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Articles 1531 - 1560 of 1801

Full-Text Articles in Business

Publication Records Of Facility Promoted At The Top 75 Accounting Research Programs, Steven M. Glover, Douglas F. Prawitt, David A. Wood Jan 2006

Publication Records Of Facility Promoted At The Top 75 Accounting Research Programs, Steven M. Glover, Douglas F. Prawitt, David A. Wood

Faculty Publications

This paper presents a descriptive analysis of the publication records of faculty promoted from 1995 to 2003 at the top 75 accounting research programs (as ranked by Trieschmann, et al. 2000). The presentation and analyses of these data are designed to be useful to faculty and evaluation committees from a benchmarking and decision-making perspective. From a benchmarking perspective, the results will be useful in helping schools as they develop or refine relevant policies and research expectations. The results may be particularly useful in view of the fact that average accounting faculty publication records differ from the average publication records of …

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The Effects Of Financial Statement And Informational Complexity On Cash Flow Forecasts, Leslie Hodder, Patrick E. Hopkins, David A. Wood Jan 2006

The Effects Of Financial Statement And Informational Complexity On Cash Flow Forecasts, Leslie Hodder, Patrick E. Hopkins, David A. Wood

Faculty Publications

We characterize the operating-activities section of the indirect-approach statement of cash flows as backwards because it presents reconciling adjustments in a way that is opposite from the intuitively appealing, future-oriented, Conceptual Framework definitions of assets, liabilities and the accruals process. We propose that the reversed-accruals orientation required in the currently mandated indirect-approach statement of cash flows is unnecessarily complex, causing increased cash-flow forecast error and dispersion. We also predict that the mixed pattern (i.e., +/–, –/+) of operating cash flows and operating accruals reported by most companies also impedes investors’ ability to learn the time-series properties of cash flows and …

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More Than Fun And Games: Reconsidering The Virtues Of Strategic Management Simulations, Ken E. Zantow, Dave S. Knowlton, David C. Sharp Dec 2005

More Than Fun And Games: Reconsidering The Virtues Of Strategic Management Simulations, Ken E. Zantow, Dave S. Knowlton, David C. Sharp

Faculty Publications

We look at the relationship between business simulations and the educational theory of generative learning using the framework developed by Wittrock (1974, 1990, 1992). Our findings reveal opportunities for generative learning that occur at all phases of the simulation process. Awareness of these opportunities prepares faculty to get the most from the strategic decision-making simulations. and may assist them in defining the contribution associated with their use. We suggest areas for additional research.

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Slickcraft: The Quality Name In Boating, Geoffrey D. Reynolds Sep 2005

Slickcraft: The Quality Name In Boating, Geoffrey D. Reynolds

Faculty Publications

SlickCraft:  The Quality Name in Boating is an article concerning the history of the Slick Craft Boat Company (1954-1969) of Holland, Michigan, its acquisition in 1969 by AMF Corporation (American Manufacturing and Foundry) and subsequent founding of S2 Yachts, Inc. by its founder, Leon Slikkers in 1974.

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Paradox And The Consumption Of Authenticity Through Reality Television, Randall L. Rose, Stacy L. Wood Sep 2005

Paradox And The Consumption Of Authenticity Through Reality Television, Randall L. Rose, Stacy L. Wood

Faculty Publications

We position reality television within the broader category of consumer practices of authenticity seeking in a postmodern cultural context. The study draws on relevant perspectives from consumer research, literary criticism, sociology, and anthropology to argue that viewers of reality television encounter three elements of paradox in the process of constructing authenticity. The negotiation of each paradox exceeds the process of coping with or resolving their inherent contradictions to encompass the creation of new values. We argue that consumers blend fantastic elements of programming with indexical elements connected to their lived experiences to create a form of self-referential hyperauthenticity.

