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Case Analyses Of Standard Accounting Practices, Warren N. Ball Jan 2017

Case Analyses Of Standard Accounting Practices, Warren N. Ball

Honors Theses

The completion of this thesis is due mostly in thanks to ACCY 420, a class designed by the Patterson School of Accountancy and taught by Dr. Victoria Dickinson that gives accounting students a structured process for designing their theses on purposeful accounting topics. During my Junior and Senior years, there was a whirlwind of activity surrounding accounting students: accounting classes step into a new realm of difficulty, internship recruiting begins, and eventually my peers and I departed for multi-month internships. All of that activity left us with far less time to work on our theses than students in other academic …


A Compilation Of Accounting Title Studies, William K. Dossett Jan 2017

A Compilation Of Accounting Title Studies, William K. Dossett

Honors Theses

The purpose of this paper is to investigate a broad range of accounting topics and issues that are areas of complexity in the accounting profession. Through the course of a year in the independent study course, our class, led by Doctor Dickinson, delved into these topics to further our understanding of them. Each case covered a different topic, and, concerning the matter that we researched, we produced a report. Pertaining to each report, please consult the school archives for the Honors Accounting class for any necessary materials. After completing this thesis, our class has developed an understanding for these accounting …


Gaap: An Analytical Study Of Financial Accounting Standards, William Mayo Jan 2017

Gaap: An Analytical Study Of Financial Accounting Standards, William Mayo

Honors Theses

This thesis is comprised of a series of case studies covering various principles and standards of financial accounting. The thesis was created throughout a single academic year and the case studies are ordered to follow the basic elements of a balance sheet. These case studies include financial statement analysis, income and asset ratios, statement of cash flows, accounts receivable, revenue and inventory recognition, depreciation and fraud, GAAP standards compared to IFRS standards, debt, stockholders' equity, securities, revenue growth and regulatory issues, tax liabilities, and pensions and retirement plans. The purpose of this thesis format is to provide analysis for and …


A Discussion Of Thirteen Financial Accounting Topics, Jordan Barr Jan 2017

A Discussion Of Thirteen Financial Accounting Topics, Jordan Barr

Honors Theses

The purpose of this paper is to investigate thirteen different financial reporting topics and principles using specific scenarios that have been presented in a case study. These topics include the effects of different U.S. GAAP reporting options, the calculation of return on net operating assets, the statement of cash flows, the treatment of accounts receivable, U.S. GAAP policies, the effects of depreciation expense, contingencies, long-term debt, common stock, the treatment of investments, revenue recognition, the effects of deferred income taxes, and retirement obligations. Each case study introduces a company (or multiple companies) that exemplifies the topic for analysis. Then, several …


Work Engagement: Antecedents And Effects On Student Employee Academic Engagement, Chase V. Moore Jan 2017

Work Engagement: Antecedents And Effects On Student Employee Academic Engagement, Chase V. Moore

Honors Theses

Drawing on the Job Demands-Resources (JD-R) model, this study explores the effect of the resources student employees receive from management and from the nature of their work on their engagement at work and their engagement in academic pursuits. Student workers make up a significant pool of workers in our institutions of higher education and supporting academic achievement of student workers is consistent with our institutions' missions. Accordingly, the purpose of this study is to examine the antecedents (supervisory support, supervisory feedback, person-organization fit, and person-job fit) that affect levels of work engagement of students employed in educationally-situated work environments, and …


Style For Life: A Fashion Blog Analysis, Lynley-Love Jones Jan 2017

Style For Life: A Fashion Blog Analysis, Lynley-Love Jones

Honors Theses

Social media usage has drastically increased and has made interacting with a much larger number of people from around the world possible. Because social media has allowed increased interaction, blogging has been able to capitalize on this by building brand awareness and exposure in the market with more people as a result. This has also helped fashion blogging become a huge part of the fashion industry, with it now being viewed as a respectable facet of the industry. These people have become hugely influential in the fashion world, having been deemed the title of product influencers. Consumers become invested in …


Analysis Of Financial Accounting Procedures And Applications, Mary Stewart Hurst Jan 2017

