Business Commons^™

Procure-To-Pay Software In The Digital Age: An Exploration And Analysis Of Efficiency Gains And Cybersecurity Risks In Modern Procurement Systems, Drew Lane

MPA/MPP/MPFM Capstone Projects

Procure-to-Pay (P2P) softwares are an integral part of the payment and procurement processing functions at large-scale governmental institutions. These softwares house all of the financial functions related to procurement, accounts payable, and often human resources, helping to facilitate and automate the process from initiation of a payment or purchase, to the actual disbursal of funds. Often, these softwares contain budgeting and financial reporting tools as part of the offering. As such an integral part of the financial process, these softwares obviously come at an immense cost from a set of reputable vendors. In the case of government, these vendors mainly …

Storytelling In The Accounting Classroom, Michelle Freeman, Gary Burkette

ETSU Faculty Works

Under what conditions and in what situations is the telling of personal history and other stories an effective teaching tool?

Storytelling has been used by many of the greatest teachers throughout history. Plato, Jesus and Gandi, used stories, parables and personal histories to educate students (Zabel 1991). In fact, storytelling has been referred to as the foundation of the teaching profession (Abrahamson 1998). In recent years, the use of storytelling has received attention from academic researchers and has been studied in several academic disciplines. It has been suggested that the use of storytelling in higher education settings increases student performance …

The Local Government Financial Response To Natural Disasters In Kentucky, Lucas Taulbee

MPA/MPP/MPFM Capstone Projects

This study seeks to estimate the effect of disasters on the total receipts and total spending of county governments in Kentucky. In addition to estimating the effects of disasters on total receipts and total spending, this study also seeks to estimate the effects of disasters on specific categories of revenue (taxes, intergovernmental, etc.) and spending (transportation, recreation, general government, etc.). These effects are estimated using data on county budgets for 2007 through 2017 from the Kentucky Department for Local Government (DLG) and data on disaster declarations and public assistance grants from FEMA.

The principle findings of this study suggest that: …

Women's Golf Has A Virtual Opportunity, Kelly Price-Rhea

ETSU Faculty Works

Dr. Kelly Price looks at the ways new technology like augmented and virtual reality can help boost the coverage and popularity of women's golf.

Does Golf Have A Pink Problem?, Kelly Price-Rhea

ETSU Faculty Works

I love my pink glove. My last bag was pink. I am glad I had the pink option when I purchased these items. But the question remains, why must golf continue to place such deep division within many of its product lines which continues to fuel the gendering (and arguably sexism) of golf?

Bigger Than Golf – Lpga Branding And The ‘Drive On’ Marketing Strategy, Kelly Price-Rhea

ETSU Faculty Works

With the LPGA's 'Drive On' campaign, Dr. Kelly Price says "the brand of the LPGA is alive and well"... but it hasn't always been that way.

Digital Transformation Through Internet Of Things Services, Tayfun Keskin, Frederick J. Riggins

Information Systems Faculty Publications

Internet of Things (IoT) have been disrupting industries through shifting novel services, and business models. Organizations should also redesign their business service models to navigate this disruption. A holistic understanding of digital transformation through IoT requires the cooperation of multiple disciplines ranging from engineering to economics. This paper utilizes a conceptual model to develop an analytical framework to investigate a number of pricing strategies enabled by different business models. Our findings demonstrate that the Internet of Things phenomenon has the potential to disrupt the way we do business by connecting markets and enabling new business models.

To What Extent Do Religious Institutions Provide A Societal Value? Is The Tax-Exempt Status Justified?, Annabel Hou

Scripps Senior Theses

Religious institutions have been tax-exempt from almost all taxes for more than two centuries. The two primary justifications used to protect this ‘status’ is the constitution and the concept that churches provide positive externalities that believers and non-believers all benefit from. This paper examines the relationship between religiosity and five socially important characteristics: high school graduation rate, a divorce rate, incidence of domestic violence, and levels of substance abuse and crime. I run multiple simple and full regressions across 207 counties in Texas. In four of the five analyses, religiosity has a strong statistically significant desirable impact. With the addition …

Soft Skills Needed For The 21st-Century Workforce, Susan A. Dean, Julia I. East

International Journal of Applied Management and Technology

Technical skills are no longer enough for workers to compete in this highly competitive global work environment. Soft skills are of paramount importance. A multiple-case-study design through the lens of emotional intelligence formed the basis of the research study. The focus of the research was identification of the successful soft skills training strategies in the logistics industry. Three logistics organization leaders in the counties of Burlington, Middlesex, and Somerset, New Jersey, were participants in the study. Data were collected through semistructured interviews and the review of company documents Four themes emerged through data analysis of converging multiple data sources: (a) …

On The Determinates Of Riots Coups And Civil Wars, Hosam Ibrahim

Archived Theses and Dissertations

No abstract provided.

