Business Commons^™

Distinguishing Unpredictability From Uncertainty In Entrepreneurial Action Theory, Ryan W. Angus, Mark D. Packard, Brent B. Clark

Marketing & Entrepreneurship Faculty Publications

The traditional view that perceived and archival uncertainty measures are substitutable proxies for “true” environmental (entrepreneurial) uncertainty presumes an “all-seeing eye.” Adopting a representationalist epistemology, we distinguish environmental (objective) unpredictability from entrepreneurs’ subjective uncertainty, which has so far been theoretically confounded. It is, in fact, possible for an entrepreneur to be highly certain despite excessive unpredictability and vice versa. Theoretically distinguishing these constructs has fundamental implications for entrepreneurial action theory. For example, because intentional action is consciously originated, unpredictability influences action only indirectly, while uncertainty has direct effects. Outcomes, on the other hand, are directly affected by the complexity and …

Career Satisfaction Antecedents Of Professional Accounting Returnees In International Workplaces: An Employee Experience Perspective, Nga Thi Thuy Ho, Hung Trong Hoang, Pi-Shen Seet, Janice Jones, Nhat Tan Pham

Research outputs 2014 to 2021

Purpose: The purpose of this study is to examine the determinants of career satisfaction of professional accounting returnees who have studied and/or worked abroad and then returned to work in different types of international workplaces in their home country.

Design/methodology/approach: A survey of professional accounting returnees in Vietnam was undertaken and multiple regression analysis was applied to test the proposed relationships.

Findings: This study finds that career satisfaction is affected by career fit, career sacrifice, types of international workplaces (domestically headquartered firms versus globally headquartered firms) and cross-cultural work readjustment. Further, cross-cultural work readjustment partially mediates the effect of career …

Does Finance Make Us Less Social?, Henrik Cronqvist, Mitch Warachka, Frank Yu

Business Faculty Articles and Research

Informal risk sharing within social networks and formal financial contracts both enable households to manage risk. We find that financial contracting reduces participation in social networks. Specifically, increased crop insurance usage decreased local religious adherence and congregation membership in agricultural communities. Our identification utilizes the Federal Crop Insurance Reform Act of 1994 that doubled crop insurance usage nationally within a year, although changes in usage varied across counties. Difference-in-difference and Spatial First Difference tests confirm that households substituted insurance for religiosity. This substitution was associated with reductions in crop diversification and crop yields, indicating an increase in moral hazard.

Privacy Rights Pertaining To The Developing Cyber World We Live In, Alexis Nixon

Graduate Scholarly Works

A large concern expressed by the general public is the right to privacy when dealing with the cyber/online sector. One major factor that influences the privacy rights of people in the cyber realm is our fourth amendment in the United States. In this paper, the focus will be on the fourth amendment, privacy rights and how these pertain to the cyber world of individuals, companies and countries. Some of the points covered in the sections below include: an explanation of the fourth amendment, influential court case pertaining to the fourth amendment, companies right to privacy/ keeping their customers data private, …

Experimental Studies On Prosocial, Divisive And Discriminatory Behavior, Chen Zhang

Lingnan Theses (MPhil & PhD)

My PhD thesis contains three experiments: two of them studying prosocial and divisive behavior, guided by Tirole’s (2021) models, and the third studying discriminatory behavior. The first study investigates how people's prosociality changes as public spheres expand. Utilizing the advancement of information technologies, states have begun to introduce social scores to rate and publicize some behaviors in social interactions. With social scores, social interactions are thus divided into a public sphere, which is publicly observable, and a private sphere, which is not. Guided by Tirole’s (2021) model, we experimentally investigate whether social scores promote cooperation in a population with repeated, …

The Effect Of Competence And Independence On Fraud Detection (Empirical Study At The West Java Representatives Of The Audit Board Of The Republic Of Indonesia), Nenden Indriani, Poppy Sofia Koeswayo, Cahya Irawady

Journal of Accounting Auditing and Business

This research examines whether good auditor competence and independence affect fraud detection by the West Java representatives of the Audit Board of the Republic of Indonesia. The population in this research was the auditors of the West Java representatives of the Audit Board of the Republic of Indonesia. The purposive sampling technique was used to obtain 106 auditors of the Audit Board of the Republic of Indonesia. The data for this research were obtained from primary data through a questionnaire. Multiple. Linear regression analysis. It was used to analyze the data in the study. The regression. The coefficient of the …

Factors Affecting Village Financial Management Accountability, Opik Taufik, Syafrizal Ikram

Journal of Accounting Auditing and Business

This study aims to analyze the effect of human resource competence and organizational commitment on the use of information technology and its impact on village financial management accountability. This study uses a quantitative approach. The population in this study are villages in Tasikmalaya Regency. This study used the proportional sampling method with a total sample of 187 respondents. The sample of this study consisted of village heads, village secretaries, heads of administrative and general affairs, heads of government sections, and heads of financial affairs from 187 villages in Tasikmalaya Regency. The data collection method is distributing questionnaires measured by a …

Accounting For Financial Reporting In Regional Public Service Agency (Blud) Health Sector, Arunio Ramadito

Journal of Accounting Auditing and Business

This study aims to provide an overview of the financial reporting accounting in the Regional Public Service Agency (BLUD). Units analysis are public services in the health sector, namely Regional General Hospital (RSUD) and the Community Health Center (Puskesmas) work unit. In implementing financial reporting accounting, BLUDs must apply reports following Government Accounting Standards Statement (PSAP) Number 13 of 2015 concerning Presentation of Financial Statements for Public Service Agencies (BLU). This study uses a qualitative method by reviewing several literature studies on financial reporting accounting in the health sector BLUD. The research method using literature review reviews can facilitate research …

Energy Conservation In The Retail Sector: Executive Attitudes And Governmental Strategies, Ralph M. Roberts, David L. Redferring

Southern Business Review (Archived)

Ralph M. Robert, is an Associate Professor of Management and David L. Redfering is an Associate Professor of Psychology at The University of West Florida. Pensacola, Florida.

