Business Commons^™

An Experimental Analysis Of The Impact Of Goal Orientation, Ethical Orientation, And Personality Traits On Managers' And Accountants' Abilities To Recognize Misappropriation Of Assets, Wendy Walston Achilles

Theses and Dissertations

This study examines the impact of knowledge, experience, goal orientation, ethical orientation, and personality traits on managers' and accountants' abilities to recognize misappropriation of assets. Participants included students and professionals. The student group included upper-level accounting majors and upper-level management majors. The professional group included students enrolled in an introductory accounting course for their MBA program and internal auditors from a variety of organizations. Findings in the study show that accounting students assessed the possibility that fraud was in progress at a higher level than the management students, suggesting that the accounting students acquire basic knowledge about fraud from the …

Do Investors Over-React To Patterns Of Past Financial Performance Measures?, Abdulaziz Alwathainani

Theses and Dissertations

The objectives of this thesis are threefold. First, this dissertation examines whether patterns (growth and consistency in growth) of firms' past financial performance influence investors' perceptions about stock values and future performance of these firms. Second, multiple estimation horizons of past performance variables (ranging from one to five years) are used to assess whether the interaction between growth patterns and measurement interval lengths of these variables influence investor expectations. Third, this thesis examines whether an intermediate price drifts (e.g. Jegadeesh and Titman [1993]) and subsequent long-horizon price reversal (e.g. DeBondt and Thaler (1985)] are manifestations of a market over-reaction as …

Estimating The Economic Impact Of The New Arena At The Kentucky Horse Park, Alexis R. Bwenge

MPA/MPP/MPFM Capstone Projects

For the first time in its history, the World Equestrian Games (WEG) will be held outside of Europe in 2010. Kentucky has won the bid to host the event at the Kentucky Horse Park (KHP) in Lexington. The games will last two weeks in the fall of2010 and organizers estimate ticket sales of 300,000, and over 1,000 athletes from 50 countries are expected to compete (Commonwealth of Kentucky).

However, for the Horse Park to be a suitable location to host WEG, it must have a climate controlled indoor arena. The current proposal for the arena plans for a 6,000 seats, …

Transformation Theory And E-Commerce Adoption, Mark P. Brogan

Theses: Doctorates and Masters

This thesis investigates business transformation on the Internet; particularly the nature and significance of Cyber transformation theory and the Marketspace Model as a framework for E-commerce adoption. E-commerce can raise a firm's productivity, transform customer relationships and open up new markets. The extent to which nations become adopters of E-commerce is set to become a source of comparative national competitive advantage (or disadvantage) in the twenty first century.

Business Adaptation Strategies Used By Small And Medium Retailers In An Increasingly Competitve Environment: A Study Of Ubon Ratchathani, Thailand, Kittima Cheungsuvadee

Theses: Doctorates and Masters

This thesis presents a study of business adaptation strategies employed by small and medium retailers in order to be sustainable in a climate of rapid and significant environmental change in regional Thailand. The study was carried out in Ubon Ratchathani, a large regional city in North Eastern Thailand which shares many of the difficulties encountered by regional businesses in regional Thailand. Changes over the last ten years have been considered in this work and recent strategies adopted by the small and medium retailers have been investigated. Using extensive input from a study group which represented approximately 10% of all small …

The Agricultural Co-Operative Business Structure In Context: A Western Australian Study, Elizabeth Cheong

Theses: Doctorates and Masters

Agricultural co-operative businesses are the focus of considerable academic research overseas, particularly from the perspective of agricultural economics. Research on Australian agricultural co-operatives, however, is very limited. This exploratory study investigates agricultural co-operatives at two inter-related levels. Firstly, the thesis examines the broader political economy shaping the agricultural co-operative sector, specifically policy and institutional arrangements affecting agricultural co-operatives. Secondly, the thesis considers how this external world influences the internal behaviour of the agricultural co-operative business. The study adopts a qualitative research methodology, principally using the case study method. Over 50 in-depth interviews were conducted with actors associated with the agricultural …

What Causes An Organisation To Be What It Is And To Become What It Could Be: A Philosophical Expedition, Alan Byrne

Theses: Doctorates and Masters

This work represents the evolution of a thesis asking the question what causes an organisation to be what it is and to become what it could be. The author ' s thought development is integral to the project and is highlighted throughout. Conversation and relationship become privileged as the transformative cause of change; of being. This study faithfully reproduces how a thesis actually happens, with all the inherent uncertainty and messiness. The life experiences of the author are brought to bear in this autoethnographic study of the business world.

