Business Commons^™

Budgets As A Primary Control In New Hampshire Governmental Units, Dennis C. Shea

Walden Dissertations and Doctoral Studies

The annual budget process is a primary financial control mechanism over community resources. However, in New Hampshire, some business school leaders do not have effective strategies for proper budget creation and execution. Using agency theory to frame this study, the purpose of this explanatory case study was to explore strategies for proper budget creation and execution in local school administrative units (SAUs) in New Hampshire. The targeted population was comprised of New Hampshire SAU business administrators who had operational responsibility for the administration of the yearly public budgets in each school district. Data were collected from SAU document review and …

Effects Of Management Cultural Integration On Merger And Acquisition Failures, Horacio Shettlewood

Walden Dissertations and Doctoral Studies

Fifty percent of mergers and acquisitions (M&A) in the United States fail, often resulting in a loss of stakeholder value. A questionnaire study design was used to explore managers' strategies for cultural integration during an M&A. Data were gathered from 94 managers and business leaders in M&A organizations in Texas. Managers' cultural integration strategies, communication, and leadership during M&As were investigated using transformational leadership as the conceptual framework. The study data were gathered from an online questionnaire, formatted into matrices using computer software, and then coded to identify themes. Themes that emerged from the study were that managers used effective …

Culture Wars: Explaining Congressional Partisanship And Organizational Dysfunction Through Moral Foundations Theory, Jessica H. Wilson-Hart

Walden Dissertations and Doctoral Studies

The focus of this study was the organizational working environment and existing partisanship evident in the United States Congress. There has been a reduction in the number of laws passed over the last 30 years from a high of over 1,000 to a low of around 120, with a period of complete government shutdown in 2013. This qualitative research utilized qualitative content analysis to discover the nature of partisan conflict as demonstrated by 6 members of Congress. The conceptual framework for this study was moral foundations theory. Different moral principles held by Democrats and Republicans were studied as a possible …

Executive Banking Leaders And Risk-Management Strategies On Subprime Mortgage Lending, Sam Elbarouki

Walden Dissertations and Doctoral Studies

During 2000-2008, subprime mortgage loans were a profitable and popular commodity for banks and lenders alike. The majority of banks that offered this type of mortgage eventually suffered grave financial consequences, largely due to the lack of risk-mitigating processes within their mortgage portfolio. Guided by the stewardship theory, the purpose of this qualitative multiple case study was to explore the risk-mitigation protocols that 4 bank CEOs employed in Northern California used to mitigate the offering of this risky product. Semistructured interviews were used to elicit detailed narratives from these purposively selected bank CEOs on their experiences in risk mitigation. A …

Strategies To Improve Patient Satisfaction And Organizational Performance In Health Care, Leanne Fay Heppell

Walden Dissertations and Doctoral Studies

Walden University

College of Management and Technology

This is to certify that the doctoral study by

Leanne Heppell

has been found to be complete and satisfactory in all respects,

and that any and all revisions required by

the review committee have been made.

Review Committee

Dr. Carol-Anne Faint, Committee Chairperson, Doctor of Business Administration Faculty

Dr. Rocky Dwyer, Committee Member, Doctor of Business Administration Faculty

Dr. Kenneth Gossett, University Reviewer, Doctor of Business Administration Faculty

Chief Academic Officer

Eric Riedel, Ph.D.

Walden University

2016

Exploring Leadership Strategies To Maximize Profitability In The Nigerian Housing Sector, Babatunde Adesiyan

Walden Dissertations and Doctoral Studies

The collapse of construction companies in the Nigerian housing sector continues unabated, even in the face of 17 million housing deficits. Many construction company leaders believe that lack of business opportunities and the recent world economic decline have been responsible for the collapse. This situation has resulted in limited business activities for 80% of the Nigerian construction companies. This multiple case study explored the strategies used by leaders to maximize profitability in the Nigerian housing sector. The RBV and Porter's model of competition provided the conceptual framework for the study. Findings were based on detailed reviews of the policies and …

