Business Commons^™

Not All Best Practices Result In Best Performances: Two Empirical Studies Of Online Accounting Education, Mark Sanders

Dissertations

Exploring the impact of specific pedagogical strategies in online accounting education on student learning outcomes is central to this research. This two-study dissertation focuses on the influence of course delivery methods on student performance and the mediating function of accounting efficacy. A diverse sample of accounting and business students was quantitatively analyzed to determine the relationship between course structure, classroom justice, students’ motivation and their accounting efficacy, applicability of learned material, and final grades. Even though certain teaching practices were advantageous, the combination of these practices did not always lead to improved student performance, according to the findings. Significant determinants …

Risky Business: Ceo Risk Tolerance And Non-Gaap Earnings, Johnna Murray

Dissertations

CEO influence on non-GAAP earnings is a growing area of research. Risk-taking by CEOs is one way to gauge the extent of CEO influence on firm outcomes, especially non-GAAP earnings. This research examines the association between CEO sports hobbies, a proxy for CEO risk-taking, and their company’s non-GAAP earnings. In addition to the risk-proclivity of the CEO, non-GAAP earnings are the result of firm size, equity, return on assets, and changes in revenue. The extent of CEO influence was evaluated by a regression analysis of non-GAAP earnings using firm characteristics with CEO risk-taking measures and control variables such as CEO …

With A Little Help At Home: The Impact Of Romantic Partner Support On Daily Burnout And Workplace Incivility, Matthew Aplin-Houtz

Dissertations

With rude and discourteous encounters in the workplace becoming more common, Workplace incivility (WI) is at an all-time high. As such, workers experience levels of burnout from these negative social interactions. The literature concedes that the results of these interactions lead to mounting burnout, causing negative physical and emotional outcomes at the individual and organizational levels. Considering that the literature also supports that employees have the potential to recover from burnout symptoms through rest, obtaining the perception of control of their circumstances, and cognitive reframing, the time and activities a worker spends at home carry the potential for minimizing burnout …

Successfully Scaling Digital Technology Ventures: An Empirical Study Of The Strategic Choices That Maximize Firm Value, Scott Morris

Dissertations

Our study aims to understand the choices managers working for subscription-based digital ventures must make at arguably the most critical juncture of their firm’s lifecycle. With few slack resources to repair mistakes, managers at these scaling firms must make decisions that are larger in scope and scale than in the start-up phase. Tradeoffs are often required as decision-makers face choices such as investing more resources in sales and marketing to drive growth or in product development to improve quality and add new products or features. In many instances, the question is whether to forego some growth opportunities to maximize profitability …

‘The Magic Of Flowers’: An Explorative Study Into The Ways Floral Decorations Influence The Experience Of Guests In A Food Setting, In Contemporary Ireland, Johanna Banaditsch

Dissertations

This research project explores the influence of floral decorations on the experience of a diner in a food setting in contemporary Ireland by examining what and how dining experiences are designed, where floral decorations are relevant in this context and how they specifically influence people in these settings.

The research was conducted using the philosophical worldview of interpretivism. In order to answer the five sub-research questions and thus achieve the research aim, the research draws on existing literature on hospitality experiences, literature on the influence of flowers and qualitative primary research conducted through semi-structured in-depth interviews with flower providers and …

Advocacy On Facebook: A Content Analysis Of How Small Los Angeles- Based Npos Use Social Media To Engage Audiences, Wen Chen Denq

Dissertations

This dissertation examined the Facebook activities of seven small nonprofits in Los Angeles to understand their social media use and audience responses. Prior research has distinguished three broader engagement strategies used by Nonprofit Organizations (NPOs), including information provision (awareness-raising), action-related messaging (mobilizing), and community-building efforts (organizing). These strategies can play essential roles in drawing in audiences, but also in moving individual supporters toward greater levels of engagement by increasing donations or becoming more engaged champions for the cause. A qualitative and quantitative analysis of organizational Facebook messages and audience responses was conducted over 3 months. The NPOs included in this …

Human Capital Flight: Determinants Of Out-Migration Decisions Among Mississippi’S College Graduates, Felicia M. Bowens