Analysis Of Financial Accounting Procedures And Applications, Mary Stewart Hurst

Honors Theses

This thesis is a compilation of accounting problems in an exploration of core accounting principles. Each case is a unique illustration of one of these financial accounting concepts and is an application of the principles and procedures associated with it. Within each case there is an executive summary describing the situation outlined in the case, the most important procedures used to solve the problem, and the ultimate outcome of the case. Following the executive summary is an appendix in which many specific questions were addressed. Additionally, within the appendices are included many figures, including journal entries, calculations, comparisons, and financial …


Financial Reporting: An Analysis Of Accounting Methods And Principles, Nathan C. Mccall Jan 2017

Financial Reporting: An Analysis Of Accounting Methods And Principles, Nathan C. Mccall

Honors Theses

This paper is a compilation of several analyses of various accounting methods and practices. Each chapter takes a different area of accounting and uses a well-known company to explain the theory behind a specific method or area of accounting. Through reference to these companies, the paper attempts to simplify some complex accounting processes. The real business examples help illustrate these concepts in a reader friendly format. The goal of this paper is to convey basic accounting principles to those without prior knowledge in accounting, allowing them to grasp the main concepts and understand the theory behind the standards of this …


The Practical Application Of The United States Accounting Codification, Parker Durham Jan 2017

The Practical Application Of The United States Accounting Codification, Parker Durham

Honors Theses

The United States Accounting Standards Codification is the source of the Generally Accepted Accounting Principles, or GAAP, that all publically traded U.S. companies and many private companies adhere to. This thesis concerns the United States Accounting Codification and how it is applied to real-life scenarios derived from various business activities. These different scenarios were provided by Dr. Victoria Dickinson in a series of twelve different case studies and covered numerous areas of financial reporting. This thesis is the compilation of the solutions to those case studies and has been verified to be in accordance with Generally Accepted Accounting Principles. Numerous …


How Startups Succeed — A Look At How Architectural Innovation Provides A Competitive Advantage, Pontus V. Andersson Jan 2017

How Startups Succeed — A Look At How Architectural Innovation Provides A Competitive Advantage, Pontus V. Andersson

Honors Theses

The recent rise of high profile startups in the news and the prolific attention given to the entrepreneurial culture during an economic makes understanding how startups work a point of interest for many. The glamorization of shows like Silicon Valley and the growth of online personalities and their followers makes it even more exciting. But why do so many startups fail so drastically and a few reach unfathomable heights and why are household companies so interested in them? This paper addresses one of the underlying themes that drives business today, specifically, architectural innovation, or how companies organize. By following the …


A Comprehensive Analysis Of Corporate Financial Information Through Integrated Case Studies, Tanner West Jan 2017

A Comprehensive Analysis Of Corporate Financial Information Through Integrated Case Studies, Tanner West

Honors Theses

This report is an analysis of thirteen case studies concerning various topics in accounting. The purpose of this report is to analyze, explain, and evaluate specific concepts in accounting through the thirteen case studies. These case studies were prepared over the course of the 2015-2016 academic year through the ACCY 420 honors course. Accounting concepts covered throughout the cases include: pensions, tax research, financial reporting, and long-term liabilities. Each case study includes the executive summary, the questions responses, and additional calculations. Some case studies are about real world companies while others involve fictional companies and accounting scenarios. The ultimate goal …


Interpretations And Implementations Of Various Accounting Standards, Hannah Claire Farmer Jan 2017

Interpretations And Implementations Of Various Accounting Standards, Hannah Claire Farmer

Honors Theses

This thesis examines how to interpret and implement a variety of accounting standards. By using a variety of accounting cases, I have researched the issue at hand to determine the proper accounting standard that provides guidance on the way the issue must be treated. In some of these cases, such as the tax case, the guidance regarding the treatment of the tax percentages is very loose. In instances such as these, there may be several answers to the problem at hand. However, in many other cases, the guidance that accompanies the standards relating to the case are very straight-forward and …


Analysis Of Financial Accounting Techniques And Applications, Joseph Lascara Jan 2017

Analysis Of Financial Accounting Techniques And Applications, Joseph Lascara

Honors Theses

This thesis sets to examine the core accounting principles in financial accounting and apply those principles to companies' financial statements and 10-K's. Starting from simple transactions and adjusting entries, each topic moves through the financial statements and applies them to different companies. The second half examines more advanced accounting topics such as pensions and the buying and selling of securities. Among each section is also a thorough set of figures that highlight specific journal entries, data, or calculations to enhance the understanding of these topics. Each topic was researched through various case examinations relating to a particular area of financial …


