Business Commons^™

Technological Factors For The Sustainability Of The Small Business Entrepreneur, Noghor Pessu

Walden Dissertations and Doctoral Studies

Technical innovation creates challenges for the small business entrepreneur who uses global activities in the marketplace. Information technology and the technological innovations of the World Wide Web are driving competitiveness in the marketplace with a loss of market share for the individual business owner. The purpose of this phenomenological study was to explore the lived experiences and perceptions of a purposive sample of 20 small business owners in the metropolitan Atlanta area regarding the effect of technology, technological insertion, and application for long-term sustainability. Rogers's diffusion of innovations theory served as the conceptual framework of this study. Data were gathered …

Virtue Ethics: Examining Influences On The Ethical Commitment Of Information System Workers In Trusted Positions, John Max Gray

CCAC Theses and Dissertations

Despite an abundance of research on the problem of insider threats, only limited success has been achieved in preventing trusted insiders from committing security violations. Virtue ethics may be an approach that can be utilized to address this issue. Human factors such as moral considerations impact Information System (IS) design, use, and security; consequently they affect the security posture and culture of an organization. Virtue ethics based concepts have the potential to influence and align the moral values and behavior of information systems workers with those of an organization in order to provide increased protection of IS assets. An individual’s …

Designing An Effective Information Security Policy For Exceptional Situations In An Organization: An Experimental Study, George S. Antoniou

CCAC Theses and Dissertations

An increasing number of researchers are recognizing the importance of the role played by employees in maintaining the effectiveness of an information security policy. Currently, little research exists to validate the relationship between the actions (behaviors) taken by employees in response to exceptional situations (antecedents) regarding an organization’s information security policy, the impact (consequences) those actions have on an organization, and the motives that prompt those actions. When these exceptional situations occur, employees may feel compelled to engage in behaviors that violate the terms of an information security policy because strict compliance with the policy could cause the organization to …

Motivating The Solicited And Unsolicited Sharing Of Tacit Knowledge Through The Process Of Externalization, Sheila Yvonne Sorensen

CCAC Theses and Dissertations

While several U. S. firms have invested in Knowledge Management (KM) tools and software, it has become apparent that investments must be made in additional facets of KM, such as knowledge sharing (KS), thought by many researchers to be the most important component of KM. Of the two types of KS, explicit and tacit, the sharing of tacit knowledge has been shown to contribute the most to an organization’s performance. However, since tacit knowledge is difficult to both convey and acquire, this unshared tacit knowledge may ultimately harm an organization when, without the appropriate knowledge, individuals cannot effectively perform their …

Feature Selection And Classification Methods For Decision Making: A Comparative Analysis, Osiris Villacampa

CCAC Theses and Dissertations

The use of data mining methods in corporate decision making has been increasing in the past decades. Its popularity can be attributed to better utilizing data mining algorithms, increased performance in computers, and results which can be measured and applied for decision making. The effective use of data mining methods to analyze various types of data has shown great advantages in various application domains. While some data sets need little preparation to be mined, whereas others, in particular high-dimensional data sets, need to be preprocessed in order to be mined due to the complexity and inefficiency in mining high dimensional …

An Investigation Of The Factors Contributing To The Development Of Poorly Defined Is Strategies For Firms In The United States, Karen B. Lacaden

CCAC Theses and Dissertations

Although empirical research has shown that a clearly defined information system (IS) strategy has a positive impact to a firm’s performance and a poorly defined IS strategy has a negative impact to a firms’ performance, firms still develop poorly defined IS strategies. Further compounding the problem, research has revealed that 87% of the business executives believe information systems are a critical enabler to their firms' strategic realization, yet only 33% of business executives involve the Chief Information Officer (CIO) in their firm’s business strategy development. The main goal of this research study is to empirically identify factors which impact development …

Implicit Measures And Online Risks, Lucinda W. Wang

CCAC Theses and Dissertations

Information systems researchers typically use self-report measures, such as questionnaires to study consumers’ online risk perception. The self-report approach captures the conscious perception of online risk but not the unconscious perception that precedes and dominates human being’s decision-making. A theoretical model in which implicit risk perception precedes explicit risk evaluation is proposed. The research model proposes that implicit risk affects both explicit risk and the attitude towards online purchase. In a direct path, the implicit risk affects attitude towards purchase. In an indirect path, the implicit risk affects explicit risk, which in turn affects attitude towards purchase.