Dissertations

In today's knowledge economy, the retention of skilled and college-educated workers is vital to the economic stability and long-term competitiveness of any region (Bernhard, 2007; Ehrke, 2014; He et al., 2016; Khaomin et al., 2022; Miller & Collins, 2022; Moretti, 2012; White et al., 2022; Winters, 2011). As the global economy evolves, Mississippi must continue accumulating and cultivating a workforce ready to meet the demands of today's labor markets. However, with the out-migration of Mississippi's college graduates post-graduation, the state continues to lose a valuable resource, its human capital (Miller & Collins, 2023; Miller & Collins, 2022; Mississippi Economic Council, …

Losing Face-To-Face Selling In A Digital World: An Empirical Investigation Of Relationship Selling In The Independent Insurance Agency, Casey Bell

Dissertations

Over the past 20 years, our economy has transformed into a service-based economy as opposed to the previous industrial-based economy. The service industry is growing and rapidly becoming one of the primary sectors of the economy. Relationship selling is crucial to the service industry, especially the property and casualty insurance market—because it involves complex, highly intangible services. Even though consumers use the internet before reaching out to an insurance agent, this does not mean relationship selling is unnecessary. With complex products like property and casualty insurance, relationship selling is crucial to grasp what consumers truly need and understand. The purpose …

Utilizing New Technologies To Measure Therapy Effectiveness For Mental And Physical Health, Jonathan Ossie

Dissertations

Mental health is quickly becoming a major policy concern, with recent data reporting increasing and disproportionately worse mental health outcomes, including anxiety, depression, increased substance abuse, and elevated suicidal ideation. One specific population that is especially high risk for these issues is the military community because military conflict, deployment stressors, and combat exposure contribute to the risk of mental health problems.

Although several pharmacological approaches have been employed to combat this epidemic, their efficacy is mixed at best, which has led to novel nonpharmacological approaches. One such approach is Operation Surf, a nonprofit that provides nature-based programs advocating the restorative …

Safeguarding From Scrutiny: Toward A Critical Consciousness Of Organizational Culture In Humanitarian Ngos, Andrew Henck

Dissertations

Humanitarian nongovernmental organizations (HNGOs) face a moment of reckoning brought on by decades of operational complexity and conceptual tensions between self-espoused values and external pressures as social change movements like #MeToo and Black Lives Matter demand organizational accountability. Humanitarian aid is being questioned systematically as most HNGOs continue reconciling with their colonialist origin stories from the Global North. Alongside a shrinking British foreign aid budget, and mounting pressures for proving value for money, HNGOs face a record number of natural disasters, energy crises, armed conflicts, and other major emergencies to respond to across the globe.

As the British aid sector …

Affective Commitment, Mentoring, And Anticipated Turnover Among Millennials, Keiasha Hypolite

Dissertations

ABSTRACT

Millennials comprise the largest group of individuals in the workforce, yet organizations struggle to keep millennials engaged in the workplace. Millennials move from job to job, with an average stay at one employer between 12 and 18 months (Hechl, 2017). Researchers have reported that millennials cause the majority of turnover in the workplace. Globally, human resources practitioners experience difficulties retaining millennials (Sahraee et al., 2021). Previous studies have researched millennials, affective commitment, mentoring, and turnover. However, no known research has used all four factors to solve a global problem. In their discussion of the highly competitive labor market, Ramírez …

A Leadership Laboratory: Exploring The Use Of Case-In-Point Pedagogy To Develop Complex Thinking In Leaders, Erica Corley Jackson

Dissertations

Leadership scholars have identified a growing gap between the complexity of 21^st century organizations and the capabilities of individuals in positions of leadership to adequately address these challenges. This gap has contributed to a so-called complexity crisis—a situation in which the demands placed on those in leadership positions increases “at a rate that significantly outstrips the rate at which” leaders are cognitively developing (Rich-Tolsma & Oliver, 2016, p. 1). One way to respond to this growing need for complex adult thinking is through metacognitive development initiatives. However, finding educational methods to promote metacognitive development has proven to be …