The Financial Analysis And The Application Of U.S. Gaap Principles, Lauren Vonder Haar Jan 2017

The Financial Analysis And The Application Of U.S. Gaap Principles, Lauren Vonder Haar

Honors Theses

This thesis follows eleven case studies examining various accounts of U.S. GAAP financial statements. Each case study represents a specific area of the financial statements, and each case uses a different company to analyze the accounts. Through the cases, commonly misstated items are explored. The purpose of this thesis is to determine the proper U.S. GAAP treatment of these items. The thesis explores all areas of the financial statements including accounts from both the income statement and balance sheet. The thesis was written during the Honors Accy 420 class during the academic year 2015-2016. The class allowed me to gain …


Research And Analysis Of Selected Financial Reporting Topics, Edward Donelson Lake Jan 2017

Research And Analysis Of Selected Financial Reporting Topics, Edward Donelson Lake

Honors Theses

Throughout the 2015-2016 school year, I completed several different cases within the realm of financial reporting and accounting. The purpose of this research was not only to familiarize myself with financial reporting methods but also to take a deep dive into the intricacies of financial statements. Thus, this thesis paper will look vastly different than most theses submitted to the Honors College, for it covers a broad range of topics rather than honing in on just one area. The cases range from private companies to public companies, some domestic and some international. Throughout my research, one will find that any …


Recruitment And Selection In A Mass Hiring Event Of A Sme, Emily Sutphin Jan 2017

Recruitment And Selection In A Mass Hiring Event Of A Sme, Emily Sutphin

Honors Theses

Using a qualitative approach, I examined the relationship between formal recruitment and selection practices and the success of a mass hiring event in a small and medium sized enterprise (SME). For the purpose of my study, I will use prominent research in order to examine small and medium enterprises recruitment and selection processes and translate these findings to a mass hiring event with recruitment and selection. My literature review will help guide findings based on the qualitative data I collected. Data was drawn from observation, formal and informal interviews with key individuals within the company, and document analysis. A case …


Proactive It Incident Prevention: Using Data Analytics To Reduce Service Interruptions, Mark G. Malley Jan 2017

Proactive It Incident Prevention: Using Data Analytics To Reduce Service Interruptions, Mark G. Malley

Walden Dissertations and Doctoral Studies

The cost of resolving user requests for IT assistance rises annually. Researchers have demonstrated that data warehouse analytic techniques can improve service, but they have not established the benefit of using global organizational data to reduce reported IT incidents. The purpose of this quantitative, quasi-experimental study was to examine the extent to which IT staff use of organizational knowledge generated from data warehouse analytical measures reduces the number of IT incidents over a 30-day period, as reported by global users of IT within an international pharmaceutical company headquartered in Germany. Organizational learning theory was used to approach the theorized relationship …


Exploring The Employability Of African-American Male Ex-Offenders In Local Government, Chandra Latrelle Porter Jan 2017

Exploring The Employability Of African-American Male Ex-Offenders In Local Government, Chandra Latrelle Porter

Walden Dissertations and Doctoral Studies

The public sector is the largest employer that requires a background check. When African-American male ex-offenders return to their communities, they are often unable to find work in local government because of their criminal record. The central research question for this phenomenological study explored the lived experiences of African-American male ex-offenders regarding their employability in the local government sector. Guided by Sampson and Laub's life course perspective theory, a purposeful sample of 5 African-American male ex-offenders who applied for work or who currently work for local government entities in the state of Georgia was selected for this study. A three-interview …


Leadership Strategies And Employee Performance Within Small Business, Letica Carla Sellers Jan 2017

Leadership Strategies And Employee Performance Within Small Business, Letica Carla Sellers

Walden Dissertations and Doctoral Studies

The survival of the small business industry is important to the United Sates workforce and economy. The purpose of this multiple case study was to explore leadership strategies of 2 small business managers in a manufacturing setting who had a demonstrable record of improving employee performance to meet organizational goals. The conceptual framework for this study was Burns and Bass's transformational leadership theory. The small business managers were from 2 small manufacturing plants in the coastal plains region of South Carolina. Data were collected from semistructured interviews, archival documents, and observations of the managers during their daily activities. Data analysis …


