Business Commons^™

Beyond Compliance: Rethinking Ethical Accounting Through Ai And Esg, Rafael L. Portillo

Honors Program Theses and Research Projects

With the increasing adoption of these modern technologies in world markets while maintaining these ethical principles, there is an increasing need for alignment between technology development and ethical responsibility. For instance, in the world of accounting, there is an increasing demand to maintain alignment between technology development and ethics. It is for this reason that these researchers have chosen to explore the link between Artificial Intelligence, ESG, and financial reporting ethics.

The goal of this study is to look at new concerns and moral risks that appear when ESG expectations, AI systems, and accounting practices interact. Earlier research usually studies …

Exploring Retention And Satisfaction Among Arkansas County-Level Cooperative Extension Employees: A Job Embeddedness Perspective, Rebecca M. Simon

Graduate Theses and Dissertations

Abstract This quantitative study investigated the retention of county-level employees within the Arkansas Cooperative Extension Service (CES) using Job Embeddedness Theory (JET) as the theoretical framework. The research aimed to describe levels of job embeddedness, job satisfaction, and intent to stay, and to examine the relationships among these variables. A census of 328 CES employees was conducted, yielding a 53% response rate. Data were collected through a validated online survey and analyzed using descriptive statistics, correlation analysis, and multiple regression. Results indicated high scores in organizational fit and sacrifice dimensions, while links to organization and community were comparatively lower. Age …

Motivators And Work Role Satisfaction Among A Post-Pandemic Multi-Generational Sports And Entertainment Industry Workforce, Christopher J. Kinnan

Dissertations

This quantitative causal-comparative study explored intrinsic and extrinsic motivators and work-role satisfaction among a post-pandemic, multigenerational workforce in the North American sports and entertainment industry. Using an adapted version of the Sports Grounds Safety Authority’s (SGSA, 2022) Evaluation of Systematic Stewarding Challenges instrument, the study analyzed data from 560 participants representing safety, security, and service roles across sports and entertainment venues. The research examined generational differences in motivation, satisfaction, and barriers to retention within the framework of Human Capital Theory, Herzberg’s Two-Factor Theory, and Self-Determination Theory.

Principal component and confirmatory factor analyses verified the reliability and validity of the adapted …

Impact Of Community College Size And Meeting Types On Leader-Member Conversation Quality In Career And Technical Education (Cte) Leaders: A Mixed Methods Study, Kenneth Wayne Kirkland Jr.

Dissertations

Community colleges are complex institutions with the primary mission of workforce preparation and academic transfer. In many cases, community colleges produce the majority of their local workforces. Political influences upon workforce priorities, increased national calls for transparency in higher education training, complicated infrastructure, and technical expertise requirements for faculty have created substantial challenges for career and technical education (CTE) leaders. These complexities require the 21st-century CTE leader to be as externally focused as their presidents, highlighting the importance of communication effectiveness in both leaders.

The purpose of this mixed-methods study was to investigate the influence of community college enrollment levels …

Balancing Growth And Identity: Tourism, Culture, And Economic Development In Dangriga, Belize, Tristan M. Eddy

Finance Undergraduate Honors Theses

This thesis examines the interplay between tourism development and cultural preservation in Dangriga, Belize. Dangriga is a town with a rich Garifuna heritage, and its residents take great pride in maintaining and sharing their traditions with both future generations and visitors. However, Dangriga remains relatively underdeveloped as a tourist destination. By conducting interviews with community stakeholders, my team and I created a needs analysis focused on the most prominent concerns voiced by residents, while offering an outside perspective. In addition to our experiences in Belize, I conducted independent research on the potential impacts of cruise tourism, the benefits of community-based …

Integrating Data Analytics: Exploring The Best Methods To Evaluate Players’ Performance To Help Gain A Competitive Advantage On The Football Field, Tanner F. Fountain

