Business Commons^™

Focus, Vol. 4 No. 5, September/October 2008, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.

Planner, Volume 23, Number 1, January-February 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Bulletin, January 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Focus, Vol. 4 No. 3, May/June 2008, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.

Focus, Vol. 4 No. 2, March/April 2008, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.

Practicing Cpa, Vol. 32 No. 1, January 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Letter From A Teenage Accounting Clerk In 1846: A Hidden Voice In A Micro-History Of Modern Public Accountancy, T. A. Lee

Accounting Historians Journal

The purpose of this paper is to demonstrate use of archival material to access a hidden voice in accounting history and provide social context in the form of a biographical micro-history of public accountancy. The archival material is a letter written in 1846 by a Scottish teenage public accountancy clerk. An analysis of the letter gives insight to the employment and social life of the clerk in mid-19th century Scotland and also identifies a notorious character in Scottish public accountancy. The paper reveals the importance of social connections, religion, communication, and transport to middle-class Victorian Scots and, more generally, reminds …

Accounting History Announcement: The Sixth Accounting History International Conference: Accounting And The State; Ad Hoc Reviewers [2008], Victoria University Of Wellington. School Of Accounting And Commercial Law School Of Accounting And Commercial Law

Accounting Historians Journal

No abstract provided.

Contents [2008, Vol. 35, No. 1]; Statement Of Policy [2008, Vol. 35, No. 1]; Guide For Submitting Manuscripts [2008, Vol. 35, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, and Guide for Submitting Manuscripts.

Accounting For The Stamp Act Crisis, Lynne Oats, Pauline Sadler

Accounting Historians Journal

In 1765, the British Parliament imposed stamp duties on the American colonies, setting in motion the chain of events which ultimately led to the American Revolution. This paper analyzes the practicalities of the Stamp Act to provide insights into the way in which a tax instrument that was successful in one setting failed to achieve similar success in another. The reasons for choosing stamp duties as an appropriate fiscal measure, the colonial reaction to the tax, and the way in which the tax was accounted for by the British government bureaucracy are examined. The paper demonstrates the value of using …

Ledger Of Ann Dewitt Bevier (1762-1834), Early American Estate Manager And Mother, Sally M. Schultz, Joan Hollister

Accounting Historians Journal

The ledger that Ann DeWitt Bevier kept from 1802 until 1813 represents a rich primary source that provides perspective on how a rural agriculturalist and household head interacted with the social and cultural environment in the young American nation. Her accounting records expand the gendered history of economic life by illustrating the life and work of a woman who managed a farm, fam­ily household, brick kiln, rental property, and investments in financial instruments. The costs of educating her children were also detailed in the ledger, helping to inform us about the educational opportunities for females in early America.

Professional Leadership And Oligarchy: The Case Of The Icaew, Masayoshi Noguchi, John Richard Edwards

Accounting Historians Journal

This paper examines the difficulty of achieving representative and effective governance of a professional body. The collective studied for this purpose is the Institute of Chartered Accountants in England and Wales (formed 1880) which, throughout its existence, has possessed the largest membership among British accounting associations. Drawing on the political theory of organization, we will explain why, despite a series of measures taken to make the constitution of its Council more representative between formation date and 1970, the failure of the 1970 scheme for integrating the entire U.K. accountancy profession remained attributable to the detachment of office bearers from their …

Analysis Of The Bursars' Accounts At Durham Cathedral Priory, 1278-1398, Alisdair Dobie

Accounting Historians Journal

This paper is based upon an examination of a selection of the bursars' accounts from Durham Cathedral Priory covering the period from the first extant account (1278-9) to the end of the 14th century. The accounts selected have been transcribed from the original documents and translated from Latin into English. A traditional focus of accounting historians in the medieval period has been on manorial accounting and the system of charge and discharge. This paper examines a series of non-manorial accounts and a variety of supporting accounting materials, analyzing them for evidence of the development and refinement of controls. After an …

Accounting Historians Journal, 2008, Vol. 35, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

Accounting Trends And Techniques, 62nd Annual Survey 2008 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, David Cohen

Accounting Trends and Techniques

No abstract provided.

Cpa Client Tax Letter, January/February/March 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Ua1f Wku Archives Vertical File - Center For Research & Development, Wku Archives

WKU Administration Documents

Digitized vertical file materials regarding WKU Center for Research & Development.

Entrepreneurship As Social Change, Lori W. Snyder

New England Journal of Entrepreneurship

Book review by Lori Wagner Snyder.