Infusion Of Information Systems In The Stockbroking Sector, Hosein Gharavi

Theses: Doctorates and Masters

The Australian stockbroking sector has been at the forefront of integrating information systems (IS) in its daily operations. Trade and clearance account for a large percentage of processes undertaken in a brokerage house. Upon integration of IS, the trade and clearance processes of the sector were centralised and the institutional arrangements of the sector were transformed. Centralisation also meant that this large percentage of processes was directly controlled by the Australian Stock Exchange (ASX) and the Australian Securities and Investment Commission (ASIC). Although the integration of IS was intended to rationalise the trading regime and make the process of brokerage …

Assessing The Success And Evaluating The Benefits Of Government-Sponsored Regional Internet-Trading Platforms For Small And Medium Enterprises: A Western Australian Perspective, Denise E. Gengatharen

Theses: Doctorates and Masters

The Internet has been viewed as an opportunity for small and medium enterprises (SMEs) to efficiently compete in the global arena with their larger counterparts by overcoming distance and size. However, research has shown that actual uptake of Internet e-commerce by SMEs has been lagging behind that of larger companies. Fearing a growing digital divide between large companies and SMEs, some governments have taken specific measures to encourage SME participation in ecommerce. One of the more direct government initiatives to hasten the progression of SMEs on the e-commerce adoption curve is the creation, sponsorship and management of regional Internet trading …

The `Good Oil': The Role Olive Oil Plays In The Lives Of Western Australian Consumers, Trudie Michels

Theses: Doctorates and Masters

Throughout Australia, a great number of resources have been devoted to the burgeoning billion dollar Australian olive industry. Recently a rapid increase in olive oil production has been witnessed. This growth combined with aggressive international competition will see pressure put on Australian producers to supply quality and price-effective olive oil into the Australian market. This will require a detailed understanding of consumers' perceptions of and thoughts about olive oil and a comprehension of how, when, where and why consumers utilise olive oil.

Understanding Sustainable Tourism Development From A Complex Systems Perspective: A Case Study Of The Swan River, Western Australia, Janine R. Mcdonald

Theses: Doctorates and Masters

Tourism does not operate in a predictable and mechanistic environment and is influenced by unpredictable circumstances. Influences include underlying values and perceptions keeping the system unpredictable and dynamic. Tourism that utilises natural resources is exposed to the additional unpredictability of natural changes and activities and/or decisions of other stakeholders. Tourism research generally adopts reductionist approaches and has not effectively understood tourism as a stakeholder within a complex system of stakeholders. Reductionist approaches have led to interpretations of sustainable tourism development being highly focused and sector specific limiting understanding of the complex systems in which tourism operates and resulting in narrow …

Strategies For Designing And Implementing Knowledge Management Systems: An Interpretive Case Study Of Two Western Australian House-Building Firms, Geoffrey David Wilson

Theses: Doctorates and Masters

Knowledge management is a relatively new concept that has received substantial attention in the academic and industry literature particularly in the information systems field. Proponents of knowledge management argue that it has been driven by the desire of organisations for greater innovation, cost reduction and process improvements (Wilson. Jackson & Smith 2003). Little research, though, has been conducted from a knowledge management perspective into how Western Australian house-building enterprises develop and implement information systems. The WA house-building industry forms part of the wider building and construction community. Most construction firms are small to-medium-sized enterprises that differ from large organisations in …

Developing An Empirical Basis For Selecting A Strategic-Planning Team From Among Likely Candidates Based On Desired Emotional Intelligence Competencies, Robert Allen Reindel

Dissertations

Problem. Corporate teams are often established to complete assigned tasks as they would relate to planning, product development, process improvements, etc. There seems to be a lack of effective means for selecting team members based on objective criteria. Team-member selection is typically a process based only on the selector's judgment. While testing is a typical way to make hiring decisions, the same process is not used for creating teams.