Finance Undergraduate Honors Theses

To succeed in the world of sports, leaders need to uncover and utilize any advantage possible in order to gain a competitive advantage over their competition. I discuss how leaders of a sports organization, specifically within the Arkansas Razorback football program, implement the use of analytics on and off the field, as well as how they use their data to create visuals, find potential strengths and weakness, and ultimately help them be more prepared for gameday. Using my personal experience as a Student Analyst for the Razorbacks, along with supplementary information, I share the latest tactics and the strategies for …

Is Artificial Intelligence Really Taking Our Jobs?, Francesca A. Strom

Undergraduate Theses and Capstone Projects

This paper studies how artificial intelligence has reshaped occupational opportunities in the United States by analyzing changes in employment, median wages, and wage inequality across all occupations from 2014 through 2024. Using a difference-in-differences framework, I compare occupations associated with AI-related tasks to those not directly exposed to generative AI, with particular attention to the structural break introduced by the mainstream release of generative AI tools in 2022. The results show no statistically significant decline in employment among AI-exposed occupations, indicating that early adoption did not lead to measurable job displacement. Instead, the strongest effects appear in wage inequality. Among …

Beyond Baseball: A Case Study On The Multipurpose Venue Management Practices Of Giants Enterprises, Collette Grace Madden

Experience Industry Management

The success of sports organizations no longer relies on team performance and game attendance. Giants Enterprises utilizes many guest engagement and destination development strategies to expand the brand reach of the San Francisco Giants. The purpose of this study was to examine how Giants Enterprises has positioned Oracle Park and Mission Rock as premier event destinations beyond baseball, with a focus on best practices in event diversification, experience design, and placemaking. A case study was conducted on Giants Enterprises to analyze what event diversification, experience design, and placemaking tactics were utilized as well as their effectiveness. The results of this …

The Importance Of Leader-Member Exchange And Psychological Contracts In Highly Qualified Researchers, Robin L. Ingerick Dba

Theses & Dissertations

This study examined the significance of the relationship between leader-member exchange (LMX) and psychological contracts in United States-based research organizations. When the organization-manager-employee relationship deteriorates, psychological contract breaches can occur, negatively affecting employee outcomes and the organization's financial success and stability. Existing knowledge highlights several factors that influence relationships, including reciprocated treatment, work behaviors and reactions, trust, professional respect, affect, mutual interaction, work autonomy, communication, job satisfaction, and fulfillment. The study sought to determine to what extent is there a predictive relationship between LMX and psychological contracts (employee obligations, employer obligations, fulfillment, and contract transitions) of highly qualified United States-based …

How Perceived Political Uncertainty Affects Markets: An Investment Analyst’S Reflection, Avery W. Jacobs

Finance Undergraduate Honors Theses

This paper explores the relationship between political uncertainty and financial market behavior, offering reflections based on personal experience as an Investment Analyst at an RIA. It discusses key events and highlights how market perceptions can dramatically influence financial markets. It highlights how an organization can overcome challenges and serve clients in uncertain times.

Factors Influencing Employees’ Ai Adoption Intentions In Occupational Settings, Emma G. Wituk

All Theses

Artificial intelligence (AI) is a burgeoning technology whose development has many implications for organizations and employees. Using a modified version of the Unified Theory of Acceptance and Use of Technology (UTAUT) framework, this study tested performance expectancy (PE; the belief that AI will enhance personal job performance) and prior AI experience (EXP) as predictors of behavioral intention (BI) to use an AI coaching tool, Nadia. We expected both PE and EXP to be positively related to adoption intentions. Additionally, social influence (SI; respondent’s belief that other individuals think they should adopt AI) and facilitating conditions (FC; appropriate infrastructure and adequate …

Greekmate: Communicating Startup Value Through Design And Marketing, Cameron Do-Khanh