Understanding Key Drivers Of Mooc Satisfaction And Continuance Intention To Use, Yunfan Lu, Bin Wang, Yaobin Lu

Information Systems Faculty Publications

Massive Open Online Courses (MOOCs) have attracted global audiences who desire to learn. However, the completion rate of these courses is less than 10 percent. Few studies have systematically researched the influence of expectation-confirmation theory (ECT) and user experience (e.g., flow experience, perceived interest) on user satisfaction of and the continuance intention to use MOOCs. The present study examines the drivers of MOOC satisfaction based on ECT and the influence of satisfaction on user behavior. A research model reflecting the relationships among confirmation, usefulness, interest, flow, satisfaction, and continuance intention to use, and intention to recommend was developed and tested …

From Dreaming To Believing: A Review Of Consumer Engagement Behaviours With Brands’ Social Media Content Across The Holiday Travel Process, Dean Creevey, Etain Kidney, Glenn Mehta

Articles

This paper reviews social media user engagement behaviours with brands and proposes a new stage within the travel process. Specifically, the pre-trip stage is examined and investigation into a two sub-stage split is proposed; pre-purchase and post-purchase. Dubbed the Believing phase, this paper calls for research into the patterns of engagement behaviour towards hotel brands’ content at this currently under-researched stage. Current social media-focussed research examines influence on purchasing decisions of users, social media usage on-site, and post-trip evaluation. There remains a conceptual gap highlighting the behavioural patterns of users during the period between initial purchase and subsequent departure.

Researching Pure Digital Entrepreneurship – A Multimethod Insider Action Research Approach, Kisito Futonge Nzembayie, Anthony Paul Buckley, Thomas M. Cooney

Articles

Knowledge production in Pure Digital Entrepreneurship (PDE) needs to reflect the non-linear nature of a journey defined by digital artifact and platform creation. Accordingly, this paper proposes and offers practical guidance on the use of Multimethod Insider Action Research (MIAR) as a suitable research design for studying the entrepreneurial journey in this context. It argues for integrating first-person Reflective Practice, second-person Collaborative Inquiry and Design Research for third-person knowledge production that balances rigour and relevance. While calls for such forms of longitudinal process inquiry have largely gone unanswered due to identified challenges, this paper uses a case narrative to illustrate …

Spurring Tensions At The Workplace And The Moderating Role Of Psychological Resilience: A Paradox Theory Perspective, Rawia Ahmed

Open Access Theses & Dissertations

Paradoxes are integral parts of our work lives. In this paper, I tested workplace triggers of four different categories of tensions: belonging, learning, organizing, and performing tensions, and I offered a theoretical framework on how these types of tensions affect employees' wellbeing negatively by examining stress. Further, I presented psychological resilience as a contingency variable that reduces the experience of stress at the workplace. I also created the organizing tensions instrument. I validated the scale and tested the model with three different samples: Sample 1 (125 MBA students), sample 2 (time 1 520 Qualtrics Panel respondents), and sample 3 (time …

Lenders' Influence On Borrower Firms' Internal Controls, Md Mahmudul Hasan

Open Access Theses & Dissertations

I identify a covenant in commercial loan contracts that requires borrowers to provide lenders internal control-related private information. Lenders use accounting information to monitor loan contracts and reliable accounting information is dependent on effective internal controls of the firm. I argue and provide evidence that lenders are more likely to demand internal control-related private information when borrowers have weak internal controls, when lenders use more accounting information in debt contracts, and when debt contracts have terms that expose lenders to greater risk. I further show that lenders' demand for internal control-related private information is positively associated with improvement in borrower …

Information Content Of Revised Earnings Forecasts, Market Learning, And Analyst Behavior, Lifei Xue

Open Access Theses & Dissertations

In my first essay, I examine how the quality of private information and the quality of public information contained in analyst revised one-year-ahead earnings forecasts issued right after a quarterly earnings announcement affect the post-earnings announcement drift (PEAD). I find that high precision of private information contained in revised forecasts reduces the level of PEAD and that the precision of public information contained in the revised one-year-ahead earnings forecasts partially offset the reduction in PEAD. Moreover, I find the effect of precision of private information on PEAD decreases after Reg FD, which required in the year 2000 that analysts could …

A Study Of Unemployment And Underemployment In Clinical Music Therapy, Christopher A. Kelley

Theses and Dissertations--Music

Music therapy has been an established health profession for over 60 years serving a diverse population in different settings. Researchers studied the effects of burnout, career longevity, job satisfaction, and workforce analysis of clinical music therapy; however, no studies exist on the prevalence of unemployment and underemployment in clinical music therapy. The purpose of this study was to determine the prevalence of unemployment and underemployment in clinical music therapy.