Strategies For Growing And Sustaining Successful Small Businesses, Patrick Modilim Modilim

Walden Dissertations and Doctoral Studies

Small business manufacturing enterprises represent viable means of creating employment, stimulating economic growth, and accelerating development. Many newly formed small business enterprises do not continue beyond 5 years after formation. The purpose of this multiple case study was to explore the strategies used by small business manufacturing leaders in Lagos, Nigeria to sustain their businesses, using general systems theory as the conceptual framework. The sample comprised 3 small business leaders who have sustained their business enterprises beyond 5 years after formation in Lagos, Nigeria. The data collections were through semistructured, in-person interviews and the review of business feasibility and planning …

Financial Distress In The Health Care Business, Firas Fathi Musmar

Walden Dissertations and Doctoral Studies

Sixty-four United States hospitals closed for poor organizational performance during 2010 through 2016. Because of hospital closures, community members experienced delays in obtaining needed care, reduced access to specialty care, and increased travel distances. Based on the balanced scorecard model theory, the purpose of this qualitative single case study was to explore strategies that 10 health care leaders used at a healthcare organization in central Texas to prevent financial distress. Semistructured interviews were conducted and archival organizational accounting records were reviewed, including company surveys with employees and patients. Data were thematically analyzed and triangulated to ensure the trustworthiness of interpretations. …

Electricity Sector Reform: Sourcing And Cost Management Of Electricity For Steel Manufacturing In Nigeria, Christopher Ndubuisi Okonkwo

Walden Dissertations and Doctoral Studies

In 2014, Lazard levelized cost of energy analysis model priced diesel powered systems at $0.225 – $0.404/KWh and a range of $0.165 – $0.242/KWh for gas-powered systems. The model gave a range of $0.28 – $0.33/kWh for diesel and a range of $0.14/kWh – $0.16/kW for gas fired. Nigeria has an abundance of gas reserves, but heavy gas flaring by oil companies perpetuates power failure across Nigeria. What has resulted is an unreliable electricity infrastructure and a high cost of alternative energy. The Electricity Power Sector Reform Act of 2005 started the reform process. Guided by decision theory, the purpose …

Strategies To Mitigate Nurse Turnover In Eastern And Northern Virginia, Fred E. Echoles

Walden Dissertations and Doctoral Studies

Registered nurses leaving the workplace are estimated to cost healthcare organizations and society between $1.4 and $2.1 billion annually. The purpose of this multiple case study was to explore what strategies leaders of healthcare organizations from the Eastern and Northern regions of Virginia can use to mitigate the effects of nurse turnover and its cost to the organization. The target population consisted of 8 RNs who experienced turnover during their nursing careers. The conceptual framework for this study was Herzberg's dual-factor theory. Face-to-face semistructured interviews were conducted and publically available documents were garnered. Thematic reduction of participants' interviews, coupled with …

Exploration Of Practice Managers' Decision-Making Strategies In A Managed-Care Paradigm, Lawrence Randolph Ford

Walden Dissertations and Doctoral Studies

Practice managers are facing challenging expectations when deploying a managed-care paradigm. The problem addressed in this study was a gap in knowledge regarding practice managers' decision-making strategies that affect, or could be perceived to affect, a climate of excellence with business and client relationships, primary health care, physicians, and patients in a managed-care paradigm. The purpose of the qualitative exploratory study was to explore practice managers' decision-making strategies affecting primary health care, physicians, and patients. Guided by Simon's ideology of decision-making strategies in a management environment, the overarching research question and 3 subquestions centered on how practice managers delineate their …

Strategies Ontario Hospital Administrators Apply To Generate Non-Government Revenue To Remain Sustainable, Frank Pieter Martien Naus

Walden Dissertations and Doctoral Studies

Health care administrators in Ontario want to transform health care with a focus on improving efficiency and quality of care, yet they pay little attention to increasing revenue. The purpose of this qualitative case study was to explore strategies Ontario hospital administrators apply to generate nongovernment revenue to remain sustainable. The target study population consisted of 2 chief executive officers and 2 chief financial officers at Ontario academic research hospitals. The conceptual framework for this study included radical organizational change theory supported by complexity leadership theory, and grounded in an evidence-based approach. The researcher conducted open-ended semi-structured interviews and made …

