In Management Education: Implementing Academic Service-Learning For A Comprehensive Learning Experience, Ovilla Turnbull, Susan R. Madsen

Marketing and Strategy Faculty Publications

The business environment has gradually become more dynamic and complex throughout the past decades. Today, businesses struggle with complicated issues that were not discussed and/or did not exist 25 to 30 years ago. Yet, according to Dallimore (2002), “higher education has not adequately responded to the need to prepare students from this complex environment” (p. 86). Educators have found that experiential teaching methods, including academic service-learning, address these current challenges in higher education. The purpose of this paper is to assist management educators and practitioners in understanding the service-learning pedagogy and its worth and applicability to management education. We will …

Engaging In Excellence Through Academic Service-Learning: A Way To Teach And Learn Citizenship And Justice In Any College Course, Susan R. Madsen

Marketing and Strategy Faculty Publications

Academic service-learning is a relatively new pedagogy that is now being used in college and university courses across the country. In a 1995 speech by D. M. Shafer, it was cited as a "means of responding to concerns about the loss of a sense of community and concurrent citizenship behaviors in the country" (Easterling & Rudell, 1997, p. 59). Although some would purport that the trend toward decreased civic engagement among the teens and young adults of today is unique, Dewey (1938) had these similar concerns nearly seven decades ago. He explained:

The society is a number of people held …

Preventing Identity Theft, Christine Jensen

All Current Publications

Identity theft is becoming more common and is a very serious crime. Victims of identity theft can spend months or years and a lot of hard earned money cleaning up the mess thieves have made of their good name and credit record.

Meanings Transferred Through The Consumption Of Jewelry In Romania, Meagan Call

Undergraduate Honors Capstone Projects

In the past decade, there has been a vast expansion and globalization of markets. This "globalization demands that consumer researchers have experience and knowledge about individual countries and international conditions" (Arnould et al, 2002). The globalization of consumer research "demands that...researchers have experience and knowledge about individual countries and international conditions...meaningful synthesis and comparison demands not just proficiency in statistical methods and languages but insights into cultural differences" (Arnould et al, 2002). What is important for marketers to understand is the relationship between culture and product meanings. One important area of meanings involves personal meanings such as those high involvement …

Farmland Preservation In Cache Valley: Purchase Of Agricultural Conservation Easements, Jeffry Rulon Gittins

Undergraduate Honors Capstone Projects

As farmland in Cache Valley continues to be overtaken by development each year, local farmers are looking for ways to protect their farmland from the encroaching urbanization. In recent years, funding has become available for purchase of agricultural conservation easements (PACE) programs. Although these programs are quite new to Cache Valley, they have the potential to be an effective tool in farmland preservation. This report looks at the implementation of PACE programs in Cache Valley and is divided into five main sections: a discussion of farmland loss in Cache Valley, an explanation of purchase of agricultural conservation easements programs, descriptions …

Your I.R.A. And You, Jacob Brent Hawkins

Undergraduate Honors Capstone Projects

After thorough discussions with my senior academic advisor, Dr. Grange, and the Honors advising department, I decided to conduct my honors senior project on a topic that involved both my educational training and my professional activities. The project addresses the issue that most students outside the college of business do not understand investments. For the past 3 years I have been employed as an intern with Northwestern Mutual Financial Network. In this capacity I have had opportunities to meet with a wide variety of students looking for financial and investment advice. I observed that there was a general lack of …

Going From Zero To Ninety In Faculty Research Productivity: Strategies For Change Towards Accreditation, Susan R. Madsen, Scott Hammond

Marketing and Strategy Faculty Publications

I (Susan) am the chair of the Faculty Scholarship Committee in the School of Business and an assistant professor of management at Utah Valley State College. Scott is an active member of this committee (also an assistant professor of management) and Dr. Fenton is the Dean of the school. The three of us arrived at UVSC during the summer of 2002 and have (along with other committee members) worked hard to (1) analyze, design, develop, implement and evaluate a variety of change interventions related to increasing faculty research and publication in our school and (2) facilitate change in the faculty …

Learning And Labor Scheduling In A Dual Resource Constrained Cellular Shop, Vijay R. Kannan, J. B. Jensen

Management Faculty Publications

No abstract provided.

The Influence Of Initiators On Supply Chain Value Creation, J Jayaram, Vijay R. Kannan, K. C. Tan

Management Faculty Publications

Value creation in the supply chain has attracted considerable attention in the literature. It has typically been characterized as being the result of either external or organization spanning, or internal efforts to improve supply chain performance. Few studies have examined the simultaneous effects of internally and externally focused efforts to improve supply chain performance. Moreover, there is no discussion in the literature of the precursors or initial conditions that lead to successful supply chains. Drawing from different theoretical perspectives, two key motivators or initiators of value creation in supply chains are identified: structural mechanisms and relationship building. It is proposed …

Supplier Alliances: Differences In Attitudes To Supplier And Quality Management Of Adopters And Non-Adopters, Vijay R. Kannan, K. C. Tan

Management Faculty Publications

Faced with increasing pressure to improve responsiveness to rapidly changing market needs, firms must respond to the challenge of how to improve supply reliability and quality, while simultaneously reducing costs. This has led to an increase in outsourcing and the adoption of supplier alliances with key suppliers. While much has been written about when and how to form such alliances and the benefits of doing so, little evidence exists of how alliance adopters differ from non‐adopters in their attitudes towards managing suppliers and their efforts to manage quality in the supply process. This study presents results of a survey of …

The Whole Student, Susan R. Madsen

Marketing and Strategy Faculty Publications

As an educator, I am interested in facilitating the learning and growth of the “whole” student. I approach my students with an optimistic outlook, assuming they have the potential to become whatever they choose and have the motivation and capacity to do so. With this in mind, I design my courses to address the content of the particular course and the competencies that are important for success in the workplace, community, and family domains. For example, in one core business course (Human Resource Management), students learn about employment law, staffing, compensation, training, retention, employee motivation, change, and more. Yet, all …

Training And Development In Public Health: An Adult Learning Guide For Public Health Professionals, Susan R. Madsen

Marketing and Strategy Faculty Publications

As a public health professional, have you ever been asked to...