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Model Checking For E-Business Control And Assurance, Bonnie B. Anderson, James V. Hansen, Paul B. Lowry, Scott L. Summers Aug 2005

Model Checking For E-Business Control And Assurance, Bonnie B. Anderson, James V. Hansen, Paul B. Lowry, Scott L. Summers

Faculty Publications

Model checking is a promising technique for the verification of complex software systems. As the use of the Internet for conducting e-business extends the reach of many organizations, well-designed software becomes the foundation of reliable implementation of e-business processes. These distributed, electronic methods of conducting transactions place reliance on the control structures embedded in the transaction processes. Deficiencies in control structures of processes that support e-business can lead to loss of physical assets, digital assets, money, and consumer confidence. Yet, assessing the reliability of e-business processes is complex and time-consuming. This paper explicates how model-checking technology can aid in the …

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How To Start A University Business Plan Competition: The Experience Of San Jose State University, Michael Solt, Asbjorn Osland, Anuradha Basu Jun 2005

How To Start A University Business Plan Competition: The Experience Of San Jose State University, Michael Solt, Asbjorn Osland, Anuradha Basu

Faculty Publications

San Jose State University’s Silicon Valley Center for Entrepreneurship has hosted a business plan competition for the last two academic years. The purpose of the Silicon Valley Business Plan Competition (SVBPC) is to stimulate interest in entrepreneurship among students and help to create new start-ups. The winners have typically been MBA students with an engineering background. This paper documents the process of planning and implementing the SVBPC as it has evolved at San Jose State University (SJSU), the resources required, and the key challenges encountered in organizing this annual event and widening participation in the competition. The paper reports on …

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San Jose State University Based Incubators: Loosely Coupled Elements In Silicon Valley’S Entrepreneurial System, Asbjorn Osland, Burton Dean Jun 2005

San Jose State University Based Incubators: Loosely Coupled Elements In Silicon Valley’S Entrepreneurial System, Asbjorn Osland, Burton Dean

Faculty Publications

The San Jose Redevelopment Agency (RDA) fostered and continues to nurture incubators. In partnership with the RDA, San Jose State University (SJSU), through its Foundation, operates four fairly autonomous loosely coupled university based incubators (UBIs). Their primary mission is to develop start-ups. They also provide excellent learning opportunities for students. What they have not done is commercialize university or faculty intellectual property. The incubator directors are experienced business people who have the business acumen to nurture start-ups successfully, which they have done. The RDA, SJSU, the UBIs, and the incubator directors are all part of the entrepreneurial system that characterizes …

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Credit Cards As Lifestyle Facilitators, Matthew J. Bernthal, David Crockett, Randall L. Rose Jun 2005

Credit Cards As Lifestyle Facilitators, Matthew J. Bernthal, David Crockett, Randall L. Rose

Faculty Publications

Credit cards are an increasingly essential technology, but they carry with them the paradoxical capacity to propel consumers along lifestyle trajectories of marketplace freedom or constraint. We analyze accounts provided by consumers, credit counselors, and participants in a credit counseling seminar in order to develop a differentiated theory of lifestyle facilitation through credit card practice. The skills and tastes expressed by credit card practice help distinguish between the lifestyles of those with higher cultural capital relative to those with lower cultural capital. Differences in lifestyle regulation practice are posited to originate in cultural discourses related to entitlement and frugality.

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Mass Mailings Made Simple, Bonnie B. Anderson, Larysa V. Oprya, Marshall B. Romney Apr 2005

Mass Mailings Made Simple, Bonnie B. Anderson, Larysa V. Oprya, Marshall B. Romney

Faculty Publications

You want to tell 130 clients about several new professional services and send them updated fee schedules. You considered outsourcing the project to a direct-mail ad agency and found the setup alone for each variation of the letter was $65—way over your budget. Worry not. This is a job your support staff should be able to handle after reading this article.

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Investigating Schedule Slippage, James V. Monaco, Edward D. White Apr 2005

Investigating Schedule Slippage, James V. Monaco, Edward D. White

Faculty Publications

Past research shows that schedule slippage within the acquisition community often adversely affects the cost and performance characteristics within a program. To minimize the risk of underestimating schedule growth, a program manager needs a reliable initial schedule estimate. Statistical models can provide such estimates; however, they require accurate historical data and predictive drivers. Many archival studies have investigated potential drivers of schedule growth. In this article, we review several of those studies that investigated schedule slippage and highlight common potential drivers of schedule growth, ending with a list of variables for estimators to consider for incorporating into future predictive models.

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Managing The Initial Job Interview: Smile, Schmooze, And Get Hired?, Clive Muir Feb 2005

Managing The Initial Job Interview: Smile, Schmooze, And Get Hired?, Clive Muir

Faculty Publications

No abstract provided.

