Business Commons^™

The Impact Of The 120/150-Hour Rule On Candidates To Sit For The Certified Public Accountant (Cpa) Exam: A Study On Women, Aubrey Sanders

Honors Theses

To become a Certified Public Accountant (CPA), one must first qualify to take the exam and consequently, earn the licensure. While the information on the CPA exam tests the candidates on uniform information, the education eligibility requirements to both sit for and earn licensure vary among the U.S. states and jurisdictions. Currently, thirty-nine of the fifty-four U.S. jurisdictions – including Mississippi – have adopted what has become known as the 120/150 educational credit hour rule. This rule allows candidates to begin taking the exam upon earning 120 credit hours, which is equivalent to a bachelor's degree; however, candidates may not …

Do Perceptions Of Businesses Differ Between Higher And Lower Counts Of Social Media Post Engagements?, Tally Shaw

Honors Theses

Social media is bringing consumers and businesses together like never before. Using social metrics such as “likes” and “shares”, businesses can both measure and influence consumer attitudes and behaviors. In an effort to expand upon growing research into the effects likes and shares may have on constructs such as attitude, intent to follow, trust, and adoption intention, this study designs an experiment which manipulates one small and one national business’s actual Facebook posts to measure the effects simply having higher or lower likes and shares can have on a consumer’s perception of that business. Using T-test and Regression Analysis, adoption …

Who Is The Fairest Of Them All? Disney’S Depiction Of Non-Normative Embodiment In Its Villainesses, Caroline Bradley

Honors Theses

The world of Disney has long been criticized for the lack of empowered princesses, racial representation, and unrealistic body images in its princess films. While steps have been made to provide a fairer representation through the bodies of the princesses, there has not been much progress in the way villains’ bodies are depicted. Most Disney villains exhibit a form of disability or non-normative embodiment including missing limbs, old age, or fatness. This thesis will analyze the bodies of three well-known Disney villainesses from three different eras—The Evil Queen, Ursula, and Mother Gothel—and will demonstrate how their bodies reflect the historical …

Japan, Panama, And The United States: The Influence Of Cultural Values And Personal Ethics On Fraud Prevention Awareness, Rachel Elizabeth Williamson

Honors Theses

Fraud is defined as the intentional misrepresentation of facts for the purpose of personal gain, whether financial or otherwise. Transparency International’s annual global Corruption Perceptions Index (CPI) has revealed that different countries have different perceived levels of corruption. Japan, Panama, and the United States were chosen as the countries in which to distribute a three-part questionnaire, measuring fraud awareness (FA), personal consumer ethics (EQ), and cultural values (CV), respectively. This survey was distributed to college students in each country who had not yet taken a business ethics course, in order to get a picture of inherent differences between the countries …

The Relationship Between Job Satisfaction, Cross-Cultural Adjustment, And The Adjustment Of The Trailing Spouse On Female Expatriate Success: A Preliminary Review And Survey Proposal, Leanna Joyce Morrow

Honors Theses

As the world continually moves towards globalization and a diverse work environment, the need for employed female expatriates has never been greater. The purpose of this study is to develop a better understanding of the factors affecting the successful adjustment of these women. This was done by analyzing data provided by the InterNations database in relation to three things: cross-cultural adjustment, job satisfaction, and the experience of the trailing spouse.

Based on this study, it was determined that there is a need to research the effects of marital and familial status on turnover intentions during female expatriate assignments. A survey …

The Role Of Forensic Accounting In U.S. Counterterrorism Efforts, Madison Gaither

Honors Theses

The September 11th attacks on the World Trade Center directed international attention to the financial component of terrorist operations. The demand for forensic accounting specialists is increasing rapidly because of a growing intolerance for fraud and terrorist activity. This research paper argues that forensic accountants have and will continue to have a vital role in United States’ counterterrorism efforts in the post-9/11 era by detecting acts of fraud and money laundering. Comprehensive review of relevant literature including books, peer-reviewed articles, government databases, court records and news media reveals that forensic accountants are equipped with special skills and analytical tools that …

Rhetoric In Financial Reporting: Evaluation Of Isa 720, Qingyuan Guo

Honors Theses

Prior research show that many investors rely on other information appearing alongside the audited financial statements in companies’ annual reports to make their economic decisions and falsely assume that the unaudited other information is also audited. Additionally, company management utilizes rhetorical strategies in other information to offer explanations and opinions conveying positive messages about the company value which audited financial data may not indicate. The expectation gap of investors on audit over other information and the concern of management manipulation incentivized the proposal of the Public Company Accounting Oversight Board (PCAOB) to establish a standard to extend auditors’ responsibility over …

