Business Commons^™

Moving Towards A Culturally Diverse Accounting Profession, Elizabeth K. Jenkins, M. Calegari

Faculty Publications

This paper discusses the increasing diversity in the accounting profession. Evidence is presented substantiating that over one third of recent accounting graduates are from ethnic minority backgrounds, the majority of whom are Asian/Pacific Islanders. In our university specific data, we find an even higher percentage (71%) of ethnic minorities receiving accounting degrees, with Asian/Pacific Islanders as the majority group. We also show that over one fourth of new accounting graduates hired by accounting firms are ethnic minorities of which fifty percent are Asian/Pacific Islanders.

Corporate Social Responsibility And Earnings Reporting, Mary F. Calegari, T. Chotigeat, M. A. Harjoto

Faculty Publications

Despite increasing interests on corporate social responsibility (CSR) activities among managers, the relationship between CSR and firm value through earnings reporting quality is still unclear. Absence of a strong positive effect of CSR on firm value has led researchers to believe that CSR is a res ult of a principal-agent issue between shareholders and managers. This study argues CSR represents a corporate culture that influences how a corporation reports its earnings. CSR influ ences earnings reporting ·instead ofearnings reporting drives CSR to delude shareholders. CSR induces better earnings reporting quality, therefore, CSR has an indirect but positive effect on firm …

Roads: Leading Indicators Show Ramp-Up In Activity, Shishir Mathur, Kunal Katara

Faculty Publications, Urban and Regional Planning

No abstract provided.

What Financial Risk Managers Can Learn From Six Sigma Quality Programs, Barry Doyle, Robert Mefford, Nicholas Tay

Finance

As the financial crisis of 2008 has revealed, there are some flaws in the models used by financial firms to assess risk. Credit, volatility, and liquidity risk were all inadequately modeled by supposedly sophisticated financial institutions employing dozens of financial engineers with advanced degrees. It is now clear that some of the underlying assumptions of the statistical models utilized were seriously flawed, and interactive and systemic effects were improperly modeled. Correcting these modeling flaws is one approach to preventing a reoccurrence. However, another approach is suggested by Six Sigma quality programs used in manufacturing and service industries. Some basic tenets …

An Integrative Model Of It Continuance: Applying Measures Of Intention, Prior It Use, And Habit Strength Across Conditions Of Sporadic And Frequent It Use, E. Vance Wilson, Nancy K. Lankton

Accounting Faculty Research

This paper is motivated by the desire to integrate and expand two recent literature streams, one that models effects of prior IT use and habit strength on continued IT use and another that studies how to apply such models to IT that are used in a characteristically sporadic manner. We find joint predictions of continuance intention, prior IT use, and habit strength within our research model are superior to subsets of the model across the range of frequency we studied. However, subsets of the model are able to provide reasonable predictions where all measures are not available.

A Re-Balanced Scorecard: A Strategic Approach To Enhance Managerial Performance In Complex Environments, Joseph H. Callaghan, Arline Savage, Steven Mintz

Accounting

This paper is a proposal to develop conceptual and practical frameworks for evolving corporations seeking to improve their managerial performance in complex environments with actionable strategies for dealing with social, environmental and corporate governance issues. These frameworks are coalesced by social contract theory that extends the traditional view of the firm as a nexus of contracts to a broader view of the firm as a nexus of social contracts. A re-balanced scorecard is proposed to induce and evaluate management performance that captures important dimensions and aspects of the frameworks established for firms strategically choosing to change their long term objectives …

Ethical Concerns About The Online Sale Of Instructor-Only Textbook Resources, Arline Savage, Mark G. Simkin

Accounting

Yes, your test bank and solutions manual are for sale and it is very easy for your students to acquire them. Using a stakeholder framework, we analyze the ethical issues involved in acquiring, using, and distributing these instructional resources by individuals besides the professors for whom they are intended. We also discuss countermeasures that stakeholders might use to deal with this latest development.