The stimulus used …

Linking Goal Perceptions To Employee Performance In The Public Sector : Assessing The Mediating Role Of Psychological Empowerment And The Moderating Role Of Work Context, Jaehee Jong

Legacy Theses & Dissertations (2009 - 2024)

A substantial number of management and psychology studies have examined the positive effect of goal setting on organizational outcomes (Locke & Latham, 1990, 2002). Conceptually, goal setting theory is as applicable for motivating an employee in the public sector as it is for motivating an employee in the private sector (Latham, Borgogni, & Petitta, 2008). There have, however, been relatively few studies that have examined employee motivation as a linking mechanism between goal setting and employee performance in the context of public sector organizations (Perry, Mesch, & Paarlberg, 2006; Wright, 2001, 2004). In addition to suggesting the motivational mechanism underlying …

Ranking Small Business Resistance Criteria Toward The Affordable Care Act, Rakesh M K Gupta

Walden Dissertations and Doctoral Studies

Following the enactment of the Affordable Care Act (ACA) in 2010, politicians, media, and lobbyists rendered a number of conflicting and confusing interpretations of its merits and demerits. Such interpretations intensified the skepticism and concerns of small business enterprise (SBE) owners. The purpose of this study was to develop a representative, prioritized list of SBE owners' concerns or resistance factors. The goal was to create a useful guide for SBE owners who are seeking ways to reducing the adverse financial impact of the law. With social choice theory as the theoretical framework, 50 randomly selected SBE owners across 5 distinct …

Networking The Relationships Of Microenterprise Development In Bulgaria, Kristina Ann Harris

Walden Dissertations and Doctoral Studies

The networking relationships provided by microenterprise development (MED) organizations foster sustainable and scalable Bulgarian small businesses. Some Bulgarian MED leaders lack the strategies to help sustain small businesses in Bulgaria. Guided by the actor network theory, the purpose of this case study was to explore the strategies MED leaders use to help sustain small businesses in Bulgaria. Data were collected through a semistructured focus group comprised of MED Bulgarian business leaders (n = 4) in Rhodope Mountain Region and company data consisting of financial reports, marketing presentations, and company business plan. The data analysis included using keyword frequency comparisons, coding …

Tax Compliance: Ethical Orientation, Risk Perception And The Role Of The Tax Preparer, Ashley Beckett Soliz

Electronic Theses and Dissertations

In a voluntary tax system, taxpayers have an opportunity to avoid or evade paying taxes. The reasons for and the causes of noncompliance are expansive. One way to increase revenue to the government without increasing taxes is to focus on deterring tax evasion and tax underreporting. The purpose of this study was to examine the effects on tax compliance of the taxpayer’s ethical orientation and perceived financial risk, as well as the role of the tax preparer in the compliance decision. This research adds to the current tax compliance literature by investigating (in an experimental setting) the role of the …

How Does The Audit Report's Structure Affect Nonprofessional Investors' Attention To Its Content?, Brian Matthew Goodson

Electronic Theses and Dissertations

This study experimentally examines whether and how two potential changes to the audit report’s structure affect the extent to which nonprofessional investors attend to the report’s content when evaluating a potential investment, and whether the potential effects differ across levels of investor sophistication. Specifically, I examine the impact of descriptive paragraph headings and the relative location of the opinion paragraph on judgments of financial statement reliability and investment decisions. Results indicate that when the audit report includes descriptive paragraph headings, less sophisticated investors perceive the report to be more readable, which, in turn, leads them to attribute higher levels of …

