Business Commons^™

In Memoriam: Bruce Bigelow, 1943 - 2025, Kenneth Colburn

Midwest Social Sciences Journal

No abstract provided.

Author Biographical Notes

Midwest Social Sciences Journal

No abstract provided.

Editorial History

Midwest Social Sciences Journal

No abstract provided.

Mission And Editorial Policy

Midwest Social Sciences Journal

No abstract provided.

Volume 28, Issue 1 Full Contents

Midwest Social Sciences Journal

No abstract provided.

A Review Of Internships In Tennessee Accounting Firms, Mark Jobe, Han-Sheng Chen, Susan Coomer Galbreath, Marcy R. Binkley, Allen Jinnette, Brandon Lanciloti, Karen C. Miller, Audrey Scarlata

Journal of Business, Industry, and Economics

The accounting profession is facing a growing crisis as it seeks to attract entry-level accounting staff. In Tennessee – like many states – accounting graduates, the primary talent pool for entry-level staff, are in decline. In a recent two-article series, the Tennessee CPA Journal reviewed the staffing crisis and the declining trend in accounting enrollment at Tennessee universities. To address the staffing shortage, the accounting profession must quickly analyze the causes and adapt to meet the demands of today’s workforce. Proposed solutions include increasing salaries, revising CPA exam requirements, and improving internships. This article reports on one potential area of …

Book Review: Basketball Beyond Paper, Chad Goebert

Global Sport Business Journal

Dean Oliver’s Basketball Beyond Paper is a thoughtful and in-depth follow-up to his paradigm-shifting work in 2004, Basketball on Paper. Twenty years after Basketball on Paper laid the groundwork for possession-based efficiency metrics, Oliver returns with a deeper focus: incorporating the human side of the game. Rather than simply refining statistical models, Oliver argues that understanding motivation, emotional ups and downs, distractions, and team dynamics is just as critical to winning as traditional data analysis. Written with a direct and technical style, Oliver not only advocates for the importance of analytics in the transformation of how basketball is played, but …

Elasticity Of Six-Year Graduation Rate With Respect To Selected Categories Of Expenditure: A Study Of U.S. Public Teaching Colleges, Mushfiq Swaleheen

Journal of Business, Industry, and Economics

Public colleges respond to funding shocks by adjusting the quality of learning. We motivate a college production function that recognize that colleges’ ‘output’ has a quality dimension and, recognize that level of resources use in all categories are endogenous. We deploy a technique that yields consistent estimates of partial elasticities of six-year graduation rate with respect to expenditures that directly touch student learning and college experience in U.S. public teaching colleges. Our finding suggests that during 1987 – 2015, administrative spending category was over funded and instruction, academic support and student service categories were underfunded.

J Mich Dent Assoc January 2025

The Journal of the Michigan Dental Association

Each month, the Journal of the Michigan Dental Association provides news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200+ members. It is the primary publication reaching Michigan dentists. The January issue sets the tone for February, the observance of Children’s Dental Health Month.

Michigan Academy of Pediatric Dentistry President Jessica Bentoski welcomes readers to this special issue, which features a cover feature on “Approaches to Care for Children with Special Needs in Dental Settings: Desensitization and Teledentistry” and a supporting article on “General Dentists’ Education, Knowledge, Attitudes, and Behavior Concerning the Effects …

Letter From The Faculty Editor, Beth Kegley

Discovery, The Student Journal of Dale Bumpers College of Agricultural, Food and Life Sciences

No abstract provided.

Investigating Brand Awareness, Brand Image, And Perceived Quality On Customer Loyalty, Antaja Nadjwa, Diandra Srivania, Hasna Rizki Mardhiana

Jurnal Vokasi Indonesia

This study investigates the impact of brand awareness, brand image, and perceived quality on customer loyalty, with a focus on Telkomsel users within the Creative Business program at Universitas Indonesia. Employing a quantitative research methodology, data were collected from 50 respondents using a structured questionnaire and analyzed using SPSS 26. The findings reveal that all three factors—brand awareness, brand image, and perceived quality—positively influence customer satisfaction, which in turn significantly enhances customer loyalty. Specifically, perceived quality emerged as the most influential factor driving customer satisfaction, followed by brand image and brand awareness. The study underscores the critical role of perceived …

Qualitative Characteristic Of Financial Statement Information And Implementation Psak 73 : Case Study In The Advertising Services Pt Abc, Hasnawati Hasnawati, Marsdenia Marsdenia, Trie Wiesty Cindy Salsabila