Human Resource Strategies For Improving Organizational Performance To Reduce Medical Errors, Dr. Mary Ellen Taylor-Hyde Jan 2017

Human Resource Strategies For Improving Organizational Performance To Reduce Medical Errors, Dr. Mary Ellen Taylor-Hyde

Walden Dissertations and Doctoral Studies

Preventable medical errors are the third leading cause of death in the United States. Healthcare leaders must consistently promote the delivery of quality and safe care of patients to reduce unnecessary errors and prevent harm. The purpose of this case study was to explore human resource strategies for improving organizational performance to reduce medical errors. The study included face-to-face interviews with 5 healthcare clinical managers who work within a multifaceted health system in the Midwestern region of the United States. Complex adaptive systems theory was used to frame this study. Interview notes, publicly available documents, and audio recordings were transcribed …


Strategies To Improve Productivity Of A Multigenerational Workforce, Grace Elizabeth Beasley Jan 2017

Strategies To Improve Productivity Of A Multigenerational Workforce, Grace Elizabeth Beasley

Walden Dissertations and Doctoral Studies

The U.S. Bureau of Labor Statistics reports that millennials will soon represent 46% of the workforce. The anticipated changes in the workforce are of great concern to business leaders who may manage individuals from different generations. The purpose of this multiple case study was to explore the strategies that administrative leaders in an advisory group of community-based organizations and educational institutions used to improve the productivity of a multigenerational workforce. The conceptual frameworks that grounded this study were the social constructivist perspective and generational theory. Data were collected from semistructured interviews to elicit narratives from 6 administrative leaders from 6 …


Budget Planning, Budget Control, Business Age, And Financial Performance In Small Businesses, Tracy A. Foster Jan 2017

Budget Planning, Budget Control, Business Age, And Financial Performance In Small Businesses, Tracy A. Foster

Walden Dissertations and Doctoral Studies

Over 390,000 businesses failed in the United States in 2014. The primary cause for most business failures is poor planning, and budgets are a primary means of planning. The purpose of this correlational study was to examine to what extent, if any, budget planning, budget control, and the age of the business significantly predict financial performance in small businesses. The target population consisted of small business leaders in the Midwest. Churchill and Lewis's theory on the relative importance of selected management factors of small businesses through 5 stages of development formed the theoretical framework for this study. Data were collected …


Strategies For Maximizing Revenue Collection In Public Water Utility Companies, Nicholas Gracious Namaliya Jan 2017

Strategies For Maximizing Revenue Collection In Public Water Utility Companies, Nicholas Gracious Namaliya

Walden Dissertations and Doctoral Studies

Africa has a high rate of revenue under-collection in public water utility companies. This rate currently averages 20-50%, and the rate is 18% for Malawi alone. The purpose of this single-case study was to explore credible business strategies senior managers of water utilities use to address inefficiencies in collecting water fee revenues. The conceptual framework for this study was revenue management, which includes strategic constructs for increasing amounts of revenue collection. The target population for this study was 5 senior managers of a public water utility in Malawi, which is located in the southeastern part of Africa. Data collection included …


Motives Why Employees At Fort Mcpherson Accepted Or Rejected Their Relocation, Tashan Renea Whitsett Jan 2017

Motives Why Employees At Fort Mcpherson Accepted Or Rejected Their Relocation, Tashan Renea Whitsett

Walden Dissertations and Doctoral Studies

Base closures and relocations reduce costs to the Department of Defense but necessitate the relocation of personnel, organizations, and functions. When Fort McPherson closed, Fort Bragg received the organization's personnel and equipment. The problem in this study was the lack of knowledge and understanding within the U.S. military, especially among civil service and contractor employees affected by realignments and closures, regarding (a) the decision process to accept or reject offers to relocate, (b) the potential health effects related to relocating, and (c) the effect that personnel relocations and losses have on the military mission. This study is essential because no …


Virtuous Leadership For Increased Business Growth, Destry Dokes Jan 2017

Virtuous Leadership For Increased Business Growth, Destry Dokes

Walden Dissertations and Doctoral Studies

Businesses in the United States endured approximately $300 billion in annual performance losses resulting from ineffective leadership behaviors. Small business leaders' ineffective leadership characteristics diminish performance and stifle economic growth. As primary drivers of economic wealth, small business leaders rely on effective leadership behaviors to sustain the performance of small organizations. The purpose of this case study was to explore virtuous leadership strategies that small business leaders and employees use to increase business growth. The conceptual framework for this study was the virtuous leadership theory (VLT). The sample size consisted of 3 leaders and 7 employees from a small business …