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Expectations Of Executive Mbas, Ernest A. Capozzoli, David E. Gundersen Jan 2005

Expectations Of Executive Mbas, Ernest A. Capozzoli, David E. Gundersen

Faculty Publications

Currently there are over 200 EMBA programs worldwide. These programs have grown in popularity and have increased by over a third in the last three years. Overall, schools are aggressively marketing their EMBA programs, and, as a consequence, prospective EMBA participants have numerous options for EMBA program enrollment. To successfully compete in the current environment, EMBA programs must understand and market to the expectations of prospective EMBAs. This paper explores the suitability of using the Teaching Goals Inventory (TGI) developed by Angelo and Cross (1993) as an instrument to analyze the expectations of EMBA candidates in the United States and …

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Doing International Business: From Cultural Perspectives, Charles Calvert, Shinyi Lin, Lynda Martin Jan 2005

Doing International Business: From Cultural Perspectives, Charles Calvert, Shinyi Lin, Lynda Martin

Faculty Publications

The remarkable growth of the global economy over the past 50 years has been shaped by the dynamic interplay of various driving and restraining forces. From business and HRD (Human Resource Development) aspects, an understanding of globalization as it applies to the field of training and educational programs enables organizations to develop competencies and skills to respond to these emerging challenges faced by globalization. In recent reports (Yager, 2001; O’Regan, 2001), employers are increasingly having trouble finding workers who have excellent (1) soft skills, (2) business etiquette, (3) interpersonal communication skills, and (4) intercultural communication skills. An international business organization …

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Outsourcing The Human Resource Function: Environmental And Organizational Characteristics That Affect Hr Performance, J. D. Lilly, D. A. Gray, Meghna Virick Jan 2005

Outsourcing The Human Resource Function: Environmental And Organizational Characteristics That Affect Hr Performance, J. D. Lilly, D. A. Gray, Meghna Virick

Faculty Publications

A theoretical model is presented that identifies environmental and organizational characteristics that affect human resource (HR) performance in an organization. Specifically, we address the issue of when and under what circumstances does HR outsourcing contribute value to the firm by attempting to identify environmental and organizational characteristics that affect HR department performance and how HR outsourcing mediates that relationship. We propose that supplier competition in the HR provider market has a direct effect on the amount of HR outsourcing which in turn has a direct effect on HR performance. Environmental uncertainty (primary, competitive, and supplier) is proposed to moderate the …

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Tax Complexity And Small Business: A Comparison Of The Perceptions Of Tax Agents In The United States And Australia, Laura R. Ingraham, S. Karlinsky, M. Mckerchar Jan 2005

Tax Complexity And Small Business: A Comparison Of The Perceptions Of Tax Agents In The United States And Australia, Laura R. Ingraham, S. Karlinsky, M. Mckerchar

Faculty Publications

There is ongoing pressure in both the United States and Australia to simplify their respective tax systems, particularly in regard to small business taxpayers. In the case of both regimes, if substantial progress is to be made towards simplification, the areas of greatest need and the necessary reforms will require careful evaluation. The views of tax agents (practitioners) are highly relevant to the implementation of successful reform in that both regimes rely on self-assessment. It was considered that by undertaking a cross-jurisdictional comparison a greater understanding of complexity, from the perspective of tax agents, could be gained and that, the …

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Tax Professionals' Perceptions Of Small Business Tax Law Complexity, Laura R. Ingraham, S. S. Karlinsky Jan 2005

Tax Professionals' Perceptions Of Small Business Tax Law Complexity, Laura R. Ingraham, S. S. Karlinsky

Faculty Publications

The author’s report in this article on their study in questionnaire format that tested the perception of 89 small-business tax practitioners regarding the com- plexity of 37 tax provisions. They found overwhelming consistency on the five most complex and five least complex small-business tax provisions with partner- ships, estate and gift valuations, tax-deferred ex- changes, frequency of law changes, and retirement plans topping the hit parade. Progressive tax rates, estimated taxes, Social Security/self-employment taxes, corporate capital gain provisions, and cash ver- sus accrual method were uniformly and consistently perceived as the least complex. These results have tax policy implications. According …

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Infamous Beauties: The Story Of The Lake 'N Sea Speedboats, Geoffrey D. Reynolds Jan 2005

Infamous Beauties: The Story Of The Lake 'N Sea Speedboats, Geoffrey D. Reynolds

Faculty Publications

Infamous Beauties: The Story of the Lake 'n Sea Speedboats concerns the manufacture of the Lake 'n Sea boat line from 1956-1963 by the LakenSea, a division of Southern Plastic Corporation (1956-1957), the Chris-Craft Corporation (1957-1958), Parsons Corporation (1958-1960) and Michigan Fiberglass Company (1960-1963).

