Business Commons^™

Ethical Leadership In The Age Of Apology, Craig E. Johnson, Paul Shelton

Faculty Publications - College of Business

The growing importance of public apology makes forgiveness seeking a critical responsibility for ethical leaders. Leaders must offer apologies on behalf of themselves (in their roles as moral people) and on behalf of the organizations they lead (in their roles as moral managers). Morally satisfying apologies adequately acknowledge offenses, express remorse, offer explanations, and make reparations for damages. The apologies of disgraced professional cyclist Lance Armstrong and General Motors CEO Mary Barra demonstrate how incomplete apologies can undermine ethical leadership. Armstrong’s apology did little to atone for his failings as a moral person. In her role as a moral manager, …

Love As A Replacement For Fear In The Workplace, Debby Thomas

Faculty Publications - College of Business

Fear is routinely used in organizations and interpersonal relationships as a source of motivation. Some research supports the use of fear to motivate employees to work and to change. However, fear has long lasting negative effects that outweigh the motivation that it produces. This paper proposes and supports the notion of love as a central motivator in place of fear. Inner texture exegesis of 1 John 4:18, along with recent research on love in organizations, supports the move from fear to love. Love produces long lasting effects of inspiration and heart level motivation, increased creativity and effectiveness, and a release …

Daniel As An Example Of Exceptional Cross Cultural Leadership, Debby Thomas

Faculty Publications - College of Business

This paper presents Daniel as a prototypical model of an excellent cross-cultural Christian leader. The GLOBE project research on cross-cultural leaders is consulted and five cross cultural leadership qualities are identified based on their acceptance in all cultures studied: integrity, performance oriented, visionary, inspirational, and team builder as found in Dorfman’s research originating from the GLOBE project.1 God’s intervention in Daniel’s leadership is also considered as a significant factor in Daniel’s cross-cultural success as a leader. Exegetical analysis of Daniel 1 and 2 verifies that Daniel meets the criteria of an excellent cross-cultural leader as proposed by Dorfman. Daniel presents …

Why “Good” Followers Go “Bad”: The Power Of Moral Disengagement, Craig E. Johnson

Faculty Publications - College of Business

Moral disengagement answers the question of why “good” followers (those with high personal standards) go “bad” (engage in unethical and illegal activities). In moral disengagement, actors set aside the self-condemnation they would normally experience in order to engage in immoral activities with a clear conscience. Moral disengagement mechanisms encourage individuals to justify harmful behavior, to minimize personal responsibility for harm, and to devalue victims. The follower role makes individuals more vulnerable to moral disengagement. While all followers are susceptible to moral disengagement, some are more vulnerable than others due to such personal antecedents as lack of empathy, rigid and authoritarian …

Comparison Of Rwandan And American Followership Styles, Debby Thomas

Faculty Publications - College of Business

Leadership research is plentiful and multifaceted yet followership, an essential component in leadership, attracts little research attention. This research paper measures followership styles in two cultural contexts: American and Rwandan. Although cultural aspects of followership have been studied to some extent, the literature in this area is lacking. Data are collected from two organizations of similar size and function, one in Rwanda, and the other in Oregon, USA. It is hypothesized that Americans’ cultural preferences influence followers to favor critical thinking and active engagement while Rwandan cultural preferences predispose followers to less critical thinking and less active engagement. Results of …

Program Manager Competencies (Chapter 11 Of Program Management For Improved Business Results), Russ J. Martinelli, James M. Waddell, Tim J. Rahschulte

Faculty Publications - College of Business

The successful program manager is constantly seeking to learn and broaden his or her knowledge and experience in order to take on more complex and critical programs. The program management competency model was developed in order to address the breadth, depth, and complexity of the program management role. This chapter uses the program management competency model to detail the knowledge, skills, and abilities needed for program managers to continually grow as professionals and consistently succeed in their role. The various types of competencies that are discussed in the chapter are: customer and market competencies, business and financial competencies, process and …

Marketing Strategies To Alleviate Risk And Build Trust For Emerging Online Brands: Case Of An Asian Cosmetic Brand Entering Into The Usa, Sarah Song Southworth, Minjeong Kim

Faculty Publications - College of Business

Despite the growth of emerging brands launching their businesses online as their first retail channel, there is a lack of understanding regarding effective marketing strategies specific to them. The present research offers marketing strategies to alleviate risk and build trust, with a particular focus on emerging online fashion brands. The study examines how familiar cues such as store name and brand origin can be used to construct a perception of quality around an unfamiliar brand in order to alleviate risk and build trust. The researchers also observe how consumers’ online purchase experience with a particular product category influences how their …

Management Theory’S Impact On External Financial Reporting, Joshua Sauerwein

Faculty Publications - College of Business

Prevailing threads of management theory over the past century provide an intriguing backdrop for major innovations in external financial reporting. Three prevailing management theories, the efficiency movement, the human resource movement, and the strategy movement, are first identified and discussed. Evidence demonstrates that financial reporting innovations coincided with the rise of these theories. Thus, the needs of management, and not merely investors, play a critical role in external financial reporting. The article concludes with an examination of the strategy movement’s continuing role in financial reporting through integrated reporting.