Jurnal Vokasi Indonesia

The quality of information presented in the financial statement is the most important thing for stakeholders in the business decision-making context. There has been a significant change in lease accounting practices due to changes in lease accounting standards for all business entities in countries that adopt IFRS. In 2017 the IASB published IFRS 16 Leases as new guidance on leases replacing IAS 17. DSAK IAI made adjustments related to IAS 17 to become PSAK 30, then based on the changes that emerged PSAK 30 was revoked and adjustments were made to IFRS 16 to become PSAK 73. These changes were …

The Importance And Role Of Public Relations In The Marketing Department At Mangkuluhur Artotel Suites, Habibillah Fitran, Mohammad Ridha

Jurnal Vokasi Indonesia

ABSTRACT The purpose of writing this research is to explain the role of Public Relations in the Marketing Communication Department regarding how to improve brand image, improve marketing and advertising to be more optimal, publish various information and promotions at Mangkuluhur ARTOTEL Suites through various information media and social media, and how to respond to customer complaints, as well as obstacles that occur in hotels related to various customer complaints and poor communication by several individuals within the hotel employees are also accompanied by appropriate solutions. To complete this research, the author collected data by conducting observations accompanied by interviews …

Environmental Tax Reform: Eco-Friendly Policies In Indonesia Amid The Climate Crisis, Ocktarani Ocktarani, Elsie Kasim

Jurnal Vokasi Indonesia

This research starts from the factual problem of the climate crisis phenomenon which causes a domino effect on the environment and the economic sector. Therefore, it is necessary to carry out environmental tax reform (green tax reform). Based on these problems, research was carried out to explain the green tax theory and look at green tax policy in Indonesia. The research method used in this research is qualitative with a constructivist approach. The result of the study indicate Indonesia's implementation of green tax rules signifies a proactive approach to addressing environmental challenges. However the effectiveness of these taxes is contingent …

Accounting Firm Professionals’ Perceptions Of Internal Control And User Issues Associated With Quickbooks, Dena Breece, William Thomas, Daniel Parisian

The North American Accounting Studies

With increased Certified Public Accountants eligible to retire and challenges with hiring quality accounting staff, organizations must be increasingly aware of the likelihood of accounting information system internal control problems and possible solutions to address these issues. With the ongoing desire for sound financial reporting and fraudulent activity on the rise, organizations should also prioritize understanding the existence and differences of system internal controls. This study examines accounting firm professionals’ perceptions or beliefs on potential internal control problems and solutions in utilizing Intuit QuickBooks Desktop and QuickBooks Online to gain insight on whether problems and solutions exist and any differences …

Online Versus Face-To-Face Instruction: Entry Level Accounting Students Are Performing About The Same, Nancy L. Johnson, Candalyn B. Rade

The North American Accounting Studies

Students today demonstrate strong aptitude for using online learning resources resulting from most completing high school during the COVID-19 pandemic. Learning resources available for instructional design include faculty created, publisher provided, and a plethora of online videos. This study aimed to understand if scores on graded assignments differ between online (OL) and face-to-face (F2F) sections of entry-level accounting, differences in student learning resources access, and if access correlates with performance on graded assignments. Findings revealed students performed similarly in OL and F2F sections on many, but not all graded assignments. Video resource access was higher for OL students and was …

Pengaruh Loneliness Di Tempat Kerja Serta Peran Perceived Organization Support Dan Resilience Terhadap Psychological Well-Being Di Jabodetabek, Nurisqia Caesar Pramadhani

Jurnal Manajemen dan Usahawan Indonesia

This study explores the impact of workplace loneliness on the psychological well-being of Generation Z and Millennial employees in the Greater Jakarta area, considering the role of perceived organisational support and resilience as moderating variables. Using a cross-sectional survey approach with 334 respondents, this study found that loneliness at work negatively affects psychological well-being. In contrast, POS and resilience have a significant positive influence. Resilience was also shown to moderate the relationship between workplace loneliness and psychological well-being, strengthening individuals' ability to deal with loneliness constructively. These results emphasise the importance of developing organisational policies that support employees' social connectedness …

Utaut And In-App Purchase: Revealing Factors Driving Users To Switch To The Premium Version In Online Dating Apps, Diyanti Pratiwi Ginting, Gita Gayatri

