Business Commons^™

The Past, Present, And Future Of China-Related Accounting Research, Qiang Cheng, Luzi Hail, Gwen Yu

Research Collection School Of Accountancy

This discussion makes several observations regarding the past 25 years of China-related accounting research reviewed in Lennox and Wu (2022). First, we discuss factors of supply and demand that led to the rise of China-related studies and how this growth has contributed to the internationalization of accounting research. We note that the taxonomy of the literature by geographic region rather than topic or methodology is unusual and makes it difficult to formulate a common framework that would help organize the many contributions. Next, we distill distinct patterns in authorship, choice of topics, and asserted contributions of China-related studies. Studies are …

Introducing A Model For How Knowledge-Driven Agile Innovation Can Drive Digital Transformation In Firms, Lipika Bhattacharya, Clarence Goh, Gary Pan

Research Collection School Of Accountancy

Digital transformation often arises from the distribution of tasks among interdisciplinary teams of experts. One important factor that determines the success of digital transformation relates to an organization’s ability to innovate in an agile manner. In this article, we identify key drivers of digital transformation, which include organizational agility, knowledge management and innovation. Another crucial aspect of knowledge management relates to the coordination of knowledge. It is important for organizations to focus on knowledge coordination because the lack of coordination can dissuade them from meeting the demands for flexibility and speed during digital transformation, thereby negating the potential benefits from …

Factors Impacting Sme Business Resilience Post-Covid-19, Kerry Brown, Ferry Jie, Thi Le, Jalleh Sharafizad, Fleur Sharafizad, Subhadarsini Parida

Research outputs 2022 to 2026

The ability of an organization to respond to a crisis with agility is vital for business leaders to maintain business continuity. Our paper examined how business owners responded to the challenges caused by the pandemic. Using online surveys for data collection, we investigated a critical agility issue of supply chain risks through understanding the interrelationship of various business capability factors. Partial least squares path modeling (PLS-PM) was applied to a sample of 220 participants who were owners of micro, small, and medium businesses in Western Australia. The findings showed that the businesses’ efficiency, financial strength, and flexibility in sourcing affected …

Applications Of Disruptive Digital Technologies In Hotel Industry: A Systematic Review, Mohammad Iranmanesh, Morteza Ghobakhloo, Mehrbakhsh Nilashi, Ming-Lang Tseng, Elaheh Yadegaridehkordi, Nelson Leung

Research outputs 2022 to 2026

This study aims to review and synthesise the contributions of disruptive digital technologies to hotel performance. A sample of 3,914 articles was extracted from the Web of Science and Scopus databases. After screening by two content assessors, a total of 79 articles related to the applications and adverse impacts of digital technologies in the hotel industry were identified and reviewed. The study synthesised the literature on the contributions of various technologies to six hotel performance dimensions: financial, competitiveness, quality of service, resource utilisation, flexibility, and innovation. The directions for future studies were suggested based on the identified gaps in existing …

Cost-Aware Generalized Α-Investing For Multiple Hypothesis Testing, Thomas Cook, Harsh Vardhan Dubey, Ji Ah Lee, Guangyu Zhu, Tingting Zhao, Patrick Flaherty

Information Systems and Analytics Department Faculty Journal Articles

We consider the problem of sequential multiple hypothesis testing with nontrivial data collection cost. This problem appears, for example, when conducting biological experiments to identify differentially expressed genes in a disease process. This work builds on the generalized α-investing framework that enables control of the false discovery rate in a sequential testing setting. We make a theoretical analysis of the long term asymptotic behavior of α-wealth which motivates a consideration of sample size in the α-investing decision rule. Using the game theoretic principle of indifference, we construct a decision rule that optimizes the expected return (ERO) of α-wealth and provides …

School Of Culinary Arts & Food Technology Newsletter (Autumn Edition 2022), James Murphy

Other resources

The School of Culinary Arts and Food Technology, TU Dublin, Autumn Newsletter captured the many events, research, awards, significant contributions and special civic and community activities which the students and staff members of the school across our (3) three campuses have successfully completed up to the Autumn period of 2022. The successful completion of these activities would not be possible without the active and on-going support of the 'INSPIRED' friends of Culinary Arts (school supporters) and our school's industry association supporters.

2022-10-27 Academic Issues Committee Recommendations To Uar 112, Morehead State University. Faculty Senate., Academic Issues Committee.

Faculty Senate Records

Recommendations to the revised UAR 112 submitted by the Academic Issues Committee to the Faculty Senate on October 27, 2022.