Steyaert, Chris and Daniel Hjorth, eds. Entrepreneurship as Social Change. Cheltenham, UK and Northampton, MA: Edward Elgar Publishing, 2006. ISBN 9781847206275

Integrity And Values: Interview With Dr. Jim Sinegal, Costco Wholesale Corporation, Miles K. Davis, James D. Sinegal

New England Journal of Entrepreneurship

In describing his success, Sinegal attributes it to “just good business practices.” And while he was born into a Catholic family and supports Catholic causes, he does not necessarily tie his faith to the way he approaches business. That approach, he says, is based in learning how to do business with integrity and high values from an early mentor. The following interview outlines how Sinegal approaches business and how he works to establish integrity and high values throughout Costco Wholesale Corporation.

Reflections For The Herman Miller Board, C. William Pollard

C. William Pollard Papers

In this speech -- delivered at a Herman Miller Board Meeting in Buffalo Grove, IL -- Pollard reflects on what he has learned as a board member, noting in particular how the company was founded on a holistic view of the human person and the idea that the business leader is only a steward of God's property.

Neighborhood Crime And Non-Auto Mode Choice, Shishir Mathur, Christopher Ferrell, Emy Mendoza

Faculty Publications, Urban and Regional Planning

No abstract provided.

Leadership Efficacy: Review And Future Directions, Sean T. Hannah, Bruce Avolio, Fred Luthans, Peter D. Harms

Department of Management: Faculty Publications

The concept of leader efficacy has received relatively little attention in the leadership literature. This is somewhat surprising given that effective leadership requires high levels of agency (i.e., deliberately or intentionally exerting positive influence) and confidence. This review uses existing theory and research on leader efficacy as a point of departure for proposing an expanded and multi-level framework for understanding the domain of leadership efficacy that includes eader, follower, and collective efficacies. The primary goals are to provide a conceptual framework to stimulate future theory and research on building efficacious leadership and to understand how such leadership develops and …

Ua95/2 Glasgow Normal School Ads, Wku Archives

WKU Archives Collection Inventories

This series consists of an advertisement clipped from the April 28, 1888 Louisville Courier-Journal.

Ua96/4 Southern Normal School Departmental Records, Wku Archives

WKU Archives Collection Inventories

Records created by and about individual departments of the Southern Normal School. The series contains brief information regarding athletics, business courses and music.

Empirical Investigation Of The Halo Effect Of Financial Performance On The Relationships Between Corporate Reputation And Ceo Compensation, Jooh Lee, Ernest Hall Jr.

Rohrer College of Business Departmental Research

No abstract provided.

Assessing The Impact Of Export Performance: A Critical Analysis Of Its Effect On Diversification, Jooh Lee, Ernest Hall Jr.

Rohrer College of Business Departmental Research

No abstract provided.

A Simple Approach To Determining The Super-Efficient Investment Portfolio, Jeff Grover, Angeline M. Lavin

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

This paper presents a simple approach to Modern Portfolio Theory that makes the process more understandable and accessible to students. The methodology is a five-step process that begins with the calculation of mean returns, excess returns, betas, unsystematic risk, and excess returns over beta and then systematically ranks a set of funds to determine a supper-efficient optimal portfolio. Data from the TIAA-CREF family of funds was employed in this study but the analysis can be applied to any distinct set of mutual funds. This linear optimization methodology, based on the Elton, Gruber, Brown, and Goetzmann (2003) methodology, is a straightforward …

Reframing Systems Disasters With Three Perspectives Of Organizational Culture, Karen L. Page, James B. Page

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

This paper presents the major literature on systems disasters and how organizational culture is portrayed in this literature. The paper then outlines the three cultural perspectives used by Martin 2002 to describe organizational cultures: integration, differentiation, and fragmentation. The paper explores show these perspectives influence interpretations about the disasters described. The paper concludes that the effect of an organization’s culture on safety, reliability, and disasters can be fully understood only when all three perspectives are applied.

Escalation Of Commitment: An Integrative Model Of Individual, Organizational, And Contextual Pr Editors, William J. Donoher

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

This article seeks to extend the existing literature on escalation of commitment by presenting an integrative model of the escalation process. Individual, organizational, and contextual predators jointly influence either decision to commit additional resources to an existing course of action or to withdraw and pursue alternative opportunities. Specifically, realization of past losses and the extent to which the individual is identified with the original decision moderate the relationship between the individual’s risk preferences and risk propensity. In turn, the escalation decision follows from risk propensity, but various organizational and contextual predictors either increase or decrease the strength of the relationship. …

Religious Beliefs Or A College Ethics Course- Does Either Really Impact Student Perceptions Of Ethical Behavior?, Karen L. Hamilton, Rita C. Jones, Teresa K. Lang

Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012)

This study considers the impact of two variables on the perception of students regarding various classroom behaviors concerning themselves, and then concerning their peers. The first variable is the self-reported level of religiosity of the students, and the second is the completion of a business ethics course. Two universities participated in the study: Temple University with 61 juniors and seniors and Columbus State University with 215 juniors and seniors out of a total of 332 mostly undergraduate, business students attending selected business classes. The findings are that students viewing themselves as more religious have higher critical standards for both themselves …