Graphic Communication

This project examines how design and marketing can improve communication for early-stage software by applying these principles to GreekMate, a candidate management tool built for student organizations. The software functioned well but lacked a strong brand identity and clear value communication. Using Diffusion of Innovation Theory and research on UX strategy, the project focused on redesigning the brand system and marketing website to make the product easier to understand and more appealing to its audience. The redesign included a new visual direction, updated hierarchy, clearer feature explanations, and a more energetic style that aligned with student expectations. Informal user feedback …

A Comprehensive Digital Marketing Strategy Guide For Independent Musicians, William Elree Hilburn

Theses

Creating and implementing a sound digital marketing strategy is a crucial element to consider as an independent musician. In this thesis report and the strategy guide that follows, a number of current digital marketing strategies are discussed at length. The strategies that are discussed in this report and within the strategy guide have been gleaned through semi-structured qualitative interviews with two separate up-and-coming music artists. The information shared by these case studies has been documented and synthesised into this report, as well as, into a comprehensive strategy guide that has been written to aid fledgling music artists in their digital …

Self-Effficacy And Emotional Intelligence In Young Females; Filling The Leadership Pipeline Through Youth Development Programs, Annette Cherie Vargason

Doctor of Business Administration (DBA)

The persistent underrepresentation of women in leadership positions remains a significant global concern, stemming from systemic barriers and lower self-efficacy reported by women in leadership contexts. Current trends suggest it could take another 50 years to achieve gender parity in leadership roles. This disparity highlights a need for effective early interventions to nurture leadership skills and confidence in young women. This study examined the relationship between self-efficacy (SE), emotional intelligence (EI), and leadership aspirations among young women participating in the Courageous Girls program, relying on maternal proxy reports using General Self-Efficacy Scale (GSE) and the Brief Emotional Intelligence Scale (BEIS-10). …

Perceptions Of Leader Emotional Intelligence During Change: A Qualitative Study Of Middle Managers In Higher Education, Kirk Bennett

Doctor of Business Administration (DBA)

In a world where change is constant, organizations often struggle to adapt. Whether implementing change proactively or responding to external realities, organizational change leaders must navigate the landscape of change with awareness of the potential for follower resistance to derail their efforts. Change and emotion are not easily separated, and change leaders who ignore the emotional realities of change do so at the risk of failure. Leaders who demonstrate emotional intelligence are better equipped to understand and manage the emotions of change in themselves and others. How followers perceive the emotional intelligence of their leaders is crucial to their own …

Reframing Fitness And Nutrition For Women: Understanding Hormonal And Metabolic Differences, Brooke J. Luecke

Accounting Undergraduate Honors Theses

This thesis explores how women can consider approaching fitness, nutrition, and recovery based on the physiological differences between men and women. While much of the existing fitness and nutrition research has been based on male participants generalized to women, this paper aims to woman-centric, tailored recommendations. By focusing on hormonal cycles, metabolism, and muscle physiology, my paper will suggest a need for women to adjust their exercise and dietary practices for optimal health outcomes, including fat loss and raised energy levels. My suggestions in this paper are supported by the latest research, including Dr. Stacy Sims' insights on female health, …

Virtus Fidelis: Design In Modern-Day Catholicism, Elisha N. Butryn

Honors College Theses

Art plays a major role in how we view the world, and particularly, how we view religion. This thesis explores those themes and how design appears in modern-day Catholicism, and how Catholicism can impact design through the development of the brand Virtus Fidelis.

Characterizing The Relationship Between Parturition In Beef Cattle And The Lunar Phase And Meteorological Factors., Caroline E. Chambers

Honors College Theses

For beef cattle, parturition is one of the most critical stages in the reproductive process. It is crucial that farmers understand the factors that may influence the timing of parturition. There is a persistent preconception that the onset of parturition is influenced by the lunar phase and weather factors. The objective of this study is to characterize the association between parturition in beef cattle, the lunar phase, and/or different weather factors such as barometric pressure and temperature. Cattle records were obtained from Chambers Family Farm in Cumberland Furnace, TN. Data was collected from 142 calvings from January 2017 to October …

Strategic Business Planning For An Optometry Practice: A Comprehensive Approach To Market Analysis, Operations, And Growth, Molly Elizabeth Weber

Honors College Theses

This study is a comprehensive analysis of the field of optometry in order to develop a business plan which could be utilized to open a new optometry practice. Strengths, weaknesses, opportunities, and threats are all studied in order to gain a robust view and offer insights of how a business would fair in the field of optometry to allow entrepreneurs to make informed decisions in business endeavors involving practice operations, market terrain, and growth potential.

