Business Commons^™

Regulatory And Legal Provisions Of Internal Audit Republic Of Kosovo Vs Republic Of North Macedonia -Swot Analysis, Gresa Mjaku Krasniqi, Amir Imeri

UBT International Conference

The purpose of the article is to systematize the shortcomings, advantages of domestic regulatory support for internal audit (IA) and develop directions for their solution, taking into account the international experience of its regulation by applying international developments in the domestic legal field. Through this research, a comparative analysis was made in terms of Legal and Institutional aspects between the Republic of Kosovo and the Republic of North Macedonia, identifying the bottlenecks and shortcomings through SWOT analysis. From the research, among others, it results that Kosovo has the advantage of continuous training on auditing or deficiencies in difficulties in the …

International Conference On Management Business And Economics, University For Business And Technology - Ubt

UBT International Conference

UBT Annual International Conference is the 13th international interdisciplinary peer reviewed conference which publishes works of the scientists as well as practitioners in the area where UBT is active in Education, Research and Development. The UBT aims to implement an integrated strategy to establish itself as an internationally competitive, research-intensive university, committed to the transfer of knowledge and the provision of a world-class education to the most talented students from all background. The main perspective of the conference is to connect the scientists and practitioners from different disciplines in the same place and make them be aware of the recent …

Impact Of University Presidents On Enrollment, Thomas Tiahrt, Raleigh M. Tiahrt, Michael Allgrunn

Mountain Plains Business Conference

Leadership is reflected in organizations and is often considered to be the foremost predictor of how organizations perform, adapt, and progress during the leader’s tenure. In higher education, the president of a university has a pivotal role in determining the outcomes the university achieves. Our research examines how the highest degree of university presidents, as well as their prior positions, determines the success of a university as defined by first-time full-time enrollments.

A Hidden Cost Of Working From Home? Examining The Effects Of Remote Work On The Quality Of Lmx Relationships, Heather J. Anderson, Chet Barney

Mountain Plains Business Conference

With many employees now working from home at least some of the time, manager-employee relationships are also changing. Through the lens of Leader-Member Exchange (LMX) theory we propose that remote work may have hidden costs for employees. We argue that remote workers are more likely to have transactional relationships with their managers, missing out on the benefits associated with high-quality LMX exchanges. This research has important implications for both employees and organizations as they navigate the challenges of a remote workforce.

Building The Future Of Fintech: How Sioux Falls And Augustana University Are Shaping Tomorrow's Workforce, Raymond Leach

Mountain Plains Business Conference

Since Citibank’s decision to move its credit card operations to Sioux Falls, SD in 1981, South Dakota has become one of the premier locations for financial services in the United States. This transformation has attracted companies within the FinTech space who are in need of fresh talent to grow their business. This paper examines the evolution of financial services in Sioux Falls, the changing workforce demands of these companies, and Augustana University's role in addressing regional talent needs through strategic partnerships.

Grand Valley Bank - Credit Card Profitability, Mike Petersen, Newell Wright

Mountain Plains Business Conference

This is a case involving a bank with a current credit card that is proving to be unprofitable. Students will need to perform a basic customer profitability analysis. Then students will analyze the results of a survey on customer satisfaction with the current card benefits and potential benefits to add. Students finish by recommending a course of action to return the product to profitability.

Predicting Unemployment: What's Important?, Robert Winslow

Mountain Plains Business Conference

More and more, economic research makes uses of administrative panel data, which provide long time-series of highly accurate data, but lack some of the supplemental questions found in surveys. I use data from the Current Population Survey, which includes a short panel, to test whether these supplemental survey questions intrinsically contain unique information or serve as proxies for information that can also be gleaned from panel data. In particular, I forecast an individual worker's future unemployment status with and without information on each individual's recent past, and decompose the variance of the predictions in each case.

Prosocial Orientation Of The Firm, Arvind Agrawal

Mountain Plains Business Conference

This paper conceptualizes the prosocial orientation of the firm. With the ever-increasing contribution of firms toward social good, it is helpful to have a single concept that incorporates the social acts that a firm engages in. The prosocial behavior of a firm originates from the motives of society, decision-makers, stakeholders, and employees. A conceptual model of these relationships portends the benefits that accrue to the firm in its relationships with its suppliers, employees, customers, shareholders, and the government. However, managers are advised to be careful and avoid the incidence of free riding that such an interpersonal concept can engender.

The Evolving Landscape Of It Security Training In The Workforce, Robert Houghton, Chris Healy

Mountain Plains Business Conference

This research paper will investigate the current state of IT security training within organizations, exploring the challenges and opportunities associated with ensuring effective training programs. By examining existing practices, identifying emerging trends, and analyzing the factors influencing training effectiveness, this study aims to provide valuable insights for organizations, educators, and policymakers.