Tariffs Eliminations And Exchange Rate Fluctuations Relationships To Trade Elasticity, Folly Kuevey Kuevey Jan 2017

Tariffs Eliminations And Exchange Rate Fluctuations Relationships To Trade Elasticity, Folly Kuevey Kuevey

Walden Dissertations and Doctoral Studies

The enactment of the North America Free Trade Agreement (NAFTA) was intended to reduce tariffs on most goods by 2008 among Canada, the United States, and Mexico, and to create the largest regional market outside the European Union. Early research conducted to investigate the relationships between tariffs elimination and trade volume focused mainly on macrolevel effects with mixed results, without acknowledging the possible influence from exchange rate fluctuations. After 20 years, NAFTA has provided the opportunity to observe a significant reduction in tariffs between 1994 and 2013. Skepticism regarding the relationship between trade liberalization and the regional economy, and the …


A Qualitative Exploration Of The Security Practices Of Registered Nurses, Beth Ann Savage Jan 2017

A Qualitative Exploration Of The Security Practices Of Registered Nurses, Beth Ann Savage

Walden Dissertations and Doctoral Studies

Increased breach occurrences in healthcare cause concern for health information as reported by the Federal Government. Significant effort, regulations, and safeguards are in place to protect the systems used in the healthcare industry. Employee handling of security remains an area of vulnerability related to security protocols. The unified theory of acceptance and usage of technology (UTAUT) served as the model for this qualitative exploratory study with the purpose of understanding registered nurse (RN) perceptions and lived experiences related to IT security. Face-to-face interviews were conducted with 20 participants from the Three Rivers Chapter American Association Critical Care Nurses. Transcribed data …


Succession Planning For Next Generation Business Leaders, Yetta Toliver Jan 2017

Succession Planning For Next Generation Business Leaders, Yetta Toliver

Walden Dissertations and Doctoral Studies

The ability to backfill leadership positions has become a key focus of business leaders since 2005 when the baby boom workforce started to age. An aging workforce threatens the capability of business leaders to develop leadership pipelines to ensure business success. Grounded by the social exchange theory, the purpose of this qualitative single case study was to explore successful strategies that technology services managers used to align core business objectives to improve succession planning at a technology services organization located in Dallas, Texas. Data collection and triangulation included semi structured telephone interviews with 12 technology services managers, company documents, and …


Corporate Social Responsibility In The Ghanaian Mining Industry, Frank Boateng Jan 2017

Corporate Social Responsibility In The Ghanaian Mining Industry, Frank Boateng

Walden Dissertations and Doctoral Studies

Gold mining communities in Ghana have experienced destruction of vegetation, water pollution, and soil contamination by activities of mining due to rapid growth and dependency on mining of natural resources within the catchment areas of the mining activities. These circumstances with repercussions of corruption and inefficient management of corporate social responsibility places organizational goals above the community and the nation. These setbacks necessitate the successful practice of corporate social responsibility to benefit stakeholders within mining communities. The purpose of this study was to investigate the relationships between corporate social responsibility, environmental policies, and community complaints, and the fiduciary responsibility to …


Effects Of Authentic Leadership Style And Nurse Engagement On Patient Satisfaction, Kimberly Dawn Washburn Jan 2017

Effects Of Authentic Leadership Style And Nurse Engagement On Patient Satisfaction, Kimberly Dawn Washburn

Walden Dissertations and Doctoral Studies

Ineffective leadership and disengaged nurses reduce the quality of care and patient satisfaction in healthcare organizations. Healthcare leaders can benefit from understanding the factors that improve leadership ability and nurse engagement to improve healthcare outcomes. The purpose of this correlational study was to examine the relationship between the demonstration of authentic leadership characteristics and nurse engagement. The study's population comprised acute care registered nurses in a rural hospital in central Washington State. Authentic leadership theory and engagement theory constituted the theoretical framework. Independent variables were the 4 constructs of authentic leadership theory, self-awareness, balanced information processing, relational transparency, and internalized …