Purpose of the Study. The purpose of this study was to explore a way of using identified competencies of emotional intelligence to objectively select team members for a strategic-planning initiative.

Method. …

Matching A Publishing Model To Board Values: A Decision Analysis For The American Society Of Missiology, Betsy A. Northrup

MPA/MPP/MPFM Capstone Projects

Statement of the Problem

Faced with declining revenue, increasing print costs, and an increasingly electronic world, The American Society of Missiology (ASM) has to make a decision and can choose between three alternatives: 1) Continue to publish its quarterly journal, Missiology: An International Review, using its current print-only model and contracting out on-line availability to the American Theological Library Association (ATLA); 2) Accept the offer of a commercial firm in the United Kingdom to manage, publish, and distribute Missiology in return for immediate on-line availability, increased exposure through marketing, and a guaranteed modest income for the Society; or 3) …

The Elimination Of The Federal Tax Deductibility Of State And Local Taxes: Possible Effects On State And Local Tax Structures, John M. Foster

MPA/MPP/MPFM Capstone Projects

Through the use of intermediaries such as elected officials and hired advocates, people choose the level of resources that will be used for public goods and services, as well as the manner in which those resources will be used. They also decide how these goods and services will be financed. The extent to which governments utilize taxes on income, wealth, and consumption is guided by considerations of political factors, equity, administrative costs, revenue adequacy, and the effects of the tax system on allocative efficiency. Incentives that are embedded in the federal tax system may also influence state and local tax …

A Retrospective Analysis Of The Impact Of The Henry Toll Fellowship Leadership Development Program, Lizeth C. Fowler

MPA/MPP/MPFM Capstone Projects

The Council of State Governments (CSG) is the premier organization forecasting policy trends for state leaders in all three branches of government. Central to its mission is the development of leadership training for improved decision-making of state elected and appointed officials.

CSG has sponsored the Henry Toll Fellowship Leadership Development Program for state and government officials since 1986. This competitive program invites ten state officials from each of the four regions, West, Midwest, South and East, to participate in an intensive five-day program to learn practical leadership skills and strategies to meet challenges and lead change and innovation.

While the …

An External Communication Audit Of The Kentucky Arts Council: An Analysis Of The Publications Distributed By A State Agency, Jess N. Kropczynski

MPA/MPP/MPFM Capstone Projects

Problem

The specific objective of the audit is to conduct a formal examination of how the Kentucky Arts Council (KAC) is communicating with target authorizing groups outside of KAC, such as artists, arts administrators, educators, media and legislators.

Research Strategy

The external communication audit is an instrument used to gauge authorizers’ feedback on the publications distributed regularly by the agency. This audit is designed to paint a picture of the current communication patterns, policies, practices, capabilities and needs in order to make informed recommendations for the improvement of communication. The specific research question guiding this audit is: How effective are …

Financial Efficiency In The Nonprofit Sector: An Analysis Of Factors Affecting Expense Ratios Of Kentucky Nonprofits, Emily A. Lane

MPA/MPP/MPFM Capstone Projects

Statement of Problem

Recent events in both the public and private sectors have lead to an environment of mistrust and caution surrounding the way organizations are managed and funds are handled. For the nonprofit sector, this has led to an emergence of charity rating or watchdog organizations and increased scrutiny of finances. Individual donors, charity rating agencies, and funding institutions have begun using expense ratios as a measure of financial efficiency. Decisions on the financial efficiency of organizations are being made without a good understanding of what factors affect these ratios.