Nebraska Monthly Economic Indicators: October 26, 2022, Eric Thompson

Leading Economic Indicator Reports

The LEI-N rose by 0.34% in September 2022, after a small decline in July and August. The leading indicator is designed to predict economic growth six months in the future. A flat value for the indicator over the last three months signals a stagnant economy in Nebraska at the end of 2022 and the beginning of 2023. Three components of the leading indicator improved during September. There was an increase in hours worked in the manufacturing industry. There was also a decline in initial claims for unemployment insurance and respondents to the September Survey of Nebraska Business reported plans to …

Presentation-School Of Culinary Arts & Food Technology Awards Ceremony 2023, James Murphy

Other resources

This presentation captured the School of Culinary Arts & Food Technology, TU Dublin Awards Ceremony 2022 held in the Central Quad building on it's Grangegorman Campus, Dublin 7. The awards ceremony celebrate the magnificent achievements of the students and staff across their professional practice, new publications, research, National and International competitions, seminars, conferences and community engagement. These achievements would not be possible without the active and ongoing support of the school's sponsors (who are highlighted in this presentation). The school also remembers colleagues, students and industry figures who sadly passed away in the last year. If you interested in supporting …

Robotics: The Ponderings Of An Hospital Ceo In The Netherlands, Gerard Van Der Star, Arjen Van Klink Dr

Case Studies

A CEO of a Dutch public hospital contemplates about what he just read. This is disrupting news! It will have major consequences when this way of surgery becomes common good. It requires not only surgeons to rethink their profession but what is more important it requires a total new vision on healthcare in particular. The speed of development in the healthcare robot industry is impressive. How much longer does it take before developers find a way to transform robotic systems from being dependent to semi-autonomous to eventually, fully autonomous systems, like what he just read?

Two To Tango Is Not Enough: How To Build Ecosystems For Smart Service Innovation?, Jan-Philipp BüChler Prof. Dr.

Case Studies

Senior managers of two German mid-sized world market leaders in sensor electronics (ifm electronic) and mechanical engineering (GEA Group) discuss the opportunities and barriers of developing smart service innovations. The case study addresses different roles and patterns in ecosystems of multiple collaborating actors in different stages of development. The open-end discussion invites learners to evaluate the opportunities from different perspectives based on industry-specific experiences.

Perceptions Of Higher Education: Gender Differences In Utah Secondary School Students, Carlee Dynes, Emily S. Darowski, Susan R. Madsen

Marketing and Strategy Faculty Publications

According to 2020 US Census data, 20.6% of females 25 years or older have earned a bachelor’s degree, compared to 19.8% of men.¹ Within the same age group in Utah, females show the same pattern: 23.4% have earned a bachelor’s compared to 22.6% of males. Although statistics show gains in female educational attainment, females in Utah are more likely to have participated in some college with no degree (26.2%) or have an associate degree (11.1%), compared to males in Utah (24.9% and 8.8%, respectively). Additionally, although national rates show more females (13.0%) than males (12.4%) have earned graduate or …

Portwest’S Future Strategy: Fashionising Workwear – Threading The Needle, Fiachra Coll, Damian O'Reilly

Case Studies

Portwest- should they further pursue the leisurewear / workwear market or should they focus on expanding the current range?

Portwest is a global manufacturer and innovator of workwear, safetywear and Personal protective equipment (PPE) and one of the fastest growing workwear companies in the world. Recently, the company launched an “Inspired Workwear” collection targeting the leisurewear/workwear market. It is a departure from their traditional markets where their acquisition strategy has seen Portwest rapidly gain market share. Management are concerned that this new departure may take resources from the core business of Workwear and dilute key resources.

Evaluation Of Breastfeeding App Features: Content Analysis Study, Lauren Dinour, Antoinette Pole

Department of Nutrition and Food Studies Scholarship and Creative Works

Background: While a variety of health apps abound, less than half of adults in the United States report using a health app, despite the ubiquity of smartphones among users aged 18 to 49 years. Several studies have examined the use of breastfeeding apps; however, less is known about the types of features found on these apps and what factors might influence app ratings.