An Analysis Of Prosocial Behavior In Customers, Erik Swanson

Honors Theses

Despite all that is known about the good entrepreneurship can do for communities, there is still a gap in the research on how entrepreneurship can directly better communities and the people that live in them through passing on prosocial benefits. This paper proposes “prosocial entrepreneurship” as a means to address this gap. It will address the gap through examining how prosocial entrepreneurship builds communities to pass on a positive impact on these communities. Businesses have both encouraged prosocial behaviors in employees and promoted cooperation and community building for some time. Research was also completed on prosocial behaviors to build a …

What's Wrong With The Tap? Examining Perceptions Of Tap And Bottled Water At Western Michigan University, Lindsey Makos

Honors Theses

Distrust in tap water seems to be increasing in the United States with a consonant increase in single-use bottled water. As a result, I was intrigued to explore the behaviors and opinions of Western Michigan University (WMU) students in Kalamazoo, MI towards bottled water. Specifically, I initiated a study to examine student’s perceptions and use of tap water and bottled water. To study water consumption habits on WMU’s campus, I replicated a Purdue University study from 2011. In addition, because of the high profile of the Flint Water Crisis, particularly in Michigan, I added a section that focuses on the …

Kalamazoo Fc Social Media Plan, Brittney Wojcik

Honors Theses

Social media presents itself as a far-reaching and cost-effective tool to not only reach, but also to engage with potential audiences. As social media usage is becoming more commonplace, it is increasingly important for companies to understand their place within the social media realm.

Kalamazoo FC is a local semi-professional team in their third year of play. They are looking to expand their target market to include those of millennials, college students, and Latinos. Herein lies a comprehensive social media plan that contains detailed information regarding the team, new markets targeted, and social media platforms currently used by the team. …

Marketing Plan For West Hills Athletic Club, Loai Maddah

Honors Theses

In the recent past, the trading environment has increasingly become competitive. Businesses are adopting various strategies to survive in the dynamic business environment. One such business is West Hills Athletic Club, which is located along South 11^th Street, in Kalamazoo, Michigan. The fitness center was organized and incorporated in 1973. It was opened in 1974 and it has eight indoor courts for tennis. As of 1976, the enterprise expanded to twelve courts. In 1988, the firm converted 2 tennis courts to incorporate a track, basketball, and fitness equipment. In 1998, the facility was donated to the Western Michigan University. …

Business Plan: Consulting Firm Focused On Manufacturing Digitalization, Edward Mulford

Honors Theses

The goal of this paper outlines a business framework for the development of a digitization consulting firm focused on the manufacturing sector. The firm’s goal is to help organizations in Michigan leverage technology to keep their business vibrant and workers skilled. The primary services for the firm will be related to the implementation of products and services within Industry 4.0, the cyber-physical smart factory industrial revolution. The beginning of the paper explains the ecosystem surrounding digitalization as well as the nine technologies (ex: big data, simulation, additive manufacturing) driving the innovation. The framework for this business plan uses the business …

Business And Plurilingualism: The Advantage Of A Foreign Language, Anabelis E. Martinez

Honors Theses

Nowadays, global economy has implications that suggest the need for an adaptation to operate efficiently in this new environment. Is bilingualism a skill that professionals should be acquiring? To investigate this aspect, I am researching how many online job postings come out over the course of a week asking for language proficiency across three different business specialties (Accounting, Management and Marketing). My project will answer the following questions: How often do job openings require bilingualism within the sample? Which states have a higher demand for bilingual candidates? And which languages are the most sought after?

Arts Education: A Philanthropic Priority?, Clare Murray

Honors Theses

Through restricted donations, donors to private, independent not-for-profit US art museums are able to affect the prioritization of museum activities. Using annual data from museums’ Form 990s and AAMD survey responses, I test whether restricted giving affects a museum’s educational programming by analyzing the effect of restricted assets on education department performance indicators. I find that a percentage point increase in permanently restricted assets as a proportion of total assets is associated with a 0.1876 percentage point increase in education expenses as a share of total expenses. Through qualitative informational interviews, I recognize this impact as evidence that arts education …

An Exploration Into The History And Significance Of The 'Planner' And A Comprehensive Business Plan For Launching The New Planner Company, Lala Letter Llc, Sydney Gonzalez