This paper will help identify the critical need for ongoing training to address the evolving threat landscape, the importance of tailoring training programs to meet the specific needs of different employee groups, and the challenges associated with resource allocation and employee engagement. The paper will also highlight the potential …

Biodiesel Recycling From Used Cooking Oil And Grease, Hyeong-Gyu Choi

Mountain Plains Business Conference

The proposed idea is to establish a biodiesel fuel operation by recycling used cooking oil, partnering with regional restaurants. Biodiesel can be produced by combining alcohol with vegetable oils, animal fats, or recycled cooking grease. Sourcing biodiesel from used vegetable oil and cooking grease promotes sustainability by minimizing waste and environmental risks, while potentially reducing health hazards. I have partnered with a firm that has achieved a highly efficient production state, but the company is struggling to recruit local restaurants willing to become supply chain partners. We seek ideas on how to recruit local restaurants interested in joining its sustainability …

Global Food Supply Chains: Innovations Along The Value Chain, Steven A. Schulz, Christopher S. Decker, John E. Erickson

Mountain Plains Business Conference

The Industrial Revolution, the Internet of Things, and Precision Agriculture have all contributed to trends and transitions in the global value chain for food. Advances in technology and the dynamic expectations of consumers have created opportunities to improve the efficiency and effectiveness of food producers, processors, and distributors. This paper provides an update on macro-trends that influence the global food industry such as transportation costs, inventories, trade agreements, and tariff rates.

Business Course Design - Can We All Agree? A Stakeholder Approach, Daniel L. Tracy, Rand E. Wergin

Mountain Plains Business Conference

This study demonstrates a method of creating a better supply chain between business and academia via improvement of the course design process. Data was collected from key stakeholders in business education, including students, professors, business managers, and state legislators. Subjects were asked their preferences with regard to certain controllable course design features. These preferences were then examined based on their relative ranked importance and relative intensity by each group of stakeholders. A decision tree was subsequently created with those stakeholders’ preferences in mind to aid in the selection of each course design feature, resulting in an improved business/academe supply chain.

The American Business Experience In China, Samuel Wilson

Mountain Plains Business Conference

US-China trade relations are now tightly interwoven, with both countries dependent on each other for consumer markets and production capabilities. After decades of major investment and heightened collaboration, however, recent years have witnessed the emergence of conflict and distrust, manifested in sanctions, tariffs, and trade wars. Under such circumstances, the question remains: What does the future hold for US-China trade relations, and the firm-level strategies of American multinational corporations operating in the PRC? This survey analyzes the current state of US-China business relations, and provides research directions for future studies on the next chapter of American business in the PRC.

Political Stability As A Risk Factor In Global Markets, Noel Pavel Jeutang

Mountain Plains Business Conference

Using a unique and comprehensive measure of political stability, we evaluate the relationship between countries’ political stability and stock market performance around the world from 2000 to 2022. We find this risk factor is unique relative to other well-established risk factors across emerging and developed markets and that it is a priced risk factor in emerging countries.

Determinants Of The Returns To Sports Cards, Evidence From The Nba, George Langelett

Mountain Plains Business Conference

This is the first study to investigate the role of NBA player performance on the value of NBA rookie cards of Basketball athletes. Previous studies have found that a player’s race does not affect the price of one’s rookie card. This is the first study to investigate the impact of performance variables, including points per game, rebounds, assists, and steals significantly affect a player’s salary, as well as one’s race, signing a new contract, winning a championship, and appearing in the “all-star” game on the annual change in price of one’s rookie card during the same time period. Utilizing data …

Extending The Nordic Leader Behavior Model Into The 21st Century: Development As A Necessary Third Dimension, David Palmer

Mountain Plains Business Conference

Classic leader behavior theory as developed by researchers from Ohio State University and the University of Michigan from the mid-20th Century identified two crucial behavioral dimensions: concern for production/task completion, and concern for the social aspects of group members. In the 1990s Nordic researchers identified a third potential dimension: concern for the development of group members/followers. Given the increasing importance of human capital and knowledge work to the changing 21st Century workplace and the evolving nature of the psychological contract between employees and their organizations, a fuller discussion of the relationships created by simultaneously considering all three dimensions of leader …

The (Mis)Alignment Between Customer Evaluations Of Specific Service Dimensions And Their Overall Experience Ratings, Linlin Chai, Jin Li, Shan Awasthi, Somnath Banerjee