Participants who completed an anonymous online survey (n = 1,240) were board-certified music therapists who provided information on their current employment status. Results showed that the prevalence of unemployment among …

Sustainability Strategies For Small And Medium-Sized Enterprises In Zimbabwe, Donnemore Majukwa

Walden Dissertations and Doctoral Studies

Zimbabwe's entrepreneur owners of small and medium enterprises (SMEs) comprise approximately 94% of business owners but contribute only 50% of the country's gross domestic product. Entrepreneur owners play an important role in strengthening Zimbabwe's economy because they create approximately 60% to 80% of employment opportunities. The purpose of this multiple case study was to explore the strategies owners of SME in Zimbabwe use to sustain their businesses. The population consisted of 5 owners of SMEs who have successfully implemented the strategies to sustain their businesses for over 5 years. The general systems theory was the conceptual framework of the study. …

Managerial Practices That Contribute To Mitigating Nursing Turnover Intentions, Marcy Adams

Walden Dissertations and Doctoral Studies

The U.S. health care industry incurs a high level of employee turnover year over year, which results in significant costs for organizations in the sector. Specific to the field of nursing, some pharmaceutical health care managers lack effective management strategies to successfully mitigate nursing turnover intentions to reduce organizational losses. The purpose of this single case study was to explore the strategies health care managers used to mitigate nursing turnover intentions. The conceptual framework was social exchange theory. Data were collected using semistructured interviews. The targeted population included 9 managers from a pharmaceutical company in the state of New Jersey …

Factors Leading Corporations To Continue To Engage In Corporate Social Responsibility Initiatives, Radu-Marius Gavrila

Walden Dissertations and Doctoral Studies

Accountability for corporate social responsibility (CSR) and its societal challenges is undetermined, and it is unclear whether business or society should carry these responsibilities. Despite severe criticism from some, many organizations continue to invest in and promote CSR. The purpose of this multiple-case study was to increase the understanding of the phenomenon from the perspective of a purposeful sample of participants who contribute to CSR execution and who were representatives of the 10 organizations identified as active promoters. The participant corporations (case studies), in Europe and North America, were mainly in the telecommunications industry. Study data came from 11 face-to-face, …

Exploring Information Technology Return On Investment Reports For Planning, Budgeting, And Implementation, Constantine Bitwayiki

Walden Dissertations and Doctoral Studies

The failure rate of new government information technology (IT) projects in developing countries is high, with 35% classified as total failures and approximately 50% as partial failures. The population for this study was 10 senior managers of a public sector organization in Uganda selected because of high IT project successes achieved through leveraging IT return on investment (ROI) reports. The purpose of this qualitative single-case study was to explore the strategies Ugandan senior public sector officials used to leverage IT ROI reports during planning, budgeting, and implementation of IT projects to reduce failure rates. The conceptual frameworks were the strategic …

Exploring Leadership Skills For The Sustainability Of Small And Medium-Sized Enterprises, Yvette Julianne Peters

Walden Dissertations and Doctoral Studies

Small and medium-sized enterprises (SMEs) contribute to the stability and growth of economies by creating employment in rural and urban areas. More than 60% of SMEs do not survive for longer than 5 years; a lack of leadership skills is among the key problems. The purpose of this multiple case study was to explore the leadership skills owners-managers used to sustain their businesses for longer than 5 years. Research participants were 4 owners-managers of SMEs from the manufacturing industry in Trinidad and Tobago that sustained their businesses for at least 5 years. The contingency leadership model and the skill-based leadership …

Small Business Merger And Acquisition Strategies For Raising Capital In Emerging Economies, Bennet Kpentey

Walden Dissertations and Doctoral Studies

About 70% of mergers and acquisitions (M&As) involving small and medium-sized enterprises (SMEs) in emerging economies fail because the strategies employed do not integrate all the critical success elements, leaving SMEs without the needed capital to take advantage of strategic and market opportunities. The purpose of this multiple case study was to explore the M&A strategies SME owners in Ghana employed to raise capital. Seth's value creation theory was the conceptual framework adopted for this study. The population consisted of 5 SME owners in Ghana who had successfully raised financial resources through inbound M&As within the past 10 years. Data …

Strategies To Obtain Certification For Cocoa Bean Production, Emmanuel Adem Opoku