Factors That Affect The Motivation And Satisfaction Of Emiratis Workforce In Critical And Key Positions: The Case Of The Uae Media Sector, Afra Sulaiman Al Mheiri

Dissertations

With the economic boom of the UAE in recent years, the country has seen a major change in terms of employment of Emiratis and expatriates and influx of foreign job-seekers into UAE market. Despite the federal government's continued efforts to promote Emiratization and create a favourable business environment that attracts Emirati job-seekers, a slight improvement in the employment situation of Emirati workers, especially in key positions in private media sector. Although the UAE media sector plays a key role in reshaping the sociocultural landscape and is used as a soft tool of public diplomacy, it is slow in achieving Emiratization …

Exploring The Influence Of County Government Collective Bargaining On High-Performance Work Practices, Jay Peno

Dissertations

Purpose: The purpose of this qualitative multicase study was to identify and describe the high-performance work practices (HPWP) of county government management lead negotiators who have negotiated in the collective bargaining agreement (CBA). In addition, it was the purpose of this study to describe the challenges and benefits of negotiating HPWP in the CBA as perceived by management lead negotiators. Lastly, it was the purpose of this study to identify and describe the strategies used by management lead negotiators to mitigate challenges when negotiating HPWP in the CBA.

Methodology: A qualitative multiple-case study methodology was used. I conducted semistructured, in-depth …

Moving Forward By Looking Back: How Family Firms Create Competitive Advantage By Embracing Their History, Adam Goldman

Dissertations

Family businesses are the engine that drives the United States economy. While extensive implications have been made in the literature about the advantages or disadvantages of family-owned businesses compared to non-family-owned businesses, the focus of this study was to show how small to medium-sized family-owned firms (FF SMEs) based in the United States can use their unique history to create a competitive advantage. Drawing on imprint theory and the resource-based view (RBV), this history-informed study helped identify the impact that founder imprints, business traditions, and storytelling have on the business performance of FF SMEs. Using quantitative methods, the findings of …

The Impact Of Firm Size, Job Embeddedness, And Job Engagement On Turnover In Public Accounting Firms, Amy Cooper

Dissertations

Retention in public accounting firms has been and continues to be a top concern in the accounting profession. The direct and indirect cost of turnover; the decrease in accounting enrollment and graduation; the Great Resignation; and changes to work environments due to the pandemic elevate what was already a serious problem into a critical problem for the accounting profession. The size of public accounting firms is a well-used descriptor when employees talk about where they work. The purpose of this study was to examine the role of the size of firm in predicting an employee’s level of job embeddedness and …

A Delphi Study Of Possible, Probable, And Desirable Futures At 4-Year U.S. Higher Education Institutions By 2035, Mary Cutia-Pluff

Dissertations

Purpose: The purpose of this study was to identify and describe educational changes at 4-year higher education institutions that are possible and probable by 2035 as perceived by a panel of experts. Additionally, the purpose was to determine the level of desirability of educational changes identified as probable by a panel of experts. Finally, the purpose was to describe actions necessary to promote the desirable educational changes by 2035 as perceived by the panel of experts.

Methodology: The Delphi method was used to survey 17 higher education experts from diverse disciplines. Four survey rounds gathered qualitative and quantitative data regarding …

Transition To The New Revenue Standard: A Study Of Firms’ Decisions To Adopt Asc 606 Early, Irene Y. Zhang

Dissertations

The Financial Accounting Standards Board has issued a new revenue standard through a series of updates since May 2014 (collectively, ASC 606). The standard allowed firms to adopt it a year early before the required effective date. This study provides evidence of the adoption effects of ASC 606 on firms’ financials and examines the relationship between the likelihood of early adopting ASC 606 and firm-specific characteristics. The results show that early adopters are distributed across 12 industries and 40% of them are concentrated in the computer programming and software industry. Early adopters in the software industry reported the largest cumulative …

We Don’T Have To Do All Of It Alone: A Phenomenological Study On How Mid-Level Leaders In Community Colleges Flourish Through Collaboration And Advocacy, Mackenzie Taylor Klinker Hutchins

Dissertations

Purpose: The purpose of this phenomenological study was to identify and describe the formal and informal leadership development experiences of mid-level leaders promoted within Washington State Community Colleges.

