Business Commons^™

Betting The Farm: Cases In Ethics, Annetta M. Gibson

Faculty Publications

Lake Union Trust Services Seminar

A Bridge To Nowhere And Other Financial Issues, Annetta M. Gibson

Faculty Publications

PowerPoint presentation for the Lake Union Trust Services Seminar, October 19-22, 2014

A Random Walk: "Yes-And", Not "Either-Or", Jay L. Brand

Faculty Publications

No abstract provided.

Towards A Framework Of The Process Of Open Innovation: Case Of Acclarent In The Medical Device Industry, Hua-Hsin Wan, Xiaohong Quan

Faculty Publications

Using a case study of Acclarent, a medical device company, this paper attempts to propose a framework to further illustrate the process of open innovation in the medical device industry. We examined five elements in the mechanism of the open innovation process. Our paper shows how the success of Acclarent — a medical device start-up — depends on effective management of the flow of knowledge to satisfy unmet needs, while integrating in-depth knowledge of FDA regulations and third-party payers' reimbursement policies into the product innovation process. Read More: http://www.worldscientific.com/doi/abs/10.1142/S0219877014500321

Perceived Executive Leader’S Integrity In Terms Of Servant And Ethical Leadership On Job Burnout Among Christian Healthcare Service Providers: Test Of A Structural Equation Model, Jerry L. Chi, Grace Chu-Hui-Lin Chi

Faculty Publications

Integrity is a key component in the definition of servant and ethical leadership, and honesty, authenticity, sincerity, respect and righteousness are major virtues and descriptors that make up this leadership integrity. Many leadership studies indicate that the lack of integrity from a leader, as well as the perception of the lack thereof, will exhaust the employees’ exhilaration, degrade their physical and psychological health, and lead to frustration, fatigue and anxiety. For human service professions, this has become an occupational hazard for human service professions and is regarded as the last straw for workers, causing people to burnout and quit their …

Here Comes The Auditor!, Annetta M. Gibson

Faculty Publications

A slide presentation given at the Inter-American Division Seminar in August of 2014

Organizational Structure And Knowledge-Practice Diffusion In The Mnc, Nathaniel C. Lupton, Paul Beamish

Faculty Publications

Purpose

This study aims to examine the interaction of formal and informal cross-border knowledge-sharing practices of four large multinational corporations (MNCs) in aerospace, software, IT services and telecommunications industries. The goal was to determine the manner in which coordination and control mechanisms facilitated knowledge transfer.

Design/methodology/approach

Case studies comprised secondary data and semi-structured interviews with corporate headquarters and subsidiary managers in large MNCs conducted in the USA, Canada, Mexico, China, India and Eastern Europe.

Findings

The primary finding of this study is that knowledge transfer mechanisms arise as a result of both formal and informal structures of the MNC. Formal …

Consumer Brand Relationships Landscape, Marc Fetscherin, Daniel Heinrich

Faculty Publications

This article sheds light on the current state of research on consumer brand relationships (CBR) and presents two distinct taxonomies, respectively, theoretical frameworks that help to classify CBR research. First, the 'brand connection matrix' that classifies brand relationships into functional-based (low versus high) and emotional-based (low versus high) connections to brands. This framework leads us with a 2 × 2 matrix consisting of four quadrants, each of which are discussed. Second, the 'brand feeling matrix' classifies consumer's relationships with brands by grouping them into the strengths of relationships (weak versus strong) and the consumers' feeling toward the brand (positive versus …

Initial Capabilities Documents: A 10-Year Retrospective Of Tools, Methodologies, And Best Practices, Bryan D. Main, Michael P. Kretser, Joshua Shearer, Darrin A. Ladd

Faculty Publications

The Joint Capabilities Integration and Development System (JCIDS) is 10 years old and ripe for review. A central output document of the JCIDS process is an Initial Capabilities Document (ICD) used by the Department of Defense to define gaps in a functional capability area and define new capabilities required. The research team analyzed 10 years of ICDs to identify methods and trends. The team found that several methodologies were favored and a convergence emerged in format and necessary content. Additionally, potential shortfalls in current best practices of interest to implementers and decision makers are identified. Guidelines and best practices are …