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Are Empowerment And Education Enough? Underdiversification In 401(K) Plans, James J. Choi, David Laibson, Brigitte C. Madrian Jan 2005

Are Empowerment And Education Enough? Underdiversification In 401(K) Plans, James J. Choi, David Laibson, Brigitte C. Madrian

Faculty Publications

At the end of 2000, current and former employees of the energy trading company Enron Corporation held $2.1 billion in the firm’s 401(k) retirement savings plan. Sixty-two percent of that money was invested in Enron stock, then trading at $83 a share. In October 2001 Enron’s finances began to unravel as its accounting improprieties came to light. Enron stock plummeted over the next several weeks, and on December 2, 2001, the company declared bankruptcy, rendering its shares worthless. Thousands of Enron employees lost their jobs and a large fraction of their retirement wealth simultaneously.

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Property Taxation Of Multifamily Housing: An Empirical Analysis Of Vertical And Horizontal Equity, Gary C. Cornia, Barrett A. Slade Jan 2005

Property Taxation Of Multifamily Housing: An Empirical Analysis Of Vertical And Horizontal Equity, Gary C. Cornia, Barrett A. Slade

Faculty Publications

This paper analyzes the uniformity of the property appraisal outcome for multifamily apartment complexes in Phoenix, Arizona. Specifically, it investigates vertical and horizontal equity and equity across assessment methods. Apartment transactions and assessed valuations are examined over a fiveyear period (1998–2002). Once possible bias in model specification is accounted for, no evidence of vertical inequity in the sample is found. However, there is modest evidence of horizontal inequity: the results suggest that complex size and geographic location are more difficult for the assessor to value uniformly. There is also inequity between small and large properties, as represented by two different …

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Creating Breadth In Business Education Through Service-Learning, Paul C. Godfrey, Louise M. Illes, Gregory R. Berry Jan 2005

Creating Breadth In Business Education Through Service-Learning, Paul C. Godfrey, Louise M. Illes, Gregory R. Berry

Faculty Publications

We argue service-learning pedagogy and the associated educational experiences provide a partial solution to the significant problem of narrowness in business education. Servicelearning pedagogy seeks to balance academic rigor with practical relevance, set in a context of civic engagement, which furnishes students with a broader and, we argue, richer, educational experience. We present four specific critiques of business education: (1) the business curriculum focuses on functional and discrete rather than cross-functional and holistic knowledge; (2) coursework emphasizes practical problem-solving “tool kits” rather than deep theoretical knowledge; (3) the underlying paradigm of business education views humanity and human interactions in purely …

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Leadership, Collective Personality, And Performance, David A. Hofmann, Lisa Jones Christensen Jan 2005

Leadership, Collective Personality, And Performance, David A. Hofmann, Lisa Jones Christensen

Faculty Publications

By viewing behavior regularities at the individual and collective level as functionally isomorphic, a referent-shift compositional model for the Big 5 personality dimensions is developed. On the basis of this compositional model, a common measure of Big 5 personality at the individual level is applied to the collective as a whole. Within this framework, it is also hypothesized that leadership (i.e., transformational, transactional, and passive) would predict collective personality and that collective personality would be significantly related to collective performance. The results supported these hypotheses using a sample of franchised units. On the basis of recent research at the individual …

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The Persistence Of Earnings And Corporate Governance In Ipo Firms, Mary F. Calegari, H. A. Maretno Jan 2005

The Persistence Of Earnings And Corporate Governance In Ipo Firms, Mary F. Calegari, H. A. Maretno

Faculty Publications

In this study, we investigate the earnings persistence in IPO firms by examining the two components of earnings: accruals and cash flows. We also analyze the impact of corporate governance on earnings and the two earnings components. In our comparison of the top and bottom quartiles based on the firms' earnings at the IPO year, we find that although the top quartile firms have a significantly positive accrual component in the IPO year, they eventually have the same negative accrual component of earnings as the bottom quartile firms in the second year after the IPO. In contrast, we find that …

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Use Tax Collections, Laura R. Ingraham, K. R. Nunez, L. M. Wright Jan 2005

Use Tax Collections, Laura R. Ingraham, K. R. Nunez, L. M. Wright

Faculty Publications

The article reports on a study which investigated the level of compliance with U.S. state use tax laws and the techniques employed by the states in order to enforce use tax. Most states utilize either of two forms of tax reporting and collection. These are: the introduction of a separate use tax form/return; or the use of a separate line on the state income tax return. It was observed that utilizing a separate line item on the state income tax return might cause a rise in the number of taxpayers.