Methodology: This phenomenological study identified and described the formal and informal leadership development experiences of 17 mid-level leaders promoted within Washington State Community Colleges. Respondents were purposively chosen based on specific criteria and recommendations of two expert sponsors. The researcher collected data through semi-structured interviews, where the participants provided descriptive data that would aid in answering the study’s research questions.

Findings: Analysis of the qualitative data from 17 mid-level leaders promoted within …

Exploring Employees’ Perceived Fairness And Effectiveness Of The Performance Appraisal Process And The Influence On Employee Retention, Cherica Buckner

Dissertations

The purpose of this study is to explore employees’ perceived fairness and effectiveness of the performance appraisal process and the influence on employee retention. This study is based on a review of existing literature on performance management strategies. Drawing upon equity theory (Adams, 1963), human capital theory (Becker 1962, 1993), organizational justice theory (Greenberg, 1987), and expectancy theory (Vroom, 1964), the researcher explores talent management concepts to reveal the influence of employees’ perceptions of performance appraisals on employee retention. Collectively the theories form a theoretical framework highlighting the importance of Human Capital Development, including the effectiveness of performance appraisals, effective …

Development Of Modeling Tools To Determine The Effects Of Customer Diversification On Customer Lifetime Value Volatility In Higher Education, Oscar Neal

Dissertations

As societies become increasingly global the competition for customers continues to increase. In competitive markets, it is important to identify a process to acquire and retain the most profitable customers. To discriminate customers, it is important to understand the value different customers bring to an organization. Much research has been done modeling customer value using customer lifetime value, however, there is limited research on the effect current customer diversity has on future customer lifetime value of future customer portfolios.

In this dissertation, a Lifetime Value Model considering the interaction between customer diversity, revenue management, and customer lifetime value in an …

The Dark Side Of Leadership: Mid-Level Managers And Their Experience With Hubristic Behaviors Of Executives, Leili Sadaghiani

Dissertations

Purpose: The purpose of the study is to identify the emotional reactions of mid-level managers to executives’ hubris behaviors in a corporate setting.

Methodology: This leadership study uses qualitative phenomenological methodology was executed to explore the lived experiences of mid-level managers with past executives who practiced hubristic behavior.

Findings: The findings of this research on the lived experiences of mid-level managers with hubristic behaviors of executives suggest that the lack of support lessens the mid-level manager’s confidence; with little support; the mid-level manager was either afraid to fight the executive or gave up trying; the mid-level manager faced stress even …

See Me From Behind The Screen: Workplace Ostracism In A Remote Environment, Quiméka Nicole Saunders

Dissertations

Workplace Ostracism is a common social phenomenon that impacts individuals of diverse backgrounds, across various industries, and cultural experiences. Literature to date highlights direct and indirect relationships of workplace ostracism, concerning the psychological and behavioral outcomes an individual may experience and the impact to organizational goals. Of existing literature, studies have focused on acts of ostracism conducted in face-to-face (F2F) environments or in F2F workplace situations. With the COVID-19 Pandemic, many companies were forced into teleworking situations, where work continues to be conducted outside of the central work office or facility (remote). With the shift in working environments, the prevalence …

The Mediating Influence Of Organizational Trust On The Relationship Between Transformational Leadership And Job Satisfaction In The Virtual Workplace, Angela Daniels

Dissertations

Research has shown how leadership influences job satisfaction and organizational trust in the virtual workplace. With an increasing number of organizations shifting to these work environments, it is essential to study the effect of leadership on virtual workers. Prior studies suggest that leadership behaviors significantly impact job satisfaction (Hacker et al., 2019), and leadership plays a crucial role in inspiring employees to achieve the goals and objectives of the organization in a virtual workplace (Miller, 2020). Specifically, transformational leadership behaviors that shape the mindset and actions of employees are significant (Abelha et al., 2018). This study proposed a mediation model …

Transportation Managers’ Perceptions Of The Diffusion Of Innovation Within Logistics Clusters, Stephen Mcdonald Puryear

Dissertations

The human capital capacity for innovation is crucial for business success. Cluster theory posits that this capacity for innovation is enhanced by industrial clustering geographic proximity. The innovative capacity is expected to be facilitated by institutions for collaboration, informal knowledge flow, short feedback loops, and collective action regimes. Research on logistics clustering has supported this supposition. Still, no research has explicitly examined whether being physically located in a logistics cluster enhances a company’s human capital capacity for innovation.