ASEAN Marketing Journal

This study aims to understand the factors influencing purchase intention in premium online dating applications. The main focus is on performance expectancy, effort expectancy, privacy risk, habit, enjoyment, social value, and quality. Data was collected through an online survey in March 2023 with respondents residing in Indonesia. The research method used is descriptive quantitative, based on the Unified Theory of Acceptance and Use of Technology (UTAUT). The variables in this study were measured using a 5-point Likert scale. The sample consisted of online dating app users who had never subscribed to the premium version and had been using the app …

Analisis Hubungan Volatilitas Pasar Saham, Foreign Portfolio Investment, Dan Indikator Makroekonomi Pada Saham Syariah Sektor Energi Di Indonesia Tahun 2011-2023, Syahrul 'Ali Ibrohim

Jurnal Manajemen dan Usahawan Indonesia

This research aims to analyze the relationship between stock market volatility, Foreign Portfolio Investment (FPI), interest rates, exchange rates, and the Industrial Production Index (IPI) on Islamic stocks in the energy sector in Indonesia from 2011 to 2023, using the Autoregressive Distributed Lag (ARDL) method and monthly frequency data. The research results indicate the existence of cointegration or a long-term relationship among each tested variable as the dependent variable. The long-term test results show that volatility in Islamic stocks in the energy sector is positively influenced by FPI activity. Furthermore, the exchange rate positively affects the IPI. Meanwhile, in the …

A Conceptual Framework Of Work Passion And Key Intelligences Among Coaches, Paul Yuseung Doh, Minjung Kim, Brent D. Oja

Journal of Applied Sport Management

This study proposes a conceptual framework that integrates work passion and three key intelligences: cultural intelligence, digital intelligence, and emotional intelligence, to enhance coaching effectiveness and psychological well-being in sport. The framework explores the anticipated antecedents and outcomes of work passion and these intelligences among coaches. The proposed framework contributes theoretically by highlighting the role of work passion and integrative intelligences as foundational elements for innovative work behaviors in sport coaching, which ultimately enhancing both coaching effectiveness and psychological well-being among coaches. This framework also offers practical insights for sport organizations to strategically invest in coaching development, promoting adaptive, tech-savvy, …

What Happens When Grit Goes Bad? Conceptualizing “Dark” Grit Among Sport Employees, Brent D. Oja, Samantha L. Jordan

Journal of Applied Sport Management

This paper details the complexities of the construct known as “grit” and specifically examines the potential for the positive effects of grit to turn maladaptive or “dark.” Although grit is commonly viewed as a generative construct that helps individuals achieve success and experience well-being, past scholars have suggested there could be a “too much of a good thing” effect whereby the helpful outcomes of grit reach a turning point and become detrimental. We propose that the sport industry is an ideal environment for this phenomenon to occur because the industry has high labor demands, and its employees have a strong …

Fostering Sport Employees’ Passion And Enhancing Organizational Success In Intercultural Sporting Events, Young Do Kim, Chanwook Do, Paul Yuseung Doh

Journal of Applied Sport Management

This study emphasizes the role of sport employees’ passion in intercultural sporting events, specifically within professional sport leagues in the United States. The proposed framework identifies key factors that shape employee passion and explore its impact on organizational success, highlighting how fostering passion enhances innovative work behavior, intercultural communication effectiveness, task performance, and psychological well-being. Additionally, this research highlights the importance of cultural intelligence and meaningful work within the conceptual framework. The study offers strategies for sports organizations to cultivate passion, thereby strengthening employees’ work behavior in intercultural sporting contexts.

Passion For What? Key Considerations For Passion In The Sport Workplace, Steve Swanson

Journal of Applied Sport Management

The sporting world is replete with emotion. Intense feelings of many forms are experienced by a wide range of actors consuming sport, with passion receiving some of the greatest attention across a spectrum of emotions studied in sport management. The notion of passionate employees is ubiquitous in the sport environment, with research suggesting emotion from the sporting arena spills over to the workplace. This article highlights key considerations about sport employee passion that need addressing, including what it is that they are actually passionate about, the role that identity plays for these individuals, and whether sport employee passion is inherently …

Passion In Sport Management Research: Looking Back To Move Ahead, Jiayao Qi, Marshall Magnusen, Samuel Y. Todd

Journal of Applied Sport Management

As a nearly “abused” term, passion is pervasive and distinctive concept in the sport industry. However, research about passion has often been limited to mainstream frameworks such as the dualistic model of passion, which was originally developed among sport participants (e.g., athletes) with survey-based research methods. Though helpful, this has created a gap between what the current literature offers and what is needed from contemporary passion research in sport management. Notably, more attention needs to be given to both sport job seekers and sport employees. Accordingly, in this piece, we look back on passion, covering its history, key theories, and …