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Incorporating Tax Reform Into Tax Courses, Annette M. Nellen Jan 2005

Incorporating Tax Reform Into Tax Courses, Annette M. Nellen

Faculty Publications

No abstract provided.

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Job Demands And Job Search Among High-Level Managers In The United States And Europe, John B. Bingham, Wendy R. Boswell, John W. Boudreau Jan 2005

Job Demands And Job Search Among High-Level Managers In The United States And Europe, John B. Bingham, Wendy R. Boswell, John W. Boudreau

Faculty Publications

High-level managers are often faced with challenging demands at work, and much of the managerial development literature has researched the responses to these challenges. The authors propose an extension to this research by investigating the influence of challenge-related and obstacle- related job demands on job search among a sample of U.S. managers and a sample of international managers. Specifically, the authors propose divergent relationships among job search and the type of job demands managers experience, and we also explore the mediating effect of job satisfaction. The authors’ study provides further insight into the complexities of managerial responsibilities and their behavioral …

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Passive Decisions And Potent Defaults, James J. Choi, David Laibson, Brigitte C. Madrian, Andrew Metrick Jan 2005

Passive Decisions And Potent Defaults, James J. Choi, David Laibson, Brigitte C. Madrian, Andrew Metrick

Faculty Publications

Default options have an enormous impact on household choices. Such effects have now been extensively documented in the literature on 401(k) plans (Madrian and Shea 2001; Choi et al. 2002b, 2004). Defaults have been shown to affect participation, savings rates, rollovers, and asset allocation. For example, Choi et al. (2004) study three firms that use automatic enrollment. When employees at these firms are automatically enrolled in their 401(k) plan, only a tiny fraction opt out, producing participation rates exceeding 85 percent regardless of tenure. But when employees at these firms were not automatically enrolled, participation rates were significantly lower, ranging …

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Can Individual Investors Beat The Market?, Joshua D. Coval, David A. Hirshleifer, Tyler Shumway Jan 2005

Can Individual Investors Beat The Market?, Joshua D. Coval, David A. Hirshleifer, Tyler Shumway

Faculty Publications

We document strong persistence in the performance of trades of individual investors. The correlation of the risk-adjusted performance of an individual across sample periods is about 10 percent. Investors classified in the top performance decile in the first half of our sample subsequently outperform those in the bottom decile by about 8 percent per year. Strategies long in firms purchased by previously successful investors and short in firms purchased by previously unsuccessful investors earn abnormal returns of 5 basis points per day. These returns are not confined to small stocks nor to stocks in which the investors are likely to …

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Measuring Organizational Safety And Effectiveness At Nasa, Daniel S. Wong, Vinit M. Desai, Peter Madsen, Karlene H. Roberts, Anthony Ciavarelli Jan 2005

Measuring Organizational Safety And Effectiveness At Nasa, Daniel S. Wong, Vinit M. Desai, Peter Madsen, Karlene H. Roberts, Anthony Ciavarelli

Faculty Publications

Many project managers may be fully aware of the safety risks within their organizations. What they may not know, however, is that many of these risks are caused by the underlying safety culture of the organization rather than human individual differences in the organization. This article argues that managers can mitigate safety risks by obtaining a better understanding of their organizations’ culture. The researchers created a management metric that enables engineering/project managers to identify positive and negative aspects of safety that are tied to their organizations’ cultures. The article presents a process that managers can use to increase safety and …

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Perceptions Of The Teacher–Leader In Modern Society: Insights From The Master Teacher’S Pedagogy, Stanley E. Fawcett, James C. Brau, Amydee M. Fawcett Jan 2005

Perceptions Of The Teacher–Leader In Modern Society: Insights From The Master Teacher’S Pedagogy, Stanley E. Fawcett, James C. Brau, Amydee M. Fawcett

Faculty Publications

Meeting the challenges of a modern era, including corporate scandal, government gridlock, and societal turmoil, requires a high level of effective leadership. In such an environment, the teacher–leader plays a critical role in cultivating the knowledge worker and learning organization. After all, the teacher–leader leverages the human resource by challenging and inspiring people to bring forth their best efforts and ideas in the quest to identify and implement creative solutions to society’s dilemmas. To understand the opportunities and challenges encountered in the teacher–leader paradigm, the pedagogy of a prototypical teacher was modeled and evaluated. As the ideal model of the …

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