Honors Theses

This thesis accompanies my BFA in Graphic Design visual thesis show debuting the brand and products of Lala Letter™, a planner and stationery company. The written portion of this thesis contains a business plan outlining the operational, financial, and marketing strategies and objectives for Lala Letter. It also includes an overview of the evolution of written planners and stationery and discusses the impact of the digital revolution on the paper industry. Lala Letter is a startup stationery company targeted to young college women who currently use a written planner; its primary product is aesthetically innovative weekly planner. The product line …

A Compilation Of Analyses Of Financial Reporting, Kellie A. Shannon

Honors Theses

The purpose of this paper is to explore financial reporting topics through twelve separate case studies. The following cases were completed over the course of a year in the independent study class Accy 420. The case studies provided the opportunity to explore accounting topics beyond the journal entries typically taught in accounting classes. In-class discussions and the Financial Accounting Standards Board (FASB) Accounting Standards Codification guided the development of the solutions to the twelve cases. For each case, I learned the applicable FASB guidance and the theory behind the appropriate accounting treatment. The case studies allowed me to explore topics …

Alternative Accounting Thesis: Special Topics, Kenneth Starling

Honors Theses

The following case studies represent the end result of my Accounting 420 class. The Patterson School of Accountancy provided an alternative thesis route that involved speakers from recruiters and case studies. While this thesis is the physical output on my year long course, the case studies do not close to encapsulating everything I learned in Dr. Dickinson's alternative thesis course. I was able to completely delve into the accounting topics. The loose structure of assignment allowed my classmates and myself to understand the cases much more completely as there were multiple approaches available.

The Fundamentals Of Accounting: A Series Of Case Reports, William Swede Umbach

Honors Theses

The Patterson School of Accountancy encourages students to participate in an internship before graduating. These internships occur in the spring of senior year which conflicts with the traditional schedule for completing a thesis. The Sally McDonnell Barksdale Honors College allows accounting students to enroll in this alternative thesis track led by Dr. Vicki Dickinson. Dr. D is the most passionate professor I have encountered in the accounting school and her class was the single most enriching course in all of my major studies. She led a comprehensive study of technical accounting using this set of cases while also setting us …

The Impact Of Mass And Active Shooting Incidents On Residential Real Estate Values, Claire Sherman

Honors Theses

Gun control as a response to gun violence is currently at the forefront of political debate in the United States. The foundation of this paper revolves around crime and real estate supported by background literature detailing external effects on real estate prices to set up the framework for the research on mass shootings and residential real estate values. The findings in this paper are based on 73 events involving mass shootings in the United States from 1996 to 2015. I find that the effect of mass shooting events plays a significant role in the decline in real estate values following …

A Comprehensive Review Of Accounting Through Case Studies, E. Dean Ramsey

Honors Theses

The following thesis is a comprehensive overview of financial accounting concepts. Publicly-trade companies have to follow certain accounting standards, and the concepts that arise have real-world significance. The purpose of this thesis was to gain a better understanding of these underlying concepts and see how they impact the decision-making processes of companies. These concepts are not uniformly applied to all companies, meaning that accountants have to design unique accounting systems within each company. The goal for accountants is to produce a set of financial statements that are free from material misstatements that can be used by investors. Each section of …

A Compilation Of Accounting Case Studies, Elizabeth Forbes Owen

Honors Theses

This thesis has been prepared to meet requirements for the Sally McDonnell Barksdale Honors College in alliance with The Patterson School of Accountancy. Throughout the course of a year, I studied and researched various topics within the world of accounting and business. This thesis serves as a compilation of each of those cases. Topics vary from issues dealing with inventory, revenue, and depreciation to sifting through the FASB's Codification to support client requests. Each case presents a new topic within accounting with support for the given question or issues the client presented. At the end of each case, an outcome …

Survey Of Accountancy In Generally Accepted Accounting Principles And Financial Statement Analysis, Evan Turner

Honors Theses

This paper surveys the current landscape of accountancy following U.S. Generally Accepted Accounting Principles through a series of twelve case studies spanning different areas of financial reporting, taxation, financial statement analysis, and research. Several cases involve research using sections from the FASB Codification, financial statement analysis using ratios, and commentary on the impact from the perspective of users of financial statements. The cases span several areas of financial accounting including leases, stockholders equity, inventory, and deferred tax assets/liabilities in order to offer a broad perspective on the current landscape of financial reporting through individual, focused cases. The cases within this …

The Effectiveness Of Promotions In Minor League Baseball : A Study Of The Eastern League, Collin R. Zucker