Mountain Plains Business Conference

In the highly competitive airline industry, customer satisfaction and loyalty are significantly influenced by the nuances of flight experiences. A crucial issue, largely overlooked by the literature, is the alignment—or misalignment—between customer evaluations of specific service dimensions and their overall experience ratings. This misalignment is commonly observed in consumer reviews, where high ratings for individual aspects (e.g., seat comfort or in-flight entertainment) may not always translate into equally high overall satisfaction scores, and vice versa. Understanding this alignment or misalignment is critical because it offers insights into the complex nature of customer satisfaction, revealing that it cannot be fully captured …

Using Generalized And Mba Self-Efficacy To Predict Aacsb Competencies: A Pilot Study, Mike Allgrunn, Chet E. Barney, Steven M. Elias

Mountain Plains Business Conference

Academic achievement is a high priority to both MBA students and MBA administrators. In order to increase the likelihood of academic success, MBA administration constantly scrutinize over MBA program applications for admissions. If a student possesses sufficient academic preparation, the likelihood of success in the program increases; however, an undergraduate GPA, sufficient work history, and a GMAT score are not the only variables that determine MBA program success. In this article we analyze the well published concept of self-efficacy in an innovative light. This study assesses whether generalized self-efficacy and MBA self-efficacy are related to MBA students’ acquisition of competencies …

Case Study: Accounting For Contingent Liabilities, Matt Bjornsen, Sarah Borchers, Steven C. Hall

Mountain Plains Business Conference

U.S. GAAP allows many contingent liabilities to remain off-balance sheet, whereas fair value accounting addresses this issue. Our case study examines a company’s contingent liabilities reported under both standards. Our case study was trialed and received positive student feedback for its relevance and engagement; students appreciated the insights gained and found it a refreshing change from typical lessons, with sufficient detail without being overwhelming. Suggestions for improvement included clearer explanations, additional guidance, discussion groups, and links to FASB statements to enhance understanding and provide practical insights. We are currently looking for additional feedback to improve our case!

Goodwill Elasticity And The Opportunity For Favorable Financial Reporting, Nicholas Wilson, Drew Stevenson

Mountain Plains Business Conference

ASC 350-20 grants public business entities (PBEs) the discretion to determine timely recognition of goodwill impairment charges, which likely introduces managerial ambiguity in the goodwill impairment process. Consequently, this paper explores whether the ambiguity in goodwill accounting standards allows managers to engage in favorable financial reporting during economic unrest, such as the global financial crisis of 2008 and 2009 or the COVID-19 pandemic beginning in 2020. The study introduces an indicator variable to identify PBEs with highly elastic goodwill changes, providing insight a PBE's internal processes and how its management practices for goodwill impairment differ from standard industry practices. We …

Impact Of Increasing Marketing Costs On Farm-To-Retail Price Transmission, Frank Tenkorang

Mountain Plains Business Conference

The relationship between farm and retail prices is critical in food supply chains. Marketing costs significantly influence both prices. Higher marketing costs reduce farm demand, lower farm prices, and increase retail prices, consequently lowering farm share of the food dollar. The USDA reports show a decline in the farm share from 18 cents in 2011 to 13.5 cents in 2021 due to rising marketing costs. This paper examines price transmission between farm and retail prices, focusing on the impact of marketing costs using historical data and the VECM. Preliminary results reveal a weaker long-term relationship during periods of higher marketing …

Mastering Sales Excellence: Navigating The Balance Between Authentic Innovation And Routine Automation In The Ai Era, Victoria Hailey, Maria Kalyvaki

Mountain Plains Business Conference

The advent of generative AI has significantly transformed the sales landscape, presenting both opportunities and challenges. AI can enhance efficiency in the sales process by providing insights into industry trends, organizational background research and assist in perfecting the sales pitch. However, the challenge remains for salespeople to maintain authenticity and personal engagement during interactions, ensuring that AI-generated content does not come across as formulaic or insincere. This paper will investigate best practices for leveraging AI while preserving the human touch that is crucial for successful sales outcomes.