Difference In Degrees: Ceo Characteristics And Firm Environmental Disclosure, Ben W. Lewis, Judith L. Walls, Glen W. S. Dowell

Faculty Publications

We contribute to the literature on firms’ responses to institutional pressures and environmental information disclosure. We hypothesize that CEO characteristics such as education and tenure will influence firms’ likelihood to voluntarily disclose environmental information. We test our hypotheses by examining firms’ responses to the Carbon Disclosure Project (CDP) and find that firms led by newly appointed CEOs and CEOs with MBA degrees are more likely to respond to the CDP, while those led by lawyers are less likely to respond. Our results have implications for research on strategic responses to institutional pressures and corporate environmental performance.

Impacts Of China’S Foreign Direct Investment In Sub-Saharan Africa, Jian Zhang, Ilan Alon, Yanan Chen

Faculty Publications

This paper examines the impacts of foreign direct investment, as well as China’s FDI on GDP growth of Sub-Saharan African countries from a macroeconomic perspective. By using the data from 44 Sub-Saharan African countries from 2003-2010, our GMM results show that neither China’s FDI nor FDI net inflow in SSA has significant effect on economic growth of SSA countries. The possible explanations about the insignificant results include crowding out effect of China’s FDI on domestic investment, the declining in outward FDI in traditional sectors and rising in service sector which ignored in the current model, and the types of sectors …

Satiation From Sensory Simulation: Evaluating Foods Decreases Enjoyment Of Similar Foods, Jeff Larson, Joseph P. Redden, Ryan S. Elder

Faculty Publications

We demonstrate in two studies that people get more satiated on a food after repeatedly rating or choosing among similar foods shown in pictures. Repeated evaluations of food apparently have an effect similar to actual consumption—decreased enjoyment of foods that share a similar taste characteristic (i.e., sensory-specific satiety). We provide mediation evidence to show that satiation manifests because considering a food engenders spontaneous simulations of the taste of that food item, which by itself is enough to produce satiation. These findings establish sensory simulations as an important mechanism underlying satiation, and provide behavioral evidence that simple evaluations can produce sensory-specific …

Adverse Impacts Of Furlough Programs On Employee Work Rate And Organizational Productivity, Adedeji B. Badiru

Faculty Publications

This article is primarily a research-provoking exposition against the management approach used in the 2013 government furlough program. It is intended to prompt potentially productive research investigations on the impact of personnel furloughs, particularly on defense acquisition programs. Defense acquisition programs are time-sensitive and systems oriented. What appears as a minor delay in one unit of an acquisition life cycle can lead to long-term encumbrances within the entire defense system, resulting in enormous cost escalation. Pertinent analytical techniques/methodologies are provided to illustrate potential pathways for further research studies of furloughs and how they adversely impact organizational productivity. The author’s intent …

Online Integrity: Student Authentication In An Online Course, Susan Evans Jennings, M. Gail Weatherly, S. Ann Wilson

Faculty Publications

Distance education has been around for over 100 years and has progressed from print based or correspondence study to radio, television, audio or video recordings, and on to video conferencing and computer mediated instruction (Wang and Gearhart, 2006). In 2000, Dooley and Murphy stated that delivery via the Internet was relatively new and challenging for higher education institutions. Most would agree that even though delivery via the Internet might no longer be considered “relatively new,” it can still be considered challenging.

Quality Signals And Franchising Growth, Laura Lucia-Palacios, Victoria Bordonaba-Juste, Melih Madanoglu, Ilan Alon

Faculty Publications

The goal of this article is to demonstrate how signaling support services and contractual arrangements that create value for incumbent franchisees can help to create value for the whole network by attracting prospective franchisees.