A Study Of Configuration Management Database (Cmdb) Adoption In It Service Management (Itsm) Implementations Within Nj Community Colleges, Fredrick Dande

All-Inclusive List of Electronic Theses and Dissertations

This study examines the adoption of Configuration Management Databases (CMDBs) in IT Service Management (ITSM) implementations within New Jersey (NJ) community colleges. Despite the well-documented benefits of CMDBs—such as faster issue resolution, improved compliance, and greater visibility across IT infrastructures—implementation success rates remain low. As technology continues to enhance production capabilities and expand access to information, the need for centralized configuration visibility has become critical. A CMDB provides a single system of record for IT assets and services, helping organizations manage outages, assess changes, maintain compliance, and improve asset tracking. This research used an online survey to collect data from …

Exploring Internship’S Role In Non-Virtual Social Capital Development: A Gen Z Student Perspective, Christina M. Galli

Dissertations

Gen Z students often complete internships as they prepare to enter the workforce (Maloni et al., 2019; Shtembari & Elgün, 2023). However, because the population relies heavily on digital technology to develop social relationships, Gen Z students may not have the social skills to develop non-virtual social capital (Fernandez et al., 2023; Henry & Shannon, 2023; Osorio & Madero, 2024). Existing research focuses on Gen Z individuals as students (Maloni et al., 2019; Pichler et al., 2021; Shtembari & Elgün, 2023). However, existing literature lacks specifications about Gen Z students’ strategies for gaining non-virtual social capital through internship experiences. This …

The Impacts Of Artificial Intelligence (Ai) On Ethics And Ethical Gaps In Accounting, Isaac Hendren

Honors Theses

This study examines the ethical impacts of Artificial Intelligence (AI) on the accounting industry in Tennessee by identifying how national trends in AI adoption potentially surpass the ethical oversights established by the regulatory bodies, such as the AICPA, and relating these trends to Tennessee. A Qualtrics survey was distributed to accounting professionals across both firms and corporations across Tennessee, resulting in 64 responses. Results indicate that AI adoption is in its early stages and that significant awareness gaps remain regarding transparency and bias. As AI becomes more widely adopted, these ethical gaps could create risks that harm stakeholders. The study …

The Influence Of Culture + Technology On Night-Time Economy, Jianping Xu

Dissertations and Theses Collection (Open Access)

As a vital component of modern urban economies, the night-time economy has emerged as a crucial pathway for stimulating domestic demand and promoting consumption upgrading. With the rapid development of digital technologies and increasingly diversified cultural demands, the deep integration of 'Culture + Technology' has provided new momentum for the innovative development of the night-time economy. This study focuses on how 'Culture + Technology' empowers the night-time economy, exploring its impact mechanisms, current status, and development pathways through theoretical analysis, case studies, and empirical surveys.

First, this paper constructs a theoretical framework for 'Culture + Technology' empowering the night-time economy …

The Relationship Between Internal Controls, Unfavorable Financial Statement Audit Opinions, And Nonprofit Financial Performance, Gwen Rachel Bedell Gadbois

Walden Dissertations and Doctoral Studies

Executives of nonprofit organizations face fiscal and operational challenges due to limited resources, threatening long-term viability. Weak internal controls and financial reporting systems can stem unfavorable Single Audit opinions and reduced funding, concerning to auditors and fiscal agencies. Grounded in resource dependency theory, the purpose of this quantitative ex post facto secondary data analysis was to examine whether financial performance differed by audit opinion and internal control indicators among U.S. nonprofits receiving federal aid. Data included 158 U.S. nonprofits that received $750K–$7M in federal aid in 2021 with qualified, adverse, or disclaimer audit opinions. A three-way analysis of variance revealed …