Walden Dissertations and Doctoral Studies

Leading cocoa-consuming countries have declared that in the year 2020, they will permit imports of sustainably sourced cocoa beans only, threatening the sustainability of the cocoa farming business. Certification offers enhanced market access for sustainability of the business of cocoa bean producers in Ghana. The purpose of this case study was to explore the strategies that farm managers used to obtain certification for cocoa bean production. Seven farm managers of a cocoa producer's cooperative located in the eastern region of Ghana who consistently produced certified cocoa beans for at least 5 years participated in the study. Deming's quality management theory …

Small Business Sustainability Strategies In The Tanzanian Construction Materials Industry, Seraphia Robert Mgembe

Walden Dissertations and Doctoral Studies

Small business owners in the construction materials industry play a significant role in economic development through gross domestic product and employment. However, like other small business owners, many owners of small businesses in the construction materials industry close their businesses within 5 years. The purpose of this multiple case study grounded in the resource-based theory was to explore the strategies that owners of small businesses in the construction materials industry operating in Tanzania used to sustain business for longer than 5 years. Data were collected using semistructured interviews with 4 purposefully selected owners of small businesses in the construction materials …

Overseas Listing Location And Cost Of Capital: Evidence From Chinese Firms Listed In Hong Kong, Singapore, And The United States, Warrington College Of Business, Frank Weikai Li, Central University Of Finance And Economics

Research Collection Lee Kong Chian School Of Business

As at the end of 2012, more than 600 nonstate-owned Chinese firms were listed in overseas stock markets. We find that Chinese firms listed in the US have the lowest cost of capital when compared to those listed in Hong Kong and Singapore, and these results hold when controlling for firm characteristics and the endogeneity of listing locations. Cross-sectional tests indicate that listing in the US is more beneficial to those firms which face higher information asymmetry and agency costs. Overall, our evidence supports the view that the institutional environment has a first-order impact on a firm’s cost of capital.

Snapchat's Gift: Equity Culture In High-Tech Firms, Amy Deen Westbrook, David A. Westbrook

Journal Articles

Snap, Inc., the company that owns the platform Snapchat, controversially offered nonvoting common shares to the public in 2017. This Article asks what it means to invest in Snap or other (mostly technology-based) companies in which common shareholders collectibely have little or no power to influence corporate policy. In particular, why do such investors expect to be compensated? This Article explores the familiar rationales for equity investing, including stock appreciation and dividends, and the logical shortcomings of those rationales in these circumstances. Adopting Henry Manne's "two systems" approach to corporate affairs through both law and economics, we show that corporation …

Employee Retention In Small Retail Businesses, Bernard Essel

Walden Dissertations and Doctoral Studies

Retail small business leaders face the challenges of retaining their employees. Retail small business leaders are concerned with ineffective retention strategies, which can increase employee turnover and collapse their businesses. Grounded in Herzberg's two-factor theory the objective of this qualitative multiple case study was to explore small retail business leaders' strategies to retain employees. The participants comprised 5 small retail business leaders from Minneapolis, Minnesota, who had 5 to 10 years of employee retention experience. Data were collected from semistructured interviews and business documents. Data were analyzed using Yin's 5-phase process; 5 themes emerged to include frequent communication between management …

Stakeholder Engagement Strategies For Nonprofit Organization Financial Sustainability, Orna Tricia Bradley-Swanson

Walden Dissertations and Doctoral Studies

Stakeholders are important to the financial sustainability of a nonprofit organization; however, heavy reliance on 1 stakeholder over another can place a nonprofit organization at financial risk. The purpose of this single case study was to explore strategies used by 3 senior leaders of a nonprofit organization in New York who have experience with stakeholder engagements efforts. The conceptual framework used for this study comprised general systems theory and transformational leadership theory. Data were collected using semistructured interviews, and review of organizational documents and online databases. Using thematic analysis, the 4 key themes that emerged from process and results strengths …

Sustainability Strategies For Nonprofit Organizations During General Economic Downturns, Lakesha T. Brown

Walden Dissertations and Doctoral Studies

Many leaders of nonprofit organizations (NPOs) lack strategies to build and maintain a financially sustainable organization to continue providing vital social services. The purpose of this single case study was to explore the financial strategies some NPO leaders used to maintain financial sustainability during general economic downturns. Five purposively selected leaders of an NPO in northwestern Indiana participated in the study. The resource dependency theory and the change management theory were the conceptual frameworks that guided the study. Data were collected from face-to-face and telephone interviews and a review of company documentation. Member checking was conducted with participants and data …