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2012

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Full-Text Articles in Business

T&L Career Day 2012 Powerpoint, University Of North Florida Jan 2012

T&L Career Day 2012 Powerpoint, University Of North Florida

Transportation & Logistics Program General Materials

This PowerPoint was created for the Transportation and Logistics Flagship Program and the University of North Florida.


T&L 2012 Advertisement Design, University Of North Florida Jan 2012

T&L 2012 Advertisement Design, University Of North Florida

Transportation & Logistics Program General Materials

This Advertisement was created for the Transportation and Logistics Flagship Program at the University of North Florida.


The Benefit Of Information Sharing In A Logistics Outsourcing Context, Hossein Zolfagharinia, Michael Haughton Jan 2012

The Benefit Of Information Sharing In A Logistics Outsourcing Context, Hossein Zolfagharinia, Michael Haughton

Business Faculty Publications

The goal of this article is to examine the value of information sharing in outsourcing of logistics activities. Our examination is in the context of a fairly complex network in which location and capacity of carriers are considered. The current research also examines the moderating effect of network settings on the benefit of information sharing. A core component of our methodology is use of computational experiments to provide a variety of logistics network conditions under which we investigate information sharing value. The investigation involves comparing two strategies, namely full and no information sharing. Underlying the experiments are procedures to optimise …


Female Entrepreneurship In China: Opportunity- Or Necessity-Based?, Tonia Warnecke, Lucas Hernandez, Nicholas Nunn Jan 2012

Female Entrepreneurship In China: Opportunity- Or Necessity-Based?, Tonia Warnecke, Lucas Hernandez, Nicholas Nunn

Student-Faculty Collaborative Research Publications

The paper investigates the inequalities within entrepreneurship which are hindering Chinese socio-economic development. We take an institutionalist and gender-based approach. We establish the relationship between entrepreneurship and economic development and create a historical framework from which we examine contemporary female entrepreneurship. We find that females in China often engage in entrepreneurship in the informal sector, where average income is lower. Females are more likely than men to engage in necessity-based entrepreneurship rather than opportunity-based entrepreneurship in China. Therefore, the overall increase in female entrepreneurship in China in recent years does not necessarily imply improvement in living standards for those women. …


Locating The Source Of Pacioli's Bookkeeping Treatise, Alan Sangster Jan 2012

Locating The Source Of Pacioli's Bookkeeping Treatise, Alan Sangster

Accounting Historians Journal

There is much we do not know about the early development of double entry bookkeeping. What, for example, caused it to be used by sufficient merchants for it to be formally taught to their sons in Northern Italy before anyone had apparently written anything about it? And, what did Pacioli use as the source for his 1494 treatise, the earliest known detailed written description of the method, something that has challenged researchers for at least the past 130 years? Discovering Pacioli's sources could broaden our knowledge of the Renaissance roots of accounting and of its early role and place in …


Contents [2012, Vol. 39, No. 2]; Statement Of Policy [2012, Vol. 39, No. 2]; Guide For Manuscript Submission [2012, Vol. 39, No. 2], Academy Of Accounting Historians Jan 2012

Contents [2012, Vol. 39, No. 2]; Statement Of Policy [2012, Vol. 39, No. 2]; Guide For Manuscript Submission [2012, Vol. 39, No. 2], 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, Guide for Submitting Manuscripts.


Salmagundi, Gloria Vollmers Jan 2012

Salmagundi, Gloria Vollmers

Accounting Historians Journal

No abstract provided.


Accounting History: Call For Papers: Accounting's Past In Sport Jan 2012

Accounting History: Call For Papers: Accounting's Past In Sport

Accounting Historians Journal

Call for papers: Accounting's past in sport


In Antitrust We (Do Not) Trust, Christopher L. Colvin Jan 2012

In Antitrust We (Do Not) Trust, Christopher L. Colvin

Accounting Historians Journal

No abstract provided.


How A Medieval Friar Forever Changed Finance, Academy Of Accounting Historians Jan 2012

How A Medieval Friar Forever Changed Finance, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Academy Of Accounting Historians: Application For 2012 Membership Jan 2012

Academy Of Accounting Historians: Application For 2012 Membership

Accounting Historians Journal

Application for 2012 membership


Call For Nominations: The Academy Of Accounting Historians 2012 Vangermeersch Manuscript Award, Academy Of Accounting Historians Jan 2012

Call For Nominations: The Academy Of Accounting Historians 2012 Vangermeersch Manuscript Award, Academy Of Accounting Historians

Accounting Historians Journal

Vangermeersch (Richard G. J.) Manuscript Award


Xii National Conference Of The Italian Society Of Accounting History: Call For Papers; Ragioneria And Accounting Between 19th And 20th Centuries: A Comparison In Trends And Theories, Italian Society Of Accounting History Accounting History Jan 2012

Xii National Conference Of The Italian Society Of Accounting History: Call For Papers; Ragioneria And Accounting Between 19th And 20th Centuries: A Comparison In Trends And Theories, Italian Society Of Accounting History Accounting History

Accounting Historians Journal

No abstract provided.