• Present an idea or concept at a meeting?
• Show a co-worker how to complete a task?
• Present at a conference?
• Develop directions or instructions for a procedure?

Many of us in the category of "reluctant trainer."

A common sentiment may be that, "I will train others because I was asked to, but I'd rather be at the dentist." If a person is reluctant to train, it will become evident to the trainee. Knowledge and practice of good training techniques is key to shedding a reluctant outlook on training. This …

Helping Cob Students Use Their Business Degree To Get Into Law School, Jon Jeffery Carlston

Undergraduate Honors Capstone Projects

Getting into law school these days has become ultra-competitive. GPA's and LSAT scores that worked just a few years ago will not get a law school applicant into the same schools they will today. The economy as well as the attractiveness of a law degree (J.D.) have lead to record increases in the number of students applying for law school. Law schools have been forced to "raise the bar" in order to deal with the demand. Because this is the case, undergraduate students must find ways to distinguish themselves among applicants, stay on top of the application process, and achieve …

Are You Drowning In Personal Finance Papers? What To Keep And What To Toss, Barbara Rowe, Heidi Leblanc

All Current Publications

No abstract provided.

Tax Challenge Working Papers, Hal Allen

Undergraduate Honors Capstone Projects

My thesis project for my honors degree consisted of preparing working papers for the tax challenge team in the Accounting department of the College of Business. The Tax Challenge team has competed two years ago in the Anderson Tax Challenge and then the Deloitte & Touche Tax Challenge this last year. The tax challenge team has begun to build a credible reputation for the tax program at Utah State University. The last two years the graduate tax team was one of the top six teams in the nation. Dr. Grange is the tax challenge advisor and is working hard to …

Estate Planning Basics: A Vocabulary, Barbara Rowe, Christine Jensen

All Current Publications

No abstract provided.

Job-Esteem: Definition And Instrument Development, Douglas G. Miller, Susan R. Madsen

Marketing and Strategy Faculty Publications

The purpose of this study was to introduce a new construct that would assist in understanding employee attitudes and behaviors in hospitality sector jobs. The research justifies job-esteem as a unique construct worthy of further study. Job-esteem is defined as the level of respect and dignity as individual believes is associated with his/her job. An instrument measuring an employee's level of job-esteem was developed and administered. Tests show the instrument meets reliability standards.

What Hrd Curriculum Is Being Taught Within Hr Programs In U.S. Business Schools?, Susan R. Madsen, Anita L. Musto, Tyler S. Hall

Marketing and Strategy Faculty Publications

As scholars/researches strive to measure and describe the influence and growth of HRD in academic settings, it is important to consider the HRD curriculum taught within various schools, departments, degrees, and programs. This study located U.S. business school undergraduate and graduate HR programs, analyzed the general HRD curriculum, and compared selected training and organization development course descriptions between schools of education and business. Evidence suggests HRD has and continues to influence business-related HR academic programs.

A Profile Of Consumer Bankruptcy Petitioners, Jean Lown, Barbara Rowe

All Archived Publications

Utah ranks first in the nation in the number of consumer bankruptcies per household. This study describes 2,567 Chapter 7 and Chapter 13 cases filed in the U.S. Bankruptcy Court for Utah in 1997. Median debt level was $31,981 for Chapter 7 and $41,626 for Chapter 13 cases. While Utah boasts a high proportion of Chapter 13 repayment plans, only 10.8% of these cases were successfully completed. Debtors tended to be young, single earners, with short job tenure. Evidence also pointed to Utah’s low per capita income and large families as other contributors to bankruptcy.

Ready To Change? Social Networks And Sustainable Organizations, Scott C. Hammond, Susan R. Madsen

Marketing and Strategy Faculty Publications

Sustained work life is a property of an organization and not a single individual or profession. Traditional organizational theory has focused change models for individuals or organizations, not on the organizational continuum. Change is a property of the organizational continuum. Our project is to redefining change theory for the organizational continuum and direct theory towards a more sustainable view of change.

Viewing Corporate Wellness Programs As Systems, Susan R. Madsen

Marketing and Strategy Faculty Publications

Although interest in corporate wellness continues to increase in workplaces in various countries, many businesses still consider employee wellness as unrelated to the organisation and its functions. Some continue to view wellness as having little or no financial impact on an organisation and, therefore, do not consider it to be part of the overall organisational system. This paper argues that wellness programming should be analysed as both a freestanding system and also a subsystem of the overall business. By viewing it through the general systems theoretical lens, the wellness system can find its place and be ultimately seen as integral …

An Evaluation Of The Transtheoretical Model Of Individual Change And Its Implications For Human Resource Development, Susan R. Madsen

Marketing and Strategy Faculty Publications

Change is the basis for improving and expanding individual, group, and organizational effectiveness, performance, and learning. However, HRD has utilized and developed few empirically validated individual change models or theories. Because HRD is a multidisciplinary in nature, it is important for researchers and practitioners to consider what models or theories others have to offer. One influential model from the health and medical field that has promising utility in HRD is the Transtheoretical Model (TTM) of individual change. The purpose of this article is to introduce this model and explore its application to HRD. This article uses Dubin’s criteria for theory-building …

Estate Planning Basics: Wills, Barbara Rowe

All Current Publications

No abstract provided.