Strategies For Successful Implementation Of Change Initiatives In Health Care, Kristy Trinidad

Walden Dissertations and Doctoral Studies

Changing regulations, increased competition, and evolving customers' expectations have necessitated significant organizational changes in the health care industry. This multiple case study investigated the strategies of senior managers from 3 California health care organizations to implement significant change initiatives. The participating organizations had a positive reputation for successfully implementing change. Data from interviews and a review of organizational documents were analyzed through the conceptual lens of Lewin's phases of change model and Kotter's 8-step process for implementing change. The analysis revealed 3 general themes: communications, training, and employee involvement. The managers of each participating organization emphasized the importance of keeping …

Strategies To Recruit And Hire Military Veterans, Chinyere Asoh

Walden Dissertations and Doctoral Studies

The inability of business owners to hire skilled employees affects the profitability of a small business. Small business owners may attain profitability by understanding the value of military veterans and cultivating strategies for the hiring and recruitment process. The purpose of this qualitative multiple case study was to explore strategies that business owners in Fayetteville, North Carolina used to recruit military veterans as a means to acquire skilled employees to maximize productivity, profitability, and sustainability. The conceptual framework of this study included human capital theory and recruitment theory. The purposive sample consisted of 6 participants who were small business owners. …

Strategies To Sustain Small-And-Medium Sized Business Enterprises, Matthias Ikenna Chijioke

Walden Dissertations and Doctoral Studies

Eighty-five percent of all firms operating in Nigeria are small-and medium-sized business enterprises (SMEs) and contribute almost 55% to the gross domestic product (GDP) in Nigeria. Capital flight and other growth inhibitors pose threats to the sustainability of SMEs in Nigeria. This exploratory multiple-case study was to determine strategies SME leaders use to sustain business operations in Nigeria. The study participants consisted of 15 SME leaders from 3 regional manufacturing firms who had successfully implemented strategies to sustain SMEs in Nigeria. Bertalanffy's general systems theory and Freeman's stakeholder theory were the conceptual frameworks used in the research. The data collection …

Executive Management Methods To Prepare Employees For Future Positions, Pheobie Latossa Coleman

Walden Dissertations and Doctoral Studies

Creating successful leaders is one of the challenges that social services organizations are facing. Employees may lack essential managerial skills to become productive leaders, and some managers may lack viable succession planning methods for preparing employees for leadership positions. The purpose of this case study was to explore methods that executive managers use to prepare employees for leadership positions. Path-goal theory and transformational leadership represent the conceptual framework that grounded this study. Semistructured interviews were conducted with 10 executive managers in the social services industry within southwest Georgia with experiences and skills specific to implementing successful succession planning. Company archives …

Strategies To Improve Data Quality For Forecasting Repairable Spare Parts, Uyi Harrison Eguasa

Walden Dissertations and Doctoral Studies

Poor input data quality used in repairable spare parts forecasting by aerospace small and midsize enterprises (SME) suppliers results in poor inventory practices that manifest into higher costs and critical supply shortage risks. Guided by the data quality management (DQM) theory as the conceptual framework, the purpose of this exploratory multiple case study was to identify the key strategies that the aerospace SME repairable spares suppliers use to maximize their input data quality used in forecasting repairable spare parts. The multiple case study comprised of a census sample of 6 forecasting business leaders from aerospace SME repairable spares suppliers located …

Strategies Small Restaurant Owners Use To Reduce Food Waste And Increase Profits, Fabian Lusichi Makani

Walden Dissertations and Doctoral Studies

There were 133 billion pounds of food that went to waste in the United States in 2014, leading to $161.6 billion in economic loss. Of this waste, 89 billion pounds occurred in restaurants and other food service facilities. A case study was used to explore the strategies small, independent, family-owned restaurants owners used to reduce food waste. Four small independent, family-owned restaurants owners located in the Washington, DC, metro area participated in the study. These owners were selected based on their revenue and years of survival. Stakeholders theory was the conceptual framework in which the study was grounded. Face-to-face interviews …