Research Questions

The purpose of this paper is to …

Does The Voluntary Standards For Excellence Program Improve Reporting Qualities & Financial Ratios Of Nonprofit Organizations?, Harmony Little

MPA/MPP/MPFM Capstone Projects

Problem Statement

The issue of accountability in the nonprofit sector has increased over the past few years, and along with it, questions about the adequacy of information in the 990 forms filed annually by nonprofits to the IRS. The intent of the 990 form is to provide the public with necessary information to evaluate the performance of a nonprofit; however, a number of studies show that there are significant errors on the 990 returns. At the same time, there has been a rise in nonprofit watchdog groups who use the information available on the 990 forms to calculate nonprofits’ financial …

A New Theory And Measure Of Ethical Work Climate: The Psychological Process Model (Ppm) And The Ethical Climate Index (Eci), Anke Arnaud

Electronic Theses and Dissertations

With this dissertation I developed a new theory and measure of ethical work climate (EWC). Currently, there exists one dominant theory and measure of EWC developed by Victor and Cullen (1988, 1987). Even though researchers have identified problems with this theory, such as inconsistencies with regard to its limited theoretical scope and troubling psychometric properties, it is the most widely utilized framework for conceptualizing and testing EWC. Therefore, I propose to develop an improved theory and measure of EWC, one capable of addressing some of the principle shortcomings of earlier efforts. Building on Rest's (1986, 1979) "Four-Component" model of individual-level …

Healthcare Information Systems:Design Theory, Principles And Application, Sandra Richardson

Electronic Theses and Dissertations

Healthcare information systems (HISs), as a class of systems, are not currently addressed in the MIS literature. This is in spite of a sharp increase in use over the past few years, and the uniquely qualified role that MIS has in the development of, impact and general understanding of HISs. In this project the design science paradigm frames the development of a set of design principles derived from the synthesis of the design literature, ethics literature, and professional guidelines, from both the medical and computing professions. The resulting principles are offered to address the design of healthcare information systems. Action …

The Kiosk Culture: Reconciling The Performance Support Paradox In The Postmodern Age Of Machines, Thomas Cavanagh

Electronic Theses and Dissertations

Do you remember the first time you used an Automatic Teller Machine (ATM)? Or a pay-at-the-pump gas station? Or an airline e-ticket kiosk? How did you know what to do? Although you never received any formal instruction in how to interact with the self-service technology, you were likely able to accomplish your task (e.g., withdrawing or depositing money) as successfully as an experienced user. However, not so long ago, to accomplish that same task, you needed the direct mediation of a service professional who had been trained how to use the required complex technology. What has changed? In short, the …

Dynamic Entrepreneurial Networks: An Investigation Of Entrepreneurs, New Ventures And Their Networks, Diane Sullivan

Electronic Theses and Dissertations

Entrepreneurs need resources to organize new venture offerings into marketplace-acceptable forms. Entrepreneurs use others' assistance via networks to obtain these resources. Research indicates that firms face resource dependencies, that likely change over time, where they must respond to those controlling resources. Although some work has investigated implications of new ventures' networks at one time period, little work has investigated the dynamic nature and associated outcomes of networks as they change due to different resource requirements as the venture develops. This research examines the dynamic nature of networks, due different resource requirements over time, and how these changes impact entrepreneurial outcomes …

Rebuilding Theories Of Technology Acceptance: A Qualitative Case Study Of Physicians' Acceptance Of Technology, Jon T. Blue

Theses and Dissertations

The Technology Acceptance Model has been widely applied and has been quite successful at explaining the behavioral intention to use technology in many organizations. One of the most significant variables in the Technology Acceptance Model is perceived ease of use. The Technology Acceptance Model purports that perceived ease of use contributes to the behavioral intention to use technology. Additionally, the model purports that perceived ease of use is an antecedent of perceived usefulness. In the adoption and use of technology by physicians, previous studies show that the Technology Acceptance Model predictions have been incorrect. Specifically, the aforementioned perceived ease of …