Objective: This paper seeks to characterize breastfeeding apps, assess whether apps with higher user ratings differ from apps with lower user ratings in their tracking and nontracking features, and analyze whether the type and number of features …

2022-October-26-Etsu Part Of Cworph, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY (Oct. 26, 2022) – Supported with a first-of-its-kind joint $4.7 million cooperative agreement from the Health Resources and Services Administration (HRSA) and the Centers for Disease Control and Prevention (CDC), six U.S. universities have come together to conduct robust public health workforce research, evaluation and analysis:  

• University of Minnesota
• Johns Hopkins University
• Columbia University
• Indiana University
• University of Washington
• East Tennessee State University

The unique collaboration is called the Consortium for Workforce Research in Public Health (CWORPH). Led by the Center for Public Health Systems at the University of Minnesota School of Public Health (SPH), CWORPH’s research will …

Historical Corn Price Evolution Implications For Pre-Harvest Hedging, Cory Walters, Richard K. Preston

Cornhusker Economics

Commodity markets evolve through information provided by participating buyers and sellers and throughout this process the conditions in which commodity markets work are revealed. Producer pre-harvest commodity marketing can be further developed by incorporating information on how commodity markets work, leading to better farm financial performance.

We investigate how commodity markets have historically evolved from spring to fall. While changes in future prices appear random in any given year, observing average daily prices over 32 years could uncover a seasonal tendency. In the past 32 years, the average daily price tends to be higher in the spring than the fall, …

Portwest’S Future Strategy: Achieving €1billion Turnover – Portwest And The Global Workwear Market, Fiachra Coll, Damian O Reilly

Case Studies

Portwest is a global manufacturer and innovator of workwear, safetywear and PPE and one of the fastest growing workwear companies in the world. The company has pursed growth successfully for the last 20 years, successfully employing new market entry strategies along with strategic acquisitions to gain footholds in over 130 countries worldwide. The company has also maintained a vertically integrated supply chain, owning factories and distribution centres.

Growth can come at a cost- increasingly complex operations, a growing product portfolio and an increased exposure to risk in terms of business continuity. Should Portwest continue to aggressively target growth through new …

Glendalough Distillery: The Internationalisation Challenge, Aileen Kennedy Dr, Tara Rooney Dr

Case Studies

This case study focuses on the emergence and growth of an Irish-owned start-up challenger brand Glendalough, entering the highly competitive global whiskey market. From their origins in 2011, this small enterprise has gained global attention for their innovative products, their strong focus on branding and their rapid success. The case centres on their acquisition by Mark Anthony Brands, a major North American drinks producer and distributor, who took a stake in the business early on.

The next phase for Glendalough will focus on how to maximise this relationship with Mark Anthony Brands. While this will give them increased access and …

Birkman.Nl: Crafting The Future, Helen De Haan Dr

Case Studies

Birkman.nl is a small branch of a large US-Based consultancy company Birkman.nl. In an increasingly overcrowded and fragmented assessment market. Despite this challenge, Birkman.nl has maintained a stable competitive position. However, the competition coming from the consulting and software industries has created new entrants and substitutes for Birkman in the European market. Meanwhile, the lack of marketing strategy and budget does not help to address the large heterogeneity in different European countries. The CEO of Birkman.nl Mr. van der Loo is actively searching for new customers in the Dutch and surrounding markets, and, if possible, is looking to enter the …

Iq-Pass: Accelerate And Upscale To The Next Level, Helen De Haan

Case Studies

European business environment has many specific market conditions due to the differences in terms of legislation, culture & language, business practices, etc. Many European companies are in the transition of combining digital transformation (apps, software and platform development) and their traditional industrial bases. Another trend in European business development is consolidation, i.e. merger and acquisitions. Small but very innovative companies can be easily taken over by larger companies. When such a small but innovative company becomes a business unit in of a large organisation after acquisition or take-over, maintaining innovation-based growth can be problematic. By understanding this dynamic and the …

The Burren Smokehouse, Aileen Kennedy Dr, Tara Rooney Dr

Case Studies

The Burren Smokehouse is one of Ireland’s best known artisan producers of organic Smoked Salmon, Mackerel, Trout and Gauda Cheese using 100% Irish quality raw materials for its products. This case explores the role of the Brand and brand experiences in the artisan food market. The role of place in the brand story and values is central to The Burren Smokehouse and the expansion of the operation to include a visitor centre has ensured that these values are embedded.

The case explores the role of visitor experiences and asks the student to Identify and discuss the strategic and tactical business …

Instigating Change And Managing Growth: Keogh’S Progression From Local Family Business To International Player, Donal O Brien Dr

Case Studies

This case is about the progression of a family business from small local holding to a diversified local and international player. The Keoghs family farm has been in existence for over 200 years in the same location just north of Dublin City, Ireland. Huge changes in the market and consumers behaviour have forced the family into major changes to reinvent the business. The case focuses on the drivers of these decisions and the process management had to go through to implement change.