Understanding The Influence Of Human Emotions In Organizations: The Emotional Extent Effects, Lambert Ikechi Ofoegbu

Walden Dissertations and Doctoral Studies

Emotional disengagement of employees may cause poor organizational performance, while emotional commitment of employees may enhance organizational performance. Informed by the theory of psychological ownership in organizations, the purpose of this qualitative multiple case study was to explore how employee emotional interactions in the workplace related to organizational performance within 3 multinational companies in Nigeria. The 3 selected companies represented the 3 industrial sectors in Nigeria were financial, construction, and oil and gas. Face-to-face interviews were conducted with 24 participants with a minimum of 5 years' experience in their respective organizations. Data analysis included transcription, coding, and querying, which produced …

Workplace Bullying: A Quantitative Study Of Adult Victims, Joyce Lynn Walker

Walden Dissertations and Doctoral Studies

Workplace bullying has gained widespread attention as contributing to the increase in organizational costs and the reduction in employee productivity. Organizations and human resource departments have conducted studies and developed prevention programs to address bullies, but few studies or programs have focused on the role of victims in the onset of bullying. This quantitative study examined the relationship between bullying victimization in the workplace, focusing on personality traits, specific problem solving, and a victim's locus of control belief. A sample (N = 94) of male and female college students completed the Negative Acts Questionnaire-Revised, Heppner's Problem-Solving Inventory, Levenson's Locus of …

Exploring Barriers To Women Entrepreneurs In Enugu State, Nigeria, Ezenwayi Amaechi

Walden Dissertations and Doctoral Studies

Women play an important role in the development of their families and communities economically; however, in comparison to men, they disproportionately experience barriers such as low income households, poverty, unemployment, lack of training, and discrimination. The purpose of this mini-ethnographic case study was to explore the perceptions of women entrepreneurs in Enugu State, Nigeria on what information they need to overcome possible barriers in their business and economic development. The 5M (market, money, management, motherhood, meso, and microenvironment) framework provided the theoretical lens for this investigation. The data gathering process involved face-to-face semistructured interviews with 15 women entrepreneurs in 3 …

Marketing Strategies Used By Franchise Small Businesses To Retain Customers, Hilda Jordan Arline

Walden Dissertations and Doctoral Studies

Franchised small businesses will not survive their first 5 years if they cannot implement marketing strategies that appeal to their customers. The purpose of this multiple case study was to explore the marketing strategies that successful franchise small business leaders used to retain customers. The population comprised 4 business leaders at franchise small businesses in North Carolina. Competitive advantage theory and blue ocean theory grounded this study. Data were collected using semistructured face-to-face interviews and review of company marketing materials. Data were thematically analyzed, and 6 themes emerged: personalization of customer service, market segmentation, innovative advertising, networking, brand identity, and …

A Qualitative Phenomenological Study Of Employee Perceptions Of The Impact Of Layoffs, Linda Carrington

Walden Dissertations and Doctoral Studies

Millions of Americans were terminated from their employment in massive layoffs in 2013, which not only created outrage among employees. but also opened the door for retaliatory lawsuits. However, profitable companies are still engaged in restructuring and layoffs, which have a negative effect on employees, managers, and survivors. Such actions create mistrust in management and continue to plague the workforce and the economy. The purpose of this phenomenological study was to explore the impacts that layoffs and downsizing have on employees' trust, work performance, behavior, and health. Informed by Sarker's theory on management and employee trust, the research questions explored …

Women Entrepreneurs: Keys To Successful Business Development And Sustainability Beyond Five Years, Delores Duncan Foster