The Prediction Of Future Earnings Using Financial Statement Information: Are Xbrl Company Filings Up To The Task?, Kelly Lawrence Williams

Electronic Theses and Dissertations

Financial statement data for large companies became available to the public in XBRL format starting in 2009 in the United States. Proponents of XBRL, along with the SEC, argue that XBRL filings offer several advantages over data provided by data aggregators, such as lower cost, faster availability, and broader coverage. The purpose of this study was to contribute to the combody of knowledge by investigating whether current XBRL company filings are useful in the prediction of future earnings and to attempt to interactively obtain the balances of 70 accounting concepts needed to create an earnings prediction model from a sample …

The Interactive Effects Of Citizenship Pressure And Job Embeddedness On Positive And Negative Outcomes Of Engagement, Jeremy Logan Jones

Electronic Theses and Dissertations

A more comprehensive understanding of the positive and negative outcomes of engagement could allow for a better conceptualization of the construct. The three goals of this study were: (1) to examine, based on the job demands and resources framework, potential negative antecedent and outcome relationships (i.e., role conflict, role ambiguity, and counterproductive work behaviors); (2) to identify interactions that could negatively impact engagement’s positive outcomes (i.e. citizenship pressure); and (3) to identify interactions that could positively impact engagement’s negative outcomes (i.e. job embeddedness). To accomplish these goals, the study collected data from both employees and their direct supervisors. An employee …

Three Essays In Banking: Corporate Governance, Internationalization, And Government Bailouts, Raluca A. Roman

Theses and Dissertations

This dissertation extends a growing literature on banking and finance by investigating bank corporate governance, internationalization, and bailouts. The first essay conducts the first assessment of shareholder activism in banking and its effects on risk and performance. Activism can create value and be an effective monitoring mechanism for banks, but it may also be a destabilizing mechanism, as maximizing shareholder value may cause financial instability. We focus on the conflicts among bank shareholders, managers, and creditors (e.g., regulators, deposit insurers, taxpayers, depositors). We find activism may generally be a destabilizing force, increasing bank risk-taking, but creating market value for shareholders, …

The Effects Of Environmental Consciousness And Menu Information On Consumers’ Perceptions Of Restaurant Image And Purchase Behavior Related To Local Foods, Daniel A.G. Remar

Theses and Dissertations

Sustainability initiatives have become increasingly important and relevant to the foodservice industry. Despite the fact that consumer demand for sustainable restaurant practices has grown substantially over the last 10 years, consumers’ pro-environmental attitudes and behavioral intentions are not always turned into concordant behavior. Though foodservice operators continue to make progress in developing new methods and strategies for implementing sustainable practices into operations, getting consumers to behave in accordance with their demand is a major challenge.

The purpose of this quasi-experimental study is to determine if consumers’ attitudes towards local food, widely considered a sustainable restaurant practice, are congruous with their …

Examining The Impact Of Offshoring And Level Of Preparer Judgment On The Audit Review Process, Kristen Kelli Saunders

Theses and Dissertations

Offshoring audit tasks is becoming common among international accounting firms. Although tasks currently performed offshore require preparers to exercise little or no professional judgment, firms are poised to expand the volume and scope of procedures performed offshore. While critics argue that offshoring results in reduced audit quality, advocates maintain that offshored procedures are reviewed and supervised by U.S. auditors, and that offshoring may actually improve audit quality. However, little is known about how offshoring impacts reviewers and the review process. This study explores how offshoring interacts with varying levels of preparer judgment to influence reviewers’ judgments. Because firms plan to …