Reading For Work: Reviving A Neglected Communication Skill, Clive Muir

Faculty Publications

College instructors often complain that students do not read textbooks and instead prefer to use their own cryptic PowerPoint notes from class for completing assignments and tests. Yet, reading does not seem to get the time and attention that writing and speaking do and reading may be taken for granted. In other words, students write reports and memos, create visual aids, and deliver presentations that are graded; whereas instructors give most reading tasks as homework that are not directly assessed, although they do affect students' success in the course. Compounding the problem, as students experience an "information deluge," they are …

Moha Computer Services Limited: A Fraud Case, Srinivasan Ragothaman

Faculty Publications

This article describes the implementation of a “Fraud case study” in an undergraduate auditing class. The author developed an instructional case based on the financial statement fraud that occurred at Satyam Computer Services Limited (Satyam) in India. Satyam is the largest corporate fraud ($1.5 billion) in India that came to light in 2009. Ironically, Satyam in Sanskrit means “truth”. This teaching case exposes students to several auditing-related concepts: 1) corporate governance issues; 2) financial statement fraud; 3) fraud auditing (SAS No. 99); 4) ethical reasoning and utilitarian principles; 5) internal control evaluation (AS 5); and 6) regulation. This case is …

A Review And Evaluation Of Audit Quality Oversight, Srinivasan Ragothaman, Theodore Mock, Rajendra Srivastava

Faculty Publications

As a result of massive financial statement frauds at Enron, WorldCom, Tyco, Sunbeam, Waste Management, Xerox and others, the US Congress enacted the Sarbanes Oxley Act of 2002 (SOX 2002). This Act set up the Public Company Accounting Oversight Board (PCAOB) which regulates the auditing profession in the US. The PCAOB issues auditing standards, inspects audit quality and also has enforcement powers. Following the US lead, nations such as Australia, Canada, and the United Kingdom have set up national statutory bodies to monitor audit quality.

This paper summarizes the work of these national bodies and synthesizes recent reports of these …

A Review And Evaluation Of Audit Quality Oversight, Srinivasan Ragothaman, Theodore J. Mock, Rajendra P. Srivastava

Faculty Publications

As a result of massive financial statement frauds at Enron, WorldCom, Tyco, Sunbeam, Waste Management, Xerox and others, the US Congress enacted the Sarbanes Oxley Act of 2002 (SOX 2002). This Act sets up the Public Company Accounting Oversight Board (PCAOB) which regulates the auditing profession in the US. The PCAOB issues auditing standards, inspects audit quality and also has enforcement powers. Following the US lead, nations, such as, Australia, Canada, and the United Kingdom have set up national statutory bodies to monitor audit quality. This paper summarises the work of these national bodies and synthesises recent reports of these …

“Nobody Beats Our Price”: Examining Current Pricing Theory And Strategy Within The Sport Industry [Abstract], Jason D. Reese, Stephen Shapiro, Joris Drayer, Daniel Rascher, Jim Alexander, Timothy Deschriver

Faculty Publications

No abstract provided.

Pricing Tactics Used By Professional & Intercollegiate Sport Organizations [Abstract], Jason D. Reese, Lacole Mcpherson

Faculty Publications

No abstract provided.

Fixing Advising: A Model For Faculty Advising, Robert M. Crocker, Marlene Kahla, Charlotte Allen

Faculty Publications

This paper addresses mandates to fix the advising process with a focus on faculty advising systems. Measures of student success and satisfaction, administrative issues, and faculty concerns are among the many factors discussed. Regression analysis is used to explore long-voiced faculty complaints that students do not follow advice. A case study is used to illustrate changes in one department’s advising process and measures of student satisfaction are reported. A model of advising components is offered to illustrate practices suggested to realize the full potential of the advising process.

Cash Holdings Of S&P Firms Over The Past Decade, Mary Fischer, Treba Marsh, Todd A. Brown

Faculty Publications

Over the past decade, financial research suggests US firms hold a significant amount of cash. This growing amount of cash has attracted attention from economists, the business press and government. A firm’s cash balance could well indicate the firm elects to hold cash rather than invest in suboptimal investments. There are trade-offs between holding too much cash and holding too little. This exploratory study attempts to find financial relationships that explain the cash held by S&P 100 firms over the decade from fiscal year 2002 to 2011.