Walden Dissertations and Doctoral Studies

Women-owned businesses are one of the fastest growing entrepreneurial populations, accounting for 8 million of the 28 million small businesses in the United States. Small businesses fail at a rate of 55% by the 5th year of operation and women, who own over 30% of all small businesses, contribute significantly to the 55% small business failure rate. Using Schumpeter's framework, this single exploratory case study investigated how women entrepreneurial small business owners use strategies to sustain their business operation beyond 5 years. A purposeful sample identified 2 women salon small business owners located in the Macon, Georgia metro area. Data …

A Resource-Based Perspective On Financial Resource Strategies For Small Business Sustainability, Margaret N. Godwin-Opara

Walden Dissertations and Doctoral Studies

Each year entrepreneurs start many new businesses, and some of these businesses will fail within the first 2 years. In addition, many owners will cite lack of adequate financial resources as a contributory factor to the failure. The purpose of this multiple case study was to identify the strategies that some small business owners used to obtain financial resources needed to operate a financially sustainable business. The population consisted of machine shops in South Central Kansas. A resource-based view theory served as the conceptual framework that grounded the study. The data collection process consisted of 9 interview questions. The data …

Marketing Strategies For Increasing Latino Enrollment In Higher Education, Melissa Rocio Gomez De La Fuente

Walden Dissertations and Doctoral Studies

Many leaders of higher education institutions in the United States face changes in student demographics, tightened regulatory environments, and reduced state funding. University leaders have an opportunity to leverage targeted marketing strategies in order to increase their institutions' market share in the Latino student segment. The purpose of this study was to explore the strategies that some university leaders use to increase Latino student enrollment in higher education programs. The marketing mix and the Ps of marketing theory comprised the study's conceptual framework. Semistructured interviews were conducted with 3 marketing experts from the higher education sector, who were selected by …

Small Aviation Business Success Strategies For Profitability, Christina Hiers

Walden Dissertations and Doctoral Studies

Ninety-five percent of all aviation businesses are small businesses; from 2009-2012, small aviation business operations decreased by 10.2% and resulted in a loss of $4.4 billion in revenue. The purpose for this multiunit case study was to explore what strategies small aviation businesses leaders used to reduce or control operating expenses for profitability. The sample comprised 3 small aviation businesses located in Middle Tennessee. The conceptual framework for this study built upon systems theory and sustainability theory. The data were collected through semistructured interviews and company documents. Member checking was completed to strengthen creditability and trustworthiness. Based on the methodological …

Strategies That Make Entrepreneurs Sucessful On A Second Business Launch, Willie Joseph Johnson

Walden Dissertations and Doctoral Studies

Fifty percent of small businesses launched survive 5 years or more and about 33.3 percent continue operating for 10 years or longer. This transcendental phenomenological study included Cantillion's theory of entrepreneurship to explore strategies used by successful second-time business owners after a failed first launch. Face-to-face interviews took place with 12 successful second-time business owners in Fairfax County, Virginia, whose first business had failed. Interviews were transcribed and analyzed using a modified Van Kaam method to identify strategies small business owners used to succeed beyond 5 years after a failed first business venture. Data analysis revealed 4 themes: (a) owners …

The Abuse Of Foreign Income Tax Credit, Janki P. Patel

Honors College Theses

This analytical study examines the abuse of foreign income tax credit with the provided data from 1996 – 2011. There are various ways to categorize the foreign tax credit, yet this study examines the foreign tax credit taken in various geographic regions. Additionally, it also analyzes the individual foreign tax credit claimed and corporate tax credit claimed to conclude on which unit abuses the credit utmost.

Essays On Earnings Forecasts, Tax Expense And Ifrs Adoption, Yan Jin

Theses and Dissertations (Comprehensive)

In this dissertation, I include three essays regarding earnings forecasts, the DuPont analysis and tax expense, all using mandatory International Financial Reporting Standards (IFRS) adoption in Canada as a setting. In the first essay entitled “DuPont Analysis, Earnings Persistence and Return on Equity: Evidence from Mandatory IFRS Adoption in Canada”, I propose four new models to forecast one-year-ahead return on equity and change in return on equity based on prior research in the DuPont analysis and earnings persistence. I also examine whether the persistence of return on equity has improved since Canadian companies adopted IFRS in 2011.

In the second …