This study uses the Interpretive Phenomenological Analysis (IPA) approach to determine the innovative operational processes involved in the diffusion of innovation within …

Predicting Bear Trend In The Uae Stock Markets Using Macro-Financial Variables, Hamood Abdulla Alyasi

Dissertations

Understanding the effects of macroeconomic and financial variables on stock market trends, especially bear markets, can help different stakeholders and concerned parties to react according to their goals and tasks. Investors can make better investment decisions and allocate assets in their portfolios based on trend expectations. Regulators and decision-makers can adopt adequate precautious regulations to protect the stock market and economy in general from any negative consequences in the case of a stock market recession.
/="/">The purpose of this study is to investigate whether it is possible to predict UAE stock market bear states through the use of macro-financial …

A Phenomenological Study On The Informal Learning Experiences Of Female Mid-Level Administrators, Kathryn L. Curameng

Dissertations

Purpose: The purpose of this phenomenological study is to identify and describe the informal leadership development experiences of female mid-level administrators in private nonprofit higher education.

Methodology: This phenomenological study identifies and describes the informal leadership development experiences of female mid-level administrators in private nonprofit higher education institutions in California. Respondents were selected based on specific criteria and recommendations of a sponsor. The researcher collected data through semi-structured interviews and observations of participants.

Findings: Examination of the qualitative data from interviews with 16 female mid-level administrators working in private nonprofit higher education yielded nine major findings. These included 2 unexpected …

An Exploration Of Factors Contributing To Service Longevity At Asia-Pacific International University, Ritha Maidom

Dissertations

Problem

In educational institutions of higher learning, turnover is seen as a double-edged sword that brings both benefits and problems. While turnover allows the opportunity to bring in a new employee who may be able to benefit the institution more than the one being replaced, the process of finding a replacement tends to be costly in terms of time, energy, and financial resources. As a young institution, Asia-Pacific International University (AIU) found turnovers challenging in more than one way because of its lack of stability in areas such as finance and human power. It could benefit from a clearer understanding …

By Chameleonic Means; "Trust Based" Philanthropic Relationships, "The Business Of Yes," As Experienced By Black Fundraisers, Novien Yarber

Dissertations

In the wake of society’s reinvigorated consciousness around structural and systemic racism, conversations centering justice, equity, inclusion, access, and cultural diversification are going far beyond political discourse. Contemporary fundraising practices are also challenging antiquated hegemonic ways of philanthropy and are critically examining the practice from within. Among many things, this entails diversifying the historically White-female dominated fundraising workforce. In this, fundraising literature has paid minimal attention to intercultural/cross-racial dynamics as implications of diversification of the fundraiser workforce. Although some research may center fundraisers themselves (relative to their ethical and/or professional standards), this dissertation expands this field of study by offering …

An Exploratory Study Of Entrepreneurial Intention Among Hispanic Entrepreneurs In Toronto, Jorge Perez Moreno

Dissertations

The Problem

Entrepreneurship scholars have claimed that immigrants are more likely to become self-employed due to limited job opportunities, access to social networks, cultural background, necessity, and education and skills. However, the entrepreneurial experience of Hispanic immigrants in Toronto has yet to be examined. This quantitative study examined the attitudes, norms, and perceptions influencing entrepreneurial intention and the factors that encourage self-employment continuation among immigrants in Canada.

Method

This study used a survey questionnaire of ninety-four Hispanic entrepreneurs in Toronto to comprehend their entrepreneurial intention. It examined their proficiencies, studied their business characteristics, and predicted their behavior toward self employment …