Pacioli's Forgotten Book: The Merchant's Ricordanze, Alan Sangster, Gregory N. Stoner, Paul De Lange, Brendan O'Connell Jan 2012

Pacioli's Forgotten Book: The Merchant's Ricordanze, Alan Sangster, Gregory N. Stoner, Paul De Lange, Brendan O'Connell

Accounting Historians Journal

Double entry bookkeeping emerged by the end of the 13th century and was adopted by, for example, the Datini of Prato during the 1380s. In the transition from single to double entry evident in the Datini Archives, initially accounting records were kept in an account book called a Ricordanze. Record books of this name were typical of Tuscany and, when such books were first used in Tuscany, businessmen began to use them also as a form of personal diary and autobiographical record. Others not in business followed suit and maintained purely personal biographical diaries of the same name. For those …


Objectives Of Financial Reporting, Aboriginal Cost, And Pooling Of Interests Accounting, Hugo Nurnberg Jan 2012

Objectives Of Financial Reporting, Aboriginal Cost, And Pooling Of Interests Accounting, Hugo Nurnberg

Accounting Historians Journal

Through the years, pooling of interest accounting was criticized as contrary to the decision usefulness objective of financial reporting and potentially misleading to stockholders and creditors, the assumed principal users of financial reports. This paper does not dispute those criticisms. It demonstrates, however, that there were some very good reasons for permitting pooling accounting for certain business combinations when the method was developed in the 1940s. At that time, the basic objectives of financial accounting encompassed stewardship and decision usefulness for multiple users, including public utility regulators and public policy makers. Pooling accounting developed in part to satisfy the information …


Accounting Historians Journal, 2012, Vol. 39, No. 1 [Whole Issue] Jan 2012

Accounting Historians Journal, 2012, Vol. 39, No. 1 [Whole Issue]

Accounting Historians Journal

June issue


Old Du Pont Company's Accounting System Lasting A Hundred Years: An Overlooked Accounting System, Daijiro Fujimura Jan 2012

Old Du Pont Company's Accounting System Lasting A Hundred Years: An Overlooked Accounting System, Daijiro Fujimura

Accounting Historians Journal

Accounting historians have not yet realized that there existed another complete accounting system before the formation of the modern accounting system of today which Johnson and Kaplan's Relevance Lost characterizes by the integration of cost and financial accounts supported by inventory costing. In that earlier accounting system, cost and profit calculations were made in a past particular ledger account or accounts, namely trading account(s), where accounting practices opposed to inventory costing and integration were used. The historical existence of that accounting system is overlooked by accounting historians. The example of the old Du Pont Company (DPC) this paper presents will …


Examining Frank Adair Jr. As An African American Cpa Pioneer: A Historical Note, Keith Hollingsworth Jan 2012

Examining Frank Adair Jr. As An African American Cpa Pioneer: A Historical Note, Keith Hollingsworth

Accounting Historians Journal

In 1932, Frank Adair Jr. achieved his Certified Public Accountant (CPA) status as the sixth African American CPA in the US and only the second in the Deep South. Although his active professional career was brief (5 years), it typifies not only the difficulty experienced by an African American achieving this designation in the Jim Crow South, but also the factors that were necessary for such an achievement to occur in that time period. First, Adair Jr. practiced in a dynamic and vibrant segregated business community. Second, he was educated at a black college. An African American who wanted to …


Academy Of Accounting Historians: Application For 2013 Membership; Application For 2013 Membership, Academy Of Accounting Historians Jan 2012

Academy Of Accounting Historians: Application For 2013 Membership; Application For 2013 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Accounting Historians Journal, 2012, Vol. 39, No. 2 [Whole Issue] Jan 2012

Accounting Historians Journal, 2012, Vol. 39, No. 2 [Whole Issue]

Accounting Historians Journal

December issue


Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices, American Institute Of Certified Public Accountants (Aicpa) Jan 2012

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.


The Odd Quarter Research Report, First Quarter, Volume 1, Issue 1, Bryant University, Archway Investment Fund Jan 2012

The Odd Quarter Research Report, First Quarter, Volume 1, Issue 1, Bryant University, Archway Investment Fund

Archway Investment Fund

No abstract provided.