Brands & Virtual Personas: How Virtual Influencer Types Impact Brand Awareness, Carol Calderon Ambelis

Department of Textiles, Merchandising and Fashion Design: Dissertations, Theses, and Student Research

As social media continues to shape how consumers interact with brands, virtual influencers (VIs) have emerged as a new type of digital celebrity. While previous research has explored how VIs contribute to brand image and awareness, there has been limited attention on how different types of VIs, both anime-like and human-like, affect consumer perceptions across different markets. This study examines how these two types of VIs impact relatability, aspiration, and brand awareness, with a focus on the differences between luxury and mass market. Using a within-subjects experimental design, this study recruited 574 participants with social media experience using MTurk. The …

Exploring Hiring Managers’ Strategies For Recruiting Diverse Educators In A Southeastern State, Keisa K. Davis Ma

Dissertations

This dissertation examined the strategies applied by hiring managers within one state in the southeastern United States to recruit diverse teachers. The purpose of the study was to explore hiring managers’ experiences and knowledge of minority teacher recruitment. The primary research question for this study was: What strategies do hiring managers in the school district under study find most effective in overcoming barriers to recruiting minority educators, and how do they measure their success? Data was collected through semi-structured interviews, and thematic coding was used to arrive at emerging themes, patterns, and perceptions. The findings revealed that while hiring managers …

Csumb Music Club Handbook, Ryan N. Cobar

Capstone Projects and Master's Theses

In this handbook, Ryan Cobar will discuss the points of planning and execution of an event on CSUMB campus as well as how to run the CSUMB Music Club.

The Influence Mechanism Of Chief Sustainability Officers On Firm Sustainability Performance, Taiwo Abraham

Theses and Dissertations

This dissertation examines how Chief Sustainability Officer (CSO) human capital configurations influence organizational sustainability performance through a configurational approach. Drawing on Upper Echelons and Human Capital theories, the study conceptualizes CSO human capital as encompassing both general (GHC) and sustainability-specific (SHC) dimensions that interact with job functions and governance mechanisms to shape outcomes. The theoretical framework proposes that SHC primarily influences non-financial sustainability performance (nfSP), while GHC drives financial sustainability performance (fSP). Champion functions moderate the SHC-nfSP relationship, while Ambassador functions moderate the GHC-fSP relationship. Firm sustainability governance further enhances these relationships and creates pathways for SHC to influence financial …

The Impact Of The Covid-19 Pandemic On National Hockey League Fan Attendance, Ramon E. Rivera

Electronic Theses, Projects, and Dissertations

The COVID-19 pandemic struck swiftly around the world, causing several societal functions and normalcies to adapt or shut down completely. This culminating project explores the effects of COVID-19 on arena fan attendance of the National Hockey League (NHL). This project was guided by the following three research questions: Q1 – How did the NHL arena closures affect fan attendance during the COVID-19 pandemic? Q2 – What factors influenced NHL fan arena attendance before the start of the COVID-19 pandemic? Q3 – What factors impacted the NHL arena fan attendance after the conclusion of the COVID-19 pandemic? An empirical model developed …

Property Management System, Abbas Kurnool

Electronic Theses, Projects, and Dissertations

The real estate industry generates and manages large amounts of data, including tenant information, lease agreements, property maintenance schedules, and financial transactions. Reliance on traditional manual methods often results in inefficiencies, fragmented data, and delays in decision-making. To overcome these challenges, this project presents the design and implementation of a Real Estate Property Management System (REMS) for Future Properties, a company aiming to optimize its operations through digital transformation.

The proposed system is developed on Microsoft Dynamics 365 as the core platform, integrated with the Microsoft Power Platform tools (Power Apps, Power Automate, and Power Pages). This integrated framework provides …