Pengaruh Employer Branding Terhadap Retensi Pegawai Dengan Job Satisfaction, Organizational Identification Serta Career Development Sebagai Mediator: Studi Pada Pekerja Perusahaan Teknologi, Karina Pricilla, Fanny Martdianty

Jurnal Manajemen dan Usahawan Indonesia

This study aims to investigate the effect of employer branding on employee retention with the mediating role of job satisfaction, organizational identification, and career development. This research uses a quantitative method using a questionnaire survey involving 400 workers in Jabodetabek technology companies. Data processing was carried out using Structural Equation Modeling (SEM) with Lisrel 8.8 software and it was found that employer branding has a significant influence on job satisfaction, organizational identification, and career development. However, of the three mediations used, only one had a significant effect, namely job satisfaction. Thus, this study shows that although employer branding has a …

Perlakuan Akuntansi Terhadap Pendapatan Dari Kontrak Dengan Pelanggan Pada Pt Svt Berdasarkan Psak 115, Michelle A. Ronauli, Arthaingan H. Mutiha

Jurnal Administrasi Bisnis Terapan

This study aims to discuss the application of PSAK 115 in recognizing revenue from customer contracts at PT SVT, a company operating in the oil and gas industry. PT SVT's revenue is derived from contracts with customers, requiring the implementation of PSAK 115 in the preparation of its financial statements. PSAK 115 establishes five (5) steps in revenue recognition from contracts, including contract identification, performance obligation determination, transaction price allocation, allocation of price to performance obligations, and revenue recognition upon fulfillment of obligations. This research employs a qualitative method with a field study and literature review approach, using the 2023 …

Identifying Factors Of Consumer’S Purchase Intention On E-Cars, Dhita Nur Maulida, Fatya Alty Amalia

ASEAN Marketing Journal

Manuscript type: Research Article

Research Aims: To evaluate the factors that can shape attitudes to use and purchase intentions for e-cars, either directly or through mediating variables.

Design/methodology/approach: Data were collected through a quantitative approach by administering a survey to 410 respondents, both those who already owned an e-cars and those who did not. Analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method.

Research Findings: The output shows that Performance Expectancy and Social Influence significantly influence Attitude Toward Using and Purchase Intention. Meanwhile, Facilitating Condition positively affects Attitude Toward Using, but requires the mediation of Attitude Toward …

Exploring The Dynamics Of Umbrella Brand And House Of Brand Strategies On Organizational Performance: A Comparative Analysis, Olalekan Ezekiel Ajayi

ASEAN Marketing Journal

The study examined the impact of dimensions of Umbrella Brand and House of Brand Strategies (brand awareness, customer trust, Brand Message, and Brand decision) on Organizational Performance. A sample of 109 Marketing managers and representatives within the Coca-Cola Company in Ido, Lagos Mainland. Data analyse both descriptive and inferential statistics using the IBM-SPSS version 27. There was significant prediction of brand awareness on organizational performance F(1, 99) = 302.14, R² = 0.46; pcustomer trust on organizational performance F(1, 99) = 102.24, R² = 0.46; pbrand awareness on organizational performance F(1, 99) = 88.15, R² = …

The Empowerment Of Consumers With Disabilities: The Role Of Self-Esteem, Accessibility, And Access To Information, Megawati Simanjuntak, Fauzia Rahmi, Santi Utami Dewi

ASEAN Marketing Journal

Consumer empowerment in Indonesia remains relatively low, particularly for individuals with disabilities. This study investigates the roles of accessibility, self-esteem, and information access in empowering disabled consumers. A total of 100 participants with physical disabilities, aged 17 and older, were surveyed regarding their online and offline purchasing experiences. Data were collected via an online questionnaire and analyzed using SEM PLS. Results indicate that self-esteem and information accessibility significantly influence the empowerment of consumers with disabilities, with the Disabled Consumer Empowerment Index categorized as "not empowered." Notably, the knowledge dimension received the lowest scores based on a traffic-light system. These findings …

Perspectives On Passion In Sport Management Research, Marshall Magnusen

Journal of Applied Sport Management

The focus of this special issue is to continue to broaden discussions of passion in sports to management contexts with sport personnel rather than marketing contexts with sport consumers. This is done through an offering of several “think pieces” with the goal of inspiring new and creative scholarship about passion in sport work environments.