Signaling, Resource-Based Power, And Pre-Ipo Organizational Change, John S. Pearlstein, Robert D. Hamilton Jan 2012

Signaling, Resource-Based Power, And Pre-Ipo Organizational Change, John S. Pearlstein, Robert D. Hamilton

New England Journal of Entrepreneurship

The theory presented suggests that underwriters are both advisors and independent agents in the issuer’s attempt to send “signals” of quality to investors by making pre-IPO organizational changes. These pre-IPO gambits are intended to increase IPO proceeds, and preemptively address potential investor concerns that would deter them from subscribing. These organizational changes initially can financially benefit founders, early investors and underwriters. But they can also have a longterm impact that some issuers, especially founders, would prefer to avoid. Utilizing signaling and resource-based power, we find that underwriter power is significantly associated with making pre-IPO gambits and lower levels of underpricing.


New England Journal Of Entrepreneurship, Spring/Fall 2012 Jan 2012

New England Journal Of Entrepreneurship, Spring/Fall 2012

New England Journal of Entrepreneurship

No abstract provided.


Wisdom From Warren Buffett, Todd A. Finkle, Paul F. Buller Jan 2012

Wisdom From Warren Buffett, Todd A. Finkle, Paul F. Buller

Management Information Systems Faculty Scholarship

This article documents a trip that was made by students from a U.S. University to visit Warren Buffett, a chairman and CEO of Berkshire Hathaway and the third richest man in the world at his Global Headquarters in Omaha, Nebraska. Every year, Buffet invites students from a select number of schools to Omaha to visit with him. In 2011, students from Gonzaga University were fortunate to be invited by Buffet based on new products that they created in an entrepreneurship course. This article discusses the strategy that this university used to get invited to visit Buffet, the activities that occurred …


A Framework To Localize International Business To Business Web Sites, Nitish Singh, Jieun Park, Morris Kalliny Jan 2012

A Framework To Localize International Business To Business Web Sites, Nitish Singh, Jieun Park, Morris Kalliny

Business Faculty Publications

The main purpose of this study is to propose and apply an analytical framework to help B2B marketers assess and develop web sites that are localized not only for the B2B marketplace but also for international markets. This study deals with an area that has not received much attention in academic research as previous studies have mainly focused on B2C web sites. The study focuses on B2B web sites and provides a framework to assess web site localization. A content analysis of American and Korean web sites was conducted to analyze the proposed framework. The overall results show that U.S. …


The Effect Of Product Positioning In A Comparison Table On Consumers' Evaluation Of A Sponsor, Jungsil Choi, Duane W. Myer Jan 2012

The Effect Of Product Positioning In A Comparison Table On Consumers' Evaluation Of A Sponsor, Jungsil Choi, Duane W. Myer

Business Faculty Publications

No abstract provided.


How Open Innovation Affects The Drivers Of Competitive Advantage, Richard Reed, Susan Storrud-Barnes, Len Jessup Jan 2012

How Open Innovation Affects The Drivers Of Competitive Advantage, Richard Reed, Susan Storrud-Barnes, Len Jessup

Business Faculty Publications

PURPOSE: This paper aims to explore how community-controlled open innovation affects cost- and differentiation-based competitive advantage, and to explain how it allows some sources of economic rent to remain while others are taken away. Although models of competitive-advantage remain relevant, open innovation means that the main drivers of performance are changed. Open innovation means that there are implications for firms’ ability to profit from intellectual property that they do not own. The paper seeks to address those issues. DESIGN/METHODOLOGY/APPROACH: The work is conceptual. FINDINGS: Economic rents from property rights disappear, those from economies of scale and capital requirements are reduced, …


Ua94/5/4 Student/Alumni Personal Papers Bowling Green Business University W.A. Whitlow, Wku Archives Jan 2012

Ua94/5/4 Student/Alumni Personal Papers Bowling Green Business University W.A. Whitlow, Wku Archives

WKU Archives Collection Inventories

Accounting books created by W.A. Whitlow for courses taken at the Bowling Green Business University.


Remixing Business Models: Technology And The Future Of The Modern Music Industry, Ryan Brown Jan 2012

Remixing Business Models: Technology And The Future Of The Modern Music Industry, Ryan Brown

Bridges: A Journal of Student Research

The music industry has undergone significant changes over the past decade. The growth of the Internet has caused record labels to reevaluate the ways in which they obtain revenue, market their products, and compensate their artists. However, the industry as a whole has been very slow to adapt to new technology, which has caused widespread industry problems such as music piracy and reduced revenues. In addition, new forums for showcasing new artists, such as YouTube and other social media outlets, have given new artists increasing power to market themselves and achieve success with a reduced reliance on the resources and …