The Limits Of The Market-Wide Limits Of Arbitrage: Insights From The Dynamics Of 100 Anomalies, Hieiko Jacobs

Research Collection BNP Paribas Hedge Fund Centre

Are anomalies strongest when limits of arbitrage are widely considered to be greatest? We empirically explore this theoretically deducted prediction. We first identify, categorize, and replicate 100 anomalies in the cross-section of expected equity returns. We then comprehensively study their dynamic interaction with popular proxies for time-varying market-level arbitrage conditions. Our findings reveal a surprisingly weak role of commonly employed measures of market-wide arbitrage risks and constraints. Even though this “big picture” evidence is by no means conclusive, our findings might potentially be best interpreted as supporting the growing literature which uncovers some shortcomings of the limits to arbitrage argument.

Learning Computing Topics In Undergraduate Information Systems Courses: Managing Perceived Difficulty, Jeffery D. Wall, Janice Knapp

College of Business Publications

Learning technical computing skills is increasingly important in our technology driven society. However, learning technical skills in information systems (IS) courses can be difficult. More than 20 percent of students in some technical courses may dropout or fail. Unfortunately, little rs known about students' perceptions of the difficulty of technical IS courses and how students cope with the perceived difficulty of technical content in IS courses. This paper explores how students perceive the difficulty of technical IS courses and how difficulty perceptions influence learning outcomes and perceptions. Learning technical topics may be particularly difficult for students from non-IS majors, yet …

Marketing Strategy For Unusual Brand Differentiation: Trivial Attribute Effect, M. Deniz Dalman, Junhong Min

College of Business Publications

This research investigates that brand differentiation creating superior values can be achieved not only by adding meaningful attributes but also meaningless attributes, which is called “trivial attribute effect.” Two studies provided empirical evidences as following; first, trivial attribute effect creates a strong brand differentiation even after subjects realize that trivial attribute has no value. Second, trivial attribute effect is more pronounced in hedonic service category compared to the utilitarian category. Last, the amount of willingness to pay is higher when trivial attribute is presented and evaluated in joint evaluation mode than separate evaluation mode. Finally, we conclude with discussion and …

Dialogues With The Informal City: Latin America And The Caribbean, Ariel C. Armony, Adib Cure, Carie Penabad

Center for Latin American Studies Publications

This publication, based on the symposium Dialogues with the Informal City: Latin America and the Caribbean, connects a range of fundamental themes affecting the current conditions and future of Latin America’s growing informal cities and, by extension, the rising global urban population. Informal cities can be described as settlements frequently characterized by organic physical patterns built incrementally over time as the needs and circumstances of a community change. While undeniably precarious in construction, informal cities exhibit underlying urban and architectural patterns of remarkable resilience; moreover, they reflect their inhabitants’ enduring cultural values. While seriously affected by poverty and violence, …

Visiting Nurse Services Of Newport And Bristol County: Increasing Program Awareness For The Help At Home Program, Nick Villeneuve, Monique Fedora, Jon Nessa, Kevin Nash, Joel Cooper, Arnold Robinson

Business

We came up with the idea of using a cost analysis to clearly demonstrate the advantage of home care vs. hospitalization. John Hopkins Bay view Medical Center conducted a study within their geriatrics unit to test their Hospital At Home program against typical on-site care at the hospital. The study was held over the course of 30 days involving hundreds of patients across three cities and the results were staggering. Not only was at home care 32% cheaper ($5,081 versus $7,480) but also overall customer satisfaction was significantly higher.

Crossroads Rhode Island: Proposed Social Enterprise Business Plan, Joel Cooper, Joe Brookes, Darci Lake, Victoria Fernandez, Matt Rosenfield, Arnold Robinson

Business

Crossroads Rhode Island provides their clients with a continuum of care that includes basic emergency needs, shelter, housing, case management and vocational services for individuals and families. In order to provide these services they rely on the generosity of their donors and supporters who have helped Crossroads to become the largest homeless services organization in Rhode Island. It is important to Crossroads that they stick to their core values of safety, respect, and effectiveness when helping the homeless or at-risk individuals and families secure stable homes.