Keeping It Agile: The Internationalisation Decision For The Agile Executive, Siobhan O Regan, Roger Sherlock

Case Studies

This case focuses on The Agile Executive, a company looking for new market opportunities to expand their business in several possible European markets.

This case is also an exercise case for students to practice their knowledge from the perspective of strategic management, branding, marketing & sales, conducting market research and the development of feasible marketing entry strategies, all based on clear use of robust criteria, aligning with the core competences, resources and capabilities of the organisation.

This case can be divided into sub-cases that could focus on answering the questions of how to enter or expand in a target European …

What Makes A Great Strategy? Gea Farm Technologies Road To Smart Farming, Jan-Philipp BüChler Prof. Dr.

Case Studies

GEA Farm Technologies is a mid-sized world market leader of mechanical equipment and service solutions for milk production and livestock farming. Senior management of the hidden champion gets approval for an accelerated acquisition strategy to boost growth and innovate the business model vis-á-vis strong competitors in order to lead and develop the market. However, the existing strategic management of internal technology development would be altered and a significant part of management attention would be shifted towards M&A as well as post-merger integration efforts. The case study invites students to explore the benefits and limits of this business model innovation and …

Coming Out Ahead While Losing A Partner: The Thoroughbred Industry Stays On Course, Darcy Fudge Kamal, Cristina Nistor, Charu Sinha

Business Faculty Articles and Research

Purpose

In many industries, firms collaborate as business partners, which helps them achieve superior outcomes and ensure survival in a crisis. Business relationships help companies access limited resources, share information and build trust within the community. This paper aims to highlight the strategies that firms can use to adapt to the loss of a business partner.

Design/methodology/approach

This study considers qualitative examples from what happens when a business partner disappears in the Thoroughbred horse industry. The authors draw attention to several types of partner loss due to firm bankruptcy, owner death and strategic restructuring.

Findings

This paper proposes a framework …

Is Sophistication Always Better? Can Perceived Data Analytic Tool Sophistication Lead To Biased Judgements?, Jared Koreff, S. Perreault

School of Business Faculty Research

The rise of technology-enabled data analytic tools creates opportunities for firms to improve audit quality related to complex estimates. To combat auditors’ resistance to using technology-enabled tools, firms may promote the sophistication of such tools to their audit staff. However, there is a paucity of research that has examined how auditors’ perceived sophistication of an analytic tool impacts judgments about audit evidence. We conduct an experiment and find that, holding all other information constant, the preferences of an audit supervisor interact with the perceived sophistication of an analytic tool to jointly impact auditors’ anticipated evaluation from a supervisor and, in …

A Message To Our Community, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

Tesla Transformation And Hidden Champions: The Pace Of Innovation It The Only Thing That Matters In The Long Run., Jan-Philipp BüChler Prof. Dr.

Case Studies

After having internally invested significant amounts of time and resources into customer-specific development, the CEO of CoMaTec - family-owned and mid-sized world-market leader in the automotive industry - receives the contract for batch production from emerging electric automotive giant TESLA. However, the timing for the final development stage and start of production (SOP) deviates distinctly from all prior agreements. The tightened timing would put his company at tremendous risk. Should he accept the contract? Which mitigation strategies present an option for managing the emerging risks?

Entering The Next Level Of Value Generation: Servitization And Digitization For Industry 4.0 By Ifm Electronic, Robert Ciszewski, Jan-Philipp Büchler Prof Dr

Case Studies

Ifm electronic is a mid-sized wold market leader in sensor electronics for industry and automotive applications. The hidden champion shows an impressive growth trajectory in the last 20 years from around 200 mio. € to 1 bn. € in 2019. In this case study, the ambitious leaders of this company start to elaborate the strategy for achieving the next billion. Students are required to identify the drivers of growth in the past decades and evaluate the steadiness of this recipe for success in the context of major shifts and technological advances in key customer industries such as industry 4.0 and …

Exspectare: A Digital String, Arjen Van Klink Dr, Johan Reijenga

Case Studies

The pandemic and labour market shortages in the Dutch healthcare sector have demanded much attention from managers. In many ways the situation has resulted in enormous challenges and dilemmas for everyone working in the healthcare sector, whether as a carer or board member. Healthcare institutions deal with regulations, complicated financial accountability, and social issues. It is not always easy to get recognition for how much the sector serves society. Henk is almost 59 years old and has been working with heart and soul in the sector for Nursing and Care Homes & Homecare (VVT) for decades. The last six years …