The Self-Introduction Exhibit, Clive Muir

Faculty Publications

No abstract provided.

A Review Of Business Communication Under The Leadership Function, Clive Muir

Faculty Publications

An effective way to perpetuate an academic discipline is to identify and to define its intellectual and historical roots, then to set such roots in the foundation textbooks and courses of the discipline. In that regard, Business Communication still struggles to establish its roots when compared to other disciplines in business schools, particularly Management. For this study, we undertook an extensive review of significant scholarly works on Business Communication as a discipline. We discovered there are prevalent themes in the broader context of rhetoric, technology, culture, dissemination, and impression; and this was confirmed by our examining the tables of contents …

Can Universities Encourage Students Continued Motivation For Knowledge Sharing And How Can This Help Organizations?, Nikki Shoemaker

Faculty Publications

Both practitioners and researchers recognize the increasing importance of knowledge sharing in organizations (Bock, Zmud, Kim, & Lee, 2005; Vera-Muz, Ho, & Chow, 2006). Knowledge sharing influences a firm's knowledge creation, organizational learning, performance achievement, growth, and competitive advantage (Bartol & Srivastava, 2002; Bock & Kim, 2002; Vera-Muz et al., 2006). However, an individual's natural tendency is to hoard knowledge rather than to share knowledge (Davenport, 1997; Ruggles, 1998). So, how can knowledge sharing be encouraged?

Extrinsic rewards are believed to effectively motivate desired behaviors (Bartol & Locke, 2000). Under certain environmental conditions, extrinsic rewards are also believed to develop …

Recognizing Intellectual Capital As An Asset, Mary Fischer, Treba Marsh

Faculty Publications

The revised definition of an asset by the FASB and GASB gives way to the recognition of the fair value of another off-balance sheet value. Interest in recognizing intellectual capital as an asset of the organization has grown out of dissatisfaction with traditional financial accounting and reporting directed toward manufacturing, trading of goods, and service activities which ignore the organizational asset values based on knowledge, expertise and technology. The growing interest in intellectual capital (IC) and knowledge management reflects an awareness of the need for identification, utilization, and measurement of an organizations most valuable asset. This paper identifies the importance …

Keystone Xl Pipeline, Violet C. Rogers, Jack R. Ethridge

Faculty Publications

The Keystone Pipeline and everything it entails has taken over the news and the majority of North America. Most people around the United States did not know the Keystone Pipeline already existed before all of the uproar and protesting began back at the end of 2011. The part of the pipeline that does not exist is the additional expansion, the Keystone XL Pipeline, which was proposed in 2008. Since the approval of the project in March 2010, the Keystone XL Pipeline has been a problematic proposition ever since the idea was introduced by the TransCanada Energy Company. While the project …

Does The Classroom Delivery Method Make A Difference?, Esther Bunn, Mary Fischer, Treba Marsh

Faculty Publications

This study seeks to determine if a difference exists in student performance and participation between an online and face-to-face Accounting Intermediate I class taught by the same professor. Even though students self-selected which course section to enroll, no significant difference was found to exist between the delivery method of the two courses based on the student's major field of study, gender, and whether or not they commuted to class. No significant difference is found between the assessments of the two class sections membership except the students' course performance. Contrary to prior research, the students enrolled in the online sections did …

Is The Community Health Needs Assessment Replacing The Certificate Of Need?, Pamela C. Smith, Kelly Noe

Faculty Publications

The purpose of this paper is to question the need for Certificates of Need at the state level. At the Federal level the Affordable Care Act requires hospitals must justify their community impact through a Community Health Needs Assessment (IRS Form 990 Schedule H) in order to retain their tax-exempt status. Not-for-profit hospitals will save money, time and personnel resources if the CON is combined with the CHNA and all states accept this change, no longer requiring the CON.