Bristol Maritime Center Operations Manual, Hank Kniskern, Ellen Hassett, Arnold Robinson

Business

Economic studies have indicated that visiting boaters spend between $25‐$300 per day per person ashore. The upper end of this average were visitors associated with regattas or events. $70 was the average expenditure used in the Bristol projections. It is important to note that Bristol’s marketing initiative can have a major influence on the level of visitor spending. For instance, coupons and information about local stores and restaurants do have a positive effect. Promoting the harbor for yacht club cruise events is not only appreciated by the event organizers, but is financially advantageous to Bristol.

Youthbuild Providence: Public Relations Plan, Madeline Armater, Clayton Durant, Michelle Ryder, James Paternostro, Kaiwen Zhu

Marketing and Communications

Understanding what incentives drive businesses to partner with non-profits, as well as understanding what media business owners will pay attention to can help our firm get YouthBuild Providence’s name and message in the correct places that will have a higher probability of being consumed by these higher level managers or small business owners. To get the message out correctly, we are going to leverage the use of social media and local media to push our message out to small businesses.

Community Preparatory School: Alumni Relations Plan, Arnold Robinson

Marketing and Communications

When trying to get people to understand your message, you can use the Uses and Gratifications theory which talks about how people tend to pay attention when they are entertained, informed, their opinions get reinforced and they have a sense of belonging. Our message will get people to pay attention because the Alumni already have a sense of belonging to CPS, and it informs and reinforces their opinions about caring for their Alma mater. We will get Alumni to believe this message by holding events and other activities in which they can be a part of.

January 2014, Inland Empire Business Journal

Inland Empire Business Journal

News and Features

Four Critical Actions Leaders Can Take Now

to Build a Culture of Accountability in 2014 Julie

Miller and Brian Bedford offers a proven process

for installing an accountability-based culture, a

platform for success in business and in everyday

life. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

Are You Penny-Pinching Yourself Out of Business?

Sean C. Castrina outlines five expenses a business

should never ever skimp on. …

Stochastic Efficiency Analysis With A Reliability Consideration, Guiwu Wei, Jian Chen, Jiamin Wang

Faculty of Management Publications

Stochastic Data Envelopment Analysis (DEA) models have been introduced in the literature to assess the performance of operating entities with random input and output data. A stochastic DEA model with a reliability constraint is proposed in this study that maximizes the lower bound of an entity's efficiency score with some pre-selected probability. We define the concept of stochastic efficiency and develop a solution procedure. The economic interpretations of the stochastic efficiency index are presented when the inputs and outputs of each entity follow a multivariate joint normal distribution.

Moha Computer Services Limited: A Fraud Case, Srinivasan Ragothaman

Faculty Publications

This article describes the implementation of a “Fraud case study” in an undergraduate auditing class. The author developed an instructional case based on the financial statement fraud that occurred at Satyam Computer Services Limited (Satyam) in India. Satyam is the largest corporate fraud ($1.5 billion) in India that came to light in 2009. Ironically, Satyam in Sanskrit means “truth”. This teaching case exposes students to several auditing-related concepts: 1) corporate governance issues; 2) financial statement fraud; 3) fraud auditing (SAS No. 99); 4) ethical reasoning and utilitarian principles; 5) internal control evaluation (AS 5); and 6) regulation. This case is …

A Review And Evaluation Of Audit Quality Oversight, Srinivasan Ragothaman, Theodore Mock, Rajendra Srivastava

Faculty Publications

As a result of massive financial statement frauds at Enron, WorldCom, Tyco, Sunbeam, Waste Management, Xerox and others, the US Congress enacted the Sarbanes Oxley Act of 2002 (SOX 2002). This Act set up the Public Company Accounting Oversight Board (PCAOB) which regulates the auditing profession in the US. The PCAOB issues auditing standards, inspects audit quality and also has enforcement powers. Following the US lead, nations such as Australia, Canada, and the United Kingdom have set up national statutory bodies to monitor audit quality.