Honors Theses

Minor League Baseball (MiLB) is comprised of 247 teams playing in 17 leagues at six different levels. Every team in these leagues is an affiliate of a Major League Baseball (MLB) team, but many are privately owned and are therefore financially independent. While MiLB primarily serves as a development environment for future MLB players, profit maximization is still a goal of various front offices. Minor League Baseball has existed for over a century but only recently have teams been regarded as profitable investments. In Forbes’ “Most Valuable Minor League Teams” list published in 2016, the average value of the top …

A Basic Understanding Of Accounting Principles: A Case-By-Case Study, Rachel Lee Prestwood

Honors Theses

To complete my thesis, the Patterson School of Accountancy and the Sally McDonnell Barksdale Honors college created a special class just for accounting majors to complete their theses on time. This thesis is a collection of case studies illustrating many topics in the study of accounting. Each case study covers a different topic including the revenue cycle, leases, fraud, inventory classification, and much more. Data is presented in financial statements, tables, and in reports. Instead of covering one topic, the topics examined are all topics/issues an accountant could face throughout their career. An accountant has many different faces: financial advisor, …

A Journey Of Knowledge Through Various Case Studies, Rachel S. Rutledge

Honors Theses

This thesis projects the profound amount of knowledge in accountancy found within real world scenarios called 'case studies.' Each of the twelve chapters in this thesis presents a different topic or problem for Rutledge Consulting Group, in which I, CEO, must use tools like the FASB Codification and financial planning, to help find solutions for our clients. The twelve cases include scenarios dealing with financial analysis for investments, proper allocation of revenues and expenses, internal controls and fraud prevention, inventory, capitalization of costs, employee benefits and retraining, common stock, compensation plans, unearned revenue recognition, deferred income taxes, and differing lease …

A Collection Of Case Studies On Financial Accounting Concepts, Sarah Catherine Thornton

Honors Theses

This thesis is compiled of twelve case studies, each on a unique accounting concept. Each case study was analyzed in a group of two to four students, and each student completed a write-up answering the case questions and examining the proper accounting treatment for each issue in the case. Case topics included financial statement assembly and analysis, internal controls, inventories, leases, revenue recognition, deferred income taxes, and examinations of equity, among others. Each topic was considered using accounting knowledge learned during intermediate accounting classes at the University of Mississippi as well as the Financial Accounting Standards Board (FASB) Codification. The …

Risk Perceptions For Type 2 Diabetes Mellitus Among College Students, Seth Simmons

Honors Theses

With the number of cases of Type 2 diabetes mellitus on the rise among the world's adolescent population, there is an increasing need for more information concerning the adolescent perceptions of risk to acquire diabetes. While there is an abundance of available data on adult risk perceptions for developing this disease, the research on younger individuals' risk perceptions is scarce. Therefore, this study examines data of risk perceptions of students between the ages of 18 and 25 that are undergraduate students at the University of Mississippi. The specific goal of the survey is to examine which groups of individuals feel …

The Fundamentals Of Accounting: A Series Of Case Reports, Thomas W. Kemp

Honors Theses

I researched popular topics covering all aspects of Accountancy through a series of case reports. Each case report was different and provided a different focus. It begins with a case covering a full financial analysis of two similar companies, with my opinion of which was a better investment with an explanation. This case is broad, and focuses on different aspects of financial statements. It continues with a case devoted to income statement presentations with the Financial Accounting Standards Board (FASB) Codification serving as the basis of reasoning. I then delve into a case involving a chocolate manufacturer. I record journal …

Dilemmas In The Accounting World: A Case-By-Case Solution Series, Guy Thornton

Honors Theses

This paper is a collection of case studies performed with different real-world numbers from various companies whose names have been changed for confidentiality reasons. The different cases examine financial statements from these companies, and each case has a different topic of accounting to examine and answer questions about. The only outside source I used to answer these questions came from the FASB Codification. While most of the answers are correct, some may be just opinionated based on the research I did with the Codification and outside knowledge from the classroom. I am thankful for the opportunity I had to work …

A Collection Of Accounting Case Studies Analyzing Financial Reporting, Jessica Lee Pearson

Honors Theses

The following thesis contains a group of twelve accounting case studies that were completed between August 2016 and May 2017. The cases deal with a number of different accounting topics including depreciation, inventory valuation, formatting financial statements, the new revenue recognition standard, leases, using the Codification Research System, internal controls, stock-based compensation, and deferred income taxes. Each of these cases were picked to follow along with what was being taught in Intermediate Accounting at the time, and they were useful in building on the information I was already learning. The cases provided a different way of looking at each of …