Three Essays In Finance, Liying Wang

Theses and Dissertations

This dissertation is composed of three essays on corporate credit markets and corpo- rate finance. The first essay examines the impact of unconventional monetary policies (UMPs), including Quantitative Easing (QE), Operation Twist (OT), and Forward Guidance (FG), on corporate credit markets. These policies were expected to reduce credit spreads by decreasing credit risk premium and/or liquidity premium, and to further lengthen borrowing maturity. During the crisis, Quantitative Easing (QE) 1 reduced these risk premia as expected. However, after the crisis, QE 2 and Oper- ation Twist announcements increased fears of a weaker economy and, consequently, widened credit spreads. In contrast, …

Roles Of Information Technology In Supply Chain Management, Akhadian S. Harnowo

College of Graduate Studies: Theses & Dissertations

Supply Chain Information Technology (SCIT) is a key enabler of effective supply chain management (SCM) activities. In 2013, $300 billion was spent on SCIT by firms globally, an increase by 1.8% and 3.8% compared to 2012 and 2011, respectively. With such significant investments, firms face risks of eroded financial performance if SCIT does not perform as expected. In fact, there is a mix of evidence with some firms benefiting from SCIT while others failing to benefit from investing in SCIT. Despite substantial research relating to utilizing information technology in a SCM context, the impact of SCIT on firm performance remains …

Communication And Identity: The Paternity Leave Decision, Scott Sellnow-Richmond

Wayne State University Dissertations

Paternity leave has remained an under-studied phenomenon in the United States. The US stands in contrast to countries such as Sweden and Norway, which have a history of government-regulated paid time off for fathers of new children. Therefore new fathers in the US face a unique situation regarding their decision of whether or not to take whatever form of paternity leave may be available to them. This study explores what aspects of new fathers’ identities are salient regarding the paternity leave decision. The Communication Theory of Identity (CTI) is used as a theoretical framework to explore how these identities correspond …

Employees' Interests And Preferences Regarding Worksite Exercise Programs, Amber Butcher

All Graduate Theses, Dissertations, and Other Capstone Projects

In order to address the problem of an unhealthy workforce, employers often implement disease prevention and health promotion strategies, referred to as worksite wellness programs. The purpose of this study was to examine employees' interests and preferences regarding worksite exercise programs. To collect data, a 12 item survey was developed and administered to employees from a company based in Rochester, Minnesota. A total of 21 participants completed the survey (66.7% male, 28.6% female). The mean age was 51 years old. The findings of the study indicated an interest in worksite exercise programs and that incentives may motivate employees to participate …

The Value Of Luxury Brand Names In The Fashion Industry, Tricia Wang

CMC Senior Theses

Brand names in the Fashion industry are often times perceived as overpriced and unreasonable. Nevertheless, the success of well-known luxury brands in the industry has been growing domestically and internationally at a breakneck pace. Forbes publishes an annual list on the top 100 most valuable brands annually using a formula of their own making. 8 out of these 100 brands are luxury fashion brands. Why are luxury fashion brands so coveted? It can’t only be because of humans’ desires to own superior goods or even for the sake of their egos. In this paper I will delve into the hidden …

Player Compensation And Team Performance: Salary Cap Allocation Strategies Across The Nfl, Max Winsberg

CMC Senior Theses

The National Football League’s salary cap constrains the available resources each franchise is allotted to spend on player personnel. I examine the effects of executive management’s compensation allocation strategies on team performance from 2006 to 2013. The findings suggest that spending more than the league-average on offensive lineman hurts overall team performance. Spending above the league average on both the offensive line and quarterback positions negatively affects offensive performance as well. This supports previous research stating that taking a superstar-approach to cap distribution negatively affects team performance. Furthermore, I find evidence of increased compensation inequality among players under the Collective …

Employee Engagement: Restoring Viability To A Corporate Cliché, Madeline G. Crawford

CMC Senior Theses

Employee engagement has taken over the corporate world. Whether it is the media, consulting firms, business leaders or human resources, everyone is talking about it. Despite the buzz in the corporate world and millions of dollars pumped into the industry, employee engagement has remained relatively unchanged and our comprehension of it is hazy. Examining the concept of employee engagement from conceptualization to present day helps provide a solid understanding of its foundation and where major evolutionary failings occurred. Prompted by Gallup’s takeover of the concept – from packaging, selling, measuring and intervening – the essence of employee engagement has been …