Leading Creative People: Lessons From Advertising Guru Jacques Séguéla, Christophe Haag, Jean-François Coget

Management, HR and Information Systems

In this article, we explore perspectives on how to lead creative people through examples from a practitioner. We interviewed iconic French advertising guru Jacques Séguéla, Chief Communication Officer of Havas, France’s second largest and the world’s sixth largest advertising and communication company, who leads 800 designers worldwide. Séguéla is famous for creating successful advertising and political campaigns, and authoring numerous best-selling books on advertising. Through a series of real-life anecdotes, Séguéla talks about the importance of emotions, emotional intelligence, action, and intuition in leading creative people. Following the interview, we discuss some of Séguéla’s key assertions in relation to existing …

Spreadsheets Grow Up: Three Spreadsheet Engineering Methodologies For Large Financial Planning Models, Thomas A. Grossman Jr., O Ozluk

Business Analytics and Information Systems

Many large financial planning models are written in a spreadsheet programming language (usually Microsoft Excel) and deployed as a spreadsheet application. Three groups, FAST Alliance, Operis Group, and BPM Analytics (under the name “Spreadsheet Standards Review Board”) have independently promulgated standardized processes for efficiently building such models. These spreadsheet engineering methodologies provide detailed guidance on design, construction process, and quality control. We summarize and compare these methodologies. They share many design practices, and standardized, mechanistic procedures to construct spreadsheets. We learned that a written book or standards document is by itself insufficient to understand a methodology. These methodologies represent a …

Mission Conceived Versus Mission Achieved, Paul Lorton Jr

Business Analytics and Information Systems

The stated mission of an organization is, in a deductively ordered world, the encapsulation of the timeless focus of that organization from which measureable objectives can be derived to assess how well that organization is progressing toward its destiny. For arts organizations in troubled times, this coupling of mission driven direction and success ought, in theory to be tight. The effort reported here examines the degree to which an Arts organization, in particular those presenting Opera, have stayed their mission dictated course and survived, even succeeded. By looking in depth at several opera companies in the San Francisco Bay area, …

Planet Earth Café, Planet Earth Café

Chef Steve Menu Collection

567 Fairmount Avenue, Jamestown, NY 14701

Standard Setters Panel Discussion: How Management And Auditors Should Be Making And Evaluating Judgments, Martin Baumann, John Fogarty, Phil Wedemeyer, Roger Martin

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

The Effects Of The Country Of Brand And The Country Of Manufacturing Of Automobiles: An Experimental Study Of Consumers' Brand Personality Perceptions, Marc Fetscherin, Mark Toncar

Faculty Publications

Purpose: This paper offers a new perspective of country of origin effects on consumers’ brand personality perceptions of domestic and imported automobiles. It assesses the perceived similarities and differences between automobiles from two countries with respect to the country of origin of the brand (COB) and the country of manufacturing (COM) of that same brand.

Design/methodology/approach: An experimental design was used to investigate developed country consumers’ brand personality perceptions of three cars; a domestic car, a car manufactured in a developing country by a developing country manufacturer, and a car from developing country manufacturer that is manufactured in the developed …

Usage Of Public Corporate Communications Of Social Responsibility Within Brazil, Russia, India And China (Bric), Ilan Alon, Christopher Lattemann, Marc Fetscherin, Shaomin Li, Anna-Maria Schneider

Faculty Publications

Purpose: The purpose of the paper is to analyze the status of Corporate Social Responsibility (CSR) communications in BRIC nations (Brazil, Russia, India, and China). The four countries are among the biggest emerging markets, forecasted to have increasing influence in economic and political spheres. How these countries manage their corporate communication in regards to CSR is, thus, the focus of our investigation. Design/methodology/approach: This paper compares the extent and content of corporate communication with respect to CSR from a sample of over 100 companies from the BRIC nations by investigating the nature of CSR motives, processes, and stakeholder. Findings: The …

Competitive Priorities And Strategic Consensus In Emerging Economies: Evidence From India, Ravi Kathuria, Stephen J. Porth, N. N. Kathuria, T. K. Kohli

Business Faculty Articles and Research

Purpose

– The purpose of this paper is to understand the competitive priorities of manufacturers in India, and examine the level of agreement or strategic consensus between senior executives and manufacturing managers on manufacturing competitive priorities in light of the prevalent culture.

Design/methodology/approach

– Survey data collected from 156 respondents from 78 manufacturing units based on a national sample in India are used to test the hypotheses using the paired samples t‐tests and multivariate analysis of variance.