Leveraging Machine Learning For Wellbeing Research In Marketing: Enhancing Federal Nutrition Programs And Food Decision-Making, Rohini Daraboina, Andrea Leschewski

Mountain Plains Business Conference

Machine learning offers innovative tools to enhance research on federal nutrition programs and food decision-making, moving beyond traditional methods. Algorithms extract key features to pinpoint potential program issues, allowing for more refined predictions about participation and behavior using large-scale data, unlike prior studies that typically rely on controlled lab settings. We propose a case study using machine learning to predict participation in a major nutrition education program, with implications for diet quality and food security. Validation of machine learning insights will involve qualitative research and surveys. This approach demonstrates the potential for connecting wellbeing research and marketing by offering deeper …

Predictors Of Stress Among Accounting Students, Steve Hall, Sarah Borchers, Matt Bjornsen

Mountain Plains Business Conference

In assessments of wellbeing, accounting students report experiencing significant amounts of stress. Bjornsen et al (2024) describe a wellbeing program integrated into the curriculum of a small accounting program of a university in the American Midwest. The authors note several areas of concern based on student responses to the wellbeing assessment portion of the program. In particular, accounting students noted that they experience a lot of stress. We extended the Bjornsen et al assessment by including demographic data to determine whether the areas of concern varied by student groups. Identifying the student groups most at risk would allow us to …

Utilization Of Activity-Based-Assessments At A Comprehensive Institution: The Comparison Between An Undergraduate General Studies Course And A Senior Capstone Course, Jeryl Nelson

Mountain Plains Business Conference

Assessment of outcomes in higher education continues to be an important area of study. This paper examines the use of activity-based-assessments in two different courses, an undergraduate general studies course, and a senior capstone course. Relationships between the direct assessments and other indirect measures are explored. The process for implementing the instruments, along with how the institution utilizes the results are included. The procedure utilized could be useful for other quantitative courses with little impact on instructional time.

Sustained Employment Support For People With Autism Spectrum Disorder And Their Employers: A Case Study Of The Autism Center Of Nebraska's Connections Program, Katie Maguire, Inhyun Han, Julia Cronin-Gilmore

Mountain Plains Business Conference

People with Autism Spectrum Disorder struggle to find and maintain adequate employment throughout their working lives, often due to challenges such as limited social skills, anxiety, hypersensitivity to their physical environment, and difficulty understanding and performing job tasks. This study investigated the support and training provided by the Autism Center of Nebraska’s Connections program. The study used semi-structured interviews and surveys with eight program clients and four program employees. Clients and staff reported challenges and successes and made recommendations for improvement that may be instructive for other ASD employment support organizations.

When Authoritarianism Is Beneficial: The Curvilinear Relationship Between Authoritarian Leadership And Follower Extra-Role Behavior, Shu Ge, William Gardner, Elizabeth Karam, Zhen Yan

Mountain Plains Business Conference

Although authoritarian leadership is often assumed counterproductive, it may benefit certain follower outcomes. Drawing on theories of authoritarian leadership and social exchange, we propose that moderate levels of authoritarian leadership can enhance follower extra-role behavior, particularly when authoritarian leaders also demonstrate benevolence and/or morality. Results from a three-wave survey of 84 leader-follower pairs across U.S. companies show both U-shaped curvilinear and linear relationships between authoritarian leadership and follower extra-role behavior. Trust in the leader mediated the linear relationship, while the leader's perceived benevolence and morality moderated the curvilinear one. We discuss theoretical and practical implications for authoritarian leadership.

Will Assignments Be Perceived As A Waste Of Time? The Impact Of Ai On Perceptions Of Illegitimate Tasks, Michelle Fleig-Palmer, Bruce Johnson, Axton Betz-Hamilton, Monty Bohrer, Ekaterina Koromyslova, Craig Silvernagel, Biying Yang

Mountain Plains Business Conference

Wasted time and effort has been, and continues to be, a long-standing concern not just for managers but also for workers as well. Over one hundred years ago, Frank Gilbreth (1911/1953) argued that, “There is no waste of any kind in the world that equals the waste from needless, illdirected, and ineffective motions” (p. 149). Despite advances in technology over the past century, workers’ perceptions of wasteful effort, i.e., illegitimate tasks, have continued to persist (Ding & Kuvaas, 2023; Semmer et al., 2010). Today, with the rapid expansion of artificial intelligence (AI) into different arenas, both academic and work-related, how …

2024 Conference Program, Mountain Plains Business Conference

Mountain Plains Business Conference

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E-Commerce Adoption Amid High E-Money Acceptance In Zimbabwe, Samuel Mugijima, Hazel Mubango, Lucia Makwasha, Allan Muzenda, Jeremiah Musariwa, Varaidzo L. Mapepa

African Conference on Information Systems and Technology

Information and Communications Technology (ICT) has revolutionised the way organisations are doing business and has become the most critical factor in gaining a competitive edge. Electronic commerce is one such technology that enables organisations to create business relationships, share business information and do business via telecommunications networks. This study aims to unveil the B2B ecologies around low adoption of e-commerce by SMEs amid high e-money acceptance in the CBD of Mutare. The study adopted the interpretivism research philosophy and qualitative research design in order to acquire in-depth of information on low e-commerce uptake mid high e-money usage. Technological Acceptance Model …