Business Commons^™

Understanding Employee Motivation And Organizational Performance: Arguments For A Set-Theoretic Approach, Michael T. Lee, Robyn L. Raschke

Accountancy Faculty Publications and Presentations

Empirical evidence demonstrates that motivated employees mean better organizational performance. The objective of this conceptual paper is to articulate the progress that has been made in understanding employee motivation and organizational performance, and to suggest how the theory concerning employee motivation and organizational performance may be advanced. We acknowledge the existing limitations of theory development and suggest an alternative research approach. Current motivation theory development is based on conventional quantitative analysis (e.g., multiple regression analysis, structural equation modeling). Since researchers are interested in context and understanding of this social phenomena holistically, they think in terms of combinations and configurations of …

Why Use Multiple Choice Questions With Excess Information?, Jason Bergner, Joshua J. Filzen, Mark G. Simkin

Accountancy Faculty Publications and Presentations

The examinations administered by accounting instructors, professional certification examiners, textbook writers, and preparatory accounting software all routinely include multiple-choice (MC) questions with excess (yet related) information. Despite their widespread use, little is known about how MC questions with excess information (hereafter MCE questions) affect student test performance. Based on an empirical analysis of the tests of 374 students in two introductory accounting classes at a single university, we found that average performance was lower on MCE questions than non-MCE questions, but was sensitive to the overall difficulty of the tested concept. We also found no significant difference in the power …

Global Dental Equipment: How Variance Analysis Can Help A Startup Business Survive Growing Pains, Michael T. Lee, Celia J. Renner

Accountancy Faculty Publications and Presentations

This educational case study describes an entrepreneurial crisis at Global Dental Equipment (GDE), a company selling used dental equipment. GDE had grown from a startup and reached a volume of activity such that the founder was no longer able to personally manage all of the dayto- day aspects of the business. The evolution of GDE from startup to rapid growth to bringing in outside investors and a Board of Directors is described. During its early years, GDE’s accounting system supported historical reporting, compliance, and taxation requirements. However, GDE reached a point where it needed to use more detailed and relevant …

Navigating The Accounting Academic Job Market And Related Advice, Jason M. Bergner, Joshua J. Filzen, Jeffrey A. Wong

Accountancy Faculty Publications and Presentations

Purpose:

To disseminate helpful advice to current and future candidates about the accounting academic job market.

Methodology/Approach:

Literature review, interviews with recently hired faculty members, insights from the author’s experiences as both job candidates and search committee members, and discussions with colleagues.

Findings:

In this chapter, we discuss the current state of the job market for accounting professors and offer our insights as well as those from a group of recent graduates. It is our recent experience that many rookie candidates pursue initial faculty positions with an incomplete understanding of many aspects of the market, including how the market clears, …