This paper summarizes the work of these national bodies and synthesizes recent reports of these …

A Review And Evaluation Of Audit Quality Oversight, Srinivasan Ragothaman, Theodore J. Mock, Rajendra P. Srivastava

Faculty Publications

As a result of massive financial statement frauds at Enron, WorldCom, Tyco, Sunbeam, Waste Management, Xerox and others, the US Congress enacted the Sarbanes Oxley Act of 2002 (SOX 2002). This Act sets up the Public Company Accounting Oversight Board (PCAOB) which regulates the auditing profession in the US. The PCAOB issues auditing standards, inspects audit quality and also has enforcement powers. Following the US lead, nations, such as, Australia, Canada, and the United Kingdom have set up national statutory bodies to monitor audit quality. This paper summarises the work of these national bodies and synthesises recent reports of these …

Graduate Bulletin, 2014-2015 (2014), Minnesota State University Moorhead

Graduate Bulletins (Catalogs)

No abstract provided.

Organizational Fields, Transnational Business Governance Interactions And The Diffusion Of Csr, Melanie Coni-Zimmer

Transnational Business Governance Interactions Working Papers

The paper analyzes the process of global diffusion of Corporate Social Responsibility (CSR) in the oil industry and how interactions between different actors have contributed to this outcome. It starts from the empirical puzzle that CSR has spread globally among transnational corporations since the mid 1990s (diffusion of CSR as a dependent variable). To explain this phenomenon, the paper presents a theoretical argument based on insights from sociological neo-institutionalism. It uses the concept of organizational fields as social spaces where organizations interact with one another. The structuration of an organizational field leads to processes of homogenization among the organizations belonging …

Business And Human Rights: Understanding The Un Guiding Principles From The Perspective Of Transnational Business Governance Interactions, Karin Buhmann

Transnational Business Governance Interactions Working Papers

This article analyses the United Nations (UN) Guidelines on Business and Human Rights adopted in 2011 by the UN Human Rights Council from the perspective of Transnational Business Governance Interactions (TBGI) analytical framework (Eberlein et al. 2014). The article identifies and discusses dimensions of interaction and components of regulatory governance which characterise the Guiding Principles, focusing in particular on the rule formation and implementation. The article notes that the Guiding Principles actively enrolled other actors for the rule-making process ensuring support in a politically and legally volatile field. It identifies mutual 'piggy-backing' by the Guiding Principles and other TBGI Schemes, …

The Rise Of Transnational Private Meta-Regulators, Paul Verbruggen, Tetty Havinga

Transnational Business Governance Interactions Working Papers

In recent years scholars from various disciplines have turned their attention to transnational regimes of regulation that are chiefly developed outside state-driven frameworks. The rise of such "transnational private regulation" has also led to the emergence of private meta-regulation. The term 'meta-regulation' commonly refers to processes through which a regulatory body oversees another and sets standards for its activities or performance of regulation. In the public domain, meta-regulation has been associated with the devolution of regulatory activities by a statutory body to private actors with the view to enhance voluntary rule compliance, awareness of responsibilities among the regulated and reduce …

Refining Shippers’ Dyadic Cost, Risk, And Delivery Responsibilities: The Principal Changes To Incoterms And A Transaction Cost Focus For The Future, Drew M. Stapleton, Vivek Pande, Soumen Ghosh, Uzay Damali

Journal of Transportation Management

We first explore the changes in the latest version of Incoterms and explain why and how they have been refined to better capture contemporary global and domestic shipping practices and policies. Next we graphically explain each of the eleven INCOTERMS 2010 and specify exact delivery points, those critical points at which cost and risk responsibilities shift from the Seller to the Buyer. We then provide a discussion to better explain the application of the terms from a practitioner’s view and note that many shippers and freight forwarders still revert to long practiced shipping policies, leaving themselves vulnerable. We close by …

2013-2014 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

2013-2014 Financial Summary of Morehead State University.

Safefreesoftware.Com: Revising A Formerly Successful Business Model, Stephen D. Huff

Master of Information Systems Capstone Executive Summary

In 2011, Google, Inc. apparently made significant changes to their advertising policies. Prior to changes in their policies, the right side of the results page for such a query would be populated by up to ten simple text-based CPC (charge-per-click) advertisements – and these advertisements would proceed many pages deep into the query results. This is where SafeFreeSoftware.com advertised. Now there are none (or very few) of these ads and they are typically not representative of small businesses. Therefore, the problem is to develop a new method of generating revenue using a modification of the former SafeFreeSoftware.com business model, which …

Development And Installation Of Ezrecruit, Raman Vij

Master of Information Systems Capstone Executive Summary

This organization needed to:

• Streamline the application process to reduce printing of resumes, and make the process more current, efficient and productive. Implement a hosted solution for tracking of applicants to internal and external postings.
• Upgrade their existing system from a manual, labor-intensive process for employment applications to an on-line applicant tracking system – thereby reducing filing errors, lost applications and storage space.