Findings

– A relatively high emphasis by both levels of managers on quality, compared to the other three competitive priorities, is noteworthy and …

Accounting Historians Journal, 2010, Vol. 37, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

Accounting Trends And Techniques, 64th Annual Survey 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

In Our Opinion… , March 2010, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

Academy Of Accounting Historians: Application For 2010 Membership; Application For 2010 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Financial Reporting In 1920: The Case Of Industrial Companies;, Jeffrey J. Archambault, Marie E. Archambault

Accounting Historians Journal

This study uses the 1920 Moody's Analysis of Industrial Investments to assess the extent of financial reporting by U.S. industrial companies. The reporting of an income statement and a balance sheet, as well as the amount of disclosure in both of these statements, is examined empirically to determine which economic factors influence this reporting. The results show that corporate-governance, operating, and financing factors all significantly influence the reporting of financial statements and the extent of disclosure within those statements. However, the significant factors vary across the two financial statements and the two decisions considered (reporting a particular statement and the …

Accounting Historians Journal, 2010, Vol. 37, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

Ua1d Charles Forrester Personnel File, Wku Human Resources

WKU Administration Documents

Personnel file of Art faculty Charles Forrester for the period 1965-2010.

College Interns: An Entrepreneurial Response To A Cost-Conscious Economy, Jacqueline S. Scerbinski

New England Journal of Entrepreneurship

College interns often possess information-age skills that are not familiar to workers who have been on the job for several years. Interns may be future sources for new employees. There is also the added benefit of observing and evaluating an intern for future consideration, as a full-time employee, after graduation. Giving junior employees the opportunity to supervise interns is also a way of evaluating the junior employees’ potential as a supervisor. The employment of college interns should be a mutually beneficial endeavor. As with all successful endeavors, the employment of interns requires planning and supervision.

The Impact Of Entrepreneurial Personality Traits On Perception Of New Venture Opportunity, Jun Yan

New England Journal of Entrepreneurship

This empirical study examined links between entrepreneurial personality traits and perception of new venture opportunity in a sample of 207 respondents. Four entrepreneurial personality traits were included to predict respondents’ perception of new venture opportunity. They are (1) achievement motivation, (2) locus of control, (3) risk propensity, and (4) proactivity.The results of multiple regression analysis show that three of the four entrepreneurial personality traits—locus of control, risk propensity, and proactivity—related significantly to perception of new venture opportunity in expected directions. Among the three personality traits, proactivity was found to have the strongest influence over entrepreneurial perception. No significant relationship was …

The Glass Ceiling Women Face: An Examination And Proposals For Development Of Future Women Entrepreneurs, Janet Nixdorff, Theodore H. Rosen

New England Journal of Entrepreneurship

As of 2007, there were an estimated 10.4 million businesses in the United States that were owned and operated by women. The number of women-owned firms has continued to grow at around twice the rate of all firms for the past two decades (Center for Women’s Business Research, 2008). On the other hand, women comprise only 15.4 percent of corporate officers in Fortune 500 companies (Catalyst, 2007b) and, in 2003, held only 14.8 percent of board seats in the Fortune 500 (Catalyst, 2007a).To better understand the glass ceiling faced by both female entrepreneurs and women leaders, the research on women’s …

What Appeals To The Wku Honors Student? A Promotion Mix Designed To Intrigue, Brittany T. Kittleman

Mahurin Honors College Capstone Experience/Thesis Projects

The presence of honors programs and honors colleges at universities is a growing trend in response to increased competition for high-caliber students. Public universities are finding that honors colleges can provide students with an affordable option that is equivalent to the educational experience of a private institution. There is minimal research regarding the promotion strategies of honors colleges, and regarding promotions that are most effective in attracting high-caliber students to universities with honors colleges. This thesis attempts to expand on this area of research by analyzing the factors, opportunities, and experiences that were most important to current honors students of …

Preservation And Renovation Of Historical Downtown Bowling Green: The Galloway Resort, Brandy Nicole Hill

Mahurin Honors College Capstone Experience/Thesis Projects

For the past 50 years, urban development such as suburbs, shopping malls, highways, and retail chains have impacted the way that Americans live their everyday lives. While it is nice to quickly accomplish that daunting to-do list, these developments have demolished the main streets and downtowns of America. No longer do residents enjoy scenic shopping days, coffee in the park or simply a stroll around the town. Thus resulting in downtown business establishments closing and buildings became condemned. The property around what used to be an area full of life, fun and excitement became dull, boring and underappreciated. For this …

Editorial: If You Could Freeze-Frame The Information Flow, What Would You Do?, Connie Foster

DLTS Faculty Publications

No abstract provided.