Better Measurement Of Governments Through The Application Of Accrual Accounting For Government-Wide Financial Statements, Caleb D. Cunha

CMC Senior Theses

In this paper, we will look at and discuss the differences and similarities between governmental entities and for-profit business. We will mainly discuss the different goals, purposes, users, and issues between government and for-profit accounting in order to show that changes to governmental accounting standards would lead to more transparency and accountability, which in turn would help determine the success of an individual governmental entity. We will conclude by looking at countries that have implemented accrual accounting for government-wide financial statements, and we will explain how the adoption of accrual accounting for government-wide financial statements in the United States will …

Why Does The U.S. Continue To Use Gaap And Will It Ever Converge To Ifrs?, Hester Lam

CMC Senior Theses

The United States has a long history of doing things differently than other countries. Its accounting standards are no different; to date, it continues to use its own Generally Accepted Accounting Principles and have yet to converge to the International Financial Reporting Standards ("IFRS") as set by the International Accounting Standards Board. In 2008, the U.S. Securities and Exchange Commission ("SEC") Chairman Christopher Cox published a press release in which the SEC published for public comment a roadmap towards convergence by 2014. However, in subsequent years, Memorandum of Understandings published by the IASB and the United States' Financial Accounting Standards …

Credit Ratings And Firm Litigation Risk, Huixian Xie

CMC Senior Theses

This paper looks at whether firms’ credit ratings are negatively affected by litigation risk after controlling for known factors that affect credit ratings. The conventional wisdom is that litigation risk and credit ratings have an inverse relationship. However, my hypothesis is that the inverse relationship will not be stable if the model of credit ratings has taken other factors into account. The methodology first constructs a model of litigation risk, and then regress the credit ratings on the measurement of litigation risk. Previous empirical research on litigation risk measurement uses industry proxies as indicators for litigation risk. In this paper, …

From Legally Confidential To Financially Confident: Resolving The Tension Between Lawyers And Auditors Over Contingent Liability Disclosure, Samantha Nicole Kunz

CMC Senior Theses

Auditors review documented financial figures to test for their accuracy and materiality. Lawyers analyze evidential facts and records to build sound legal arguments. These parties work toward a mutual purpose: to present their clients as legitimate and compliant businesses. But what happens when the concrete facts upon which lawyers and auditors base their work are obscured by their inability to see into the future? In other words, how can these professions conjunctively handle potential future obligations brought about by contingent liabilities?

This study will attempt to resolve the tensions that emerge between lawyers and auditors when tasked with estimating the …

Differences Between Ind As And Ifrs: Can Full Convergence Ever Occur Between The Two?, Shoubhik Pal

CMC Senior Theses

Since the turn of the millennium, there have been various attempts by Indian regulators as well as the government to converge the current accounting system in India (tentatively called Indian GAAP) to a system similar to IFRS, considered today to be the prevalent worldwide set of accounting standards. Indian GAAP has had its fair share of criticism, the most telling being that it avoids the principle of substance over form in various topics in its literature. The first announcement of a plan to converge came in July 2007. While suffering various setbacks through delays in recent years, the current roadmap …

Do Internal Funds Play An Important Role In Financing Decisions For Constrained Firms?, Barun Roychowdhury

CMC Senior Theses

In this paper, I discuss the importance of internal funds for corporate investment among financially constrained firms. I use the paper ‘Financing Constraints and Corporate Investments’ by Fazzari, Hubbard and Petersen.as a base for my framework. I focus on a specific paper refuting their findings and their response in order to fully understand the benefits and costs of the framework. I then apply the original framework to a recent sample that covers the Great Recession to see the results of the initial paper are still valid today and if the recent recession and elongated recovery had an even more adverse …