Information Value Of Credit Ratings In Asia Ex-Japan Markets, Chen Zhou

Dissertations and Theses Collection (Open Access)

This study investigates the information value of credit ratings by exploring the relationship between ratings and security price. Unlike previous studies, we concentrate on the major markets ex-Japan in Asia. We begin with an investigation of rating reclassification as well as credit watch placement events by three leading international rating agencies. We show that markets with differing level of sophistication behave differently. Specifically, South Korea and Hong Kong are found to respond in a similar manner. Indonesia shows possible ign of information leakage. In the cases of Malaysia and Thailand, significant and positive equity price responses exist for upgrades, suggesting …

The Information Efficiency Of The Corporate Bond Market, Cheng Ying

Dissertations and Theses Collection (Open Access)

The link between asset prices and information fundamentals as embodied in news announcement effects is an extremely, if not the most, important area amongst current research in market microstructure. The lack of adequate transaction data posts an obstacle in this research. In this thesis, based on a valuable intraday transaction-by-transaction dataset for U.S. corporate bonds, we first examine the impact of public information contained in the macro-economic news and firm-specific information contained in corporate earnings annoucements on the prices of both corporate bonds and stocks. We find that both bonds and stocks react significantly to public news and firm-specific information, …

Sustainability And Company Annual Financial Reporting, Mirela Filipovic

Theses : Honours

This study had two mam objectives. Firstly to measure the level and type of sustainability reporting in companies using the Global Reporting Initiative (GRI) Index. Secondly, to investigate the key characteristics of Australian listed companies that explain the extent of voluntary sustainability information within their annual reports. Based on the positive accounting theory framework and the review of literature six testable hypotheses were developed. The six directional hypothesis developed were related to two aspects of agency and political costs and included ownership diffusion, leverage, audit by big four audit firm, size, profitability and industry type. A stratified sample of 450 …

An Exploratory Study Of Executive Hubris And Its Effect On How Chief Executive Officers In Small To Medium Enterprises Make Strategic Management Decisions, A. S. Parker

Theses : Honours

This exploratory study examined the nature of the recently conceptualised notion of executive hubris; and in particular the effect it may have on how chief executive officers in small to medium sized enterprises make their strategic management decisions. It was designed to explore executive hubris and strategic decision making in a limited sample of executives. On this basis the results are limited to this study and are not generalisable. A core aim of the study however; was to test qualitatively and quantitatively in a fundamental, exploratory way; Hambrick and Hiller's (2005) propositions that executive hubris has an effect on how …

Shopping Motivations And Their Influence On Shopping Experience In Australia And Indonesia, Tjong Budisantoso

Theses

The main focus of this study is on motivation. In particular, the study aims to investigate the relationship between the in-store experience of shoppers and their motivation for shopping. The in-store experience as defined in this study includes the perception of store atmosphere and cognitive responses. Another interest of the study is to test the relationship between cognitive responses and store atmosphere in two different countries. Lastly, this study explores the relationship between in-store experience and store patronage satisfaction, which in turn can influence shoppers’ repatronage intention. All the hypotheses in this study have been tested in Perth, Australia and …

Service Quality, Customer Satisfaction And Customer Loyalty In Consumer Electronics E-Tailers: A Structural Equation Modeling Approach, Kuang-Wen Wu

Graduate Student Dissertations, Theses, Capstones, and Portfolios

The E-S-QUAL and E-RecS-QUAL scales have been successfully tested in a study by Parasuraman, Zeithaml, and Malhotra (2005). However, E-S-QUAL and E-RecS­ QUAL are newly developed and lack specific application to different types of e-business. This non-experimental, correlational study is the first to examine and explore the relationships among electronic service quality, customer satisfaction, and customer loyalty for consumer electronics e-tailers.

Using quota and snowball sampling, participants from the continental United States received e-mail invitations and voluntarily forwarded the e-mail invitations to their friends and family. A total of 276 participants completed the online survey. This study's demographic characteristics included …