The Demise Of Regulation Q Differentials: Competition For Household Savings Between Commercial Banks And Savings And Loan Associates, William S. Rawson, F. Jerry Ingram

Southern Business Review (Archived)

William S. Rawson is an Assistant Professor of Economics and F. Jerry Ingram is an Assistant Professor of Real Estate at The University of South Carolina.

Foreign Investment In The United States, Cord-F. Koening

Southern Business Review (Archived)

Cord-F. Koening is a student in the Graduate Program, School of Business, Georgia Southern College.

Retirement Decisions Under Certainty And Uncertainty, Henry J. Guithues, Suk H. Kim, Ronald Hutchins

Southern Business Review (Archived)

Henry J . Guithues is Professor of Finance at St. Louis University. Suk H. Kim is an Associate Professor of Accounting and Finance, University of Detroit. Ronald Hutchins is a faculty member in the Department of Finance, Eastern Michigan University, Ypsilanti, Michigan.

An Empirical Study Of Chief Executive Officers (Ceos) Compensation, William G. Browne, Kurt K. Motamedi

Southern Business Review (Archived)

William G. Browne is Professor of Marketing and Kurt K. Motamedi is an Associate Professor of Management at Oregon State University at Corvallis.

Southern Business Review Title Page

Southern Business Review (Archived)

Southern Business Review Title Page Fall, 1980 Volume 6 Issue 2

Southern Business Review Issue Cover

Southern Business Review (Archived)

Southern Business Review Issue Cover Fall, 1980 Volume 6 Issue 2

The Effect Of Inflation On Debt, Robert D. Coston

Southern Business Review (Archived)

Robert D. Coston is the Head of the Department of Economics, School of Business, at Georgia Southern College, Statesboro, Georgia.

Adam Smith As A Moral Philiosopher, Douglas Y. Thorson

Southern Business Review (Archived)

Dr. Thorson is Professor of Economics at Bradley University, Peoria, lllinois.

Probabilistic Common Stock Analysis, Edward J. Farragher

Southern Business Review (Archived)

Edward J . Farragher is an Associate Professor of Finance, Department of Accounting and Finance, University of Detroit.

Three-Way Analysis Of Labor Cost Variance, Rosita S. Chen

Southern Business Review (Archived)

Rosita S. Chen is an Associate Professor of Accounting at Shippensburg State College, Shippensburg, Pennsylvania

Efficient Markets And Underwriting Performance In Small Stock Offerings, Robert J. Angell, Jerry G. Hunt

Southern Business Review (Archived)

Robert J Angell is an Assitant Professor and Jerry G. Hunt is an Associate Professor in the Department of Accounting and Finance, School ot Business, East Carolina University, Greenville, North Carolina.

Southern Business Review Title Page

Southern Business Review (Archived)

Southern Business Review Title Page Spring 1980 Volume 6 Issue 1

Southern Business Review Issue Cover

Southern Business Review (Archived)

Southern Business Review Issue Cover Spring, 1980 Volume 6 Issue 1

Education And The Handicapped: A Survey Of Recent Case Law, The Education Of All Handicapped Children Act And 504 Of The Rehabilitation Act, Nancy R. Reeves

Southern Business Review (Archived)

Dr. Reeves is an Assistant Professor of Business Law in the Department of Finance and Law, Georgia Southern College, Statesboro. Georgia.

Human Information Processing And Financial Data Aggregation, Sheng-Der Pan

Southern Business Review (Archived)

Sheng-Der Pan is an Associate Professor of Accounting at Shippensburg State College, Shippensburg, Pennsylvania.

Government Regulations: A Cost/Benefit Analysis, Morcos F. Massoud

Southern Business Review (Archived)

Dr. Massoud is a Professor in the Department of Accounting and Finance, Shippensburg State College, Shippensburg, Pennsylvania.

Has The Truth-In-Lending Act Worked?, Suk H. Kim, Henry J. Guithues

Southern Business Review (Archived)

Dr. Kim is a faculty member of the College of Business and Administration at the University of Detroit. Dr. Guithues is Professor of Finance at St. Louis University.

The Organization, Operation, And Benefits Of A Regional Industrial Council: A Model In Western Kentucky, Rex F. Galloway

Southern Business Review (Archived)

Dr. Galloway is Chairman and Professor, Department of Management, College of Business and Public Affairs, Murray State University.

Southern Business Review Title Page

Southern Business Review (Archived)

Southern Business Review Title Page, Fall 1979, Volume 5 Issue 2

Southern Business Review Issue Cover

Southern Business Review (Archived)

Southern Business Review Issue Cover, Fall1979, Volume 5 Issue 2

Public Information And Short Sale Strategy, James A. Millar, John E. Mccain

Southern Business Review (Archived)

James A. Millar and John E. McCain are members of the Faculty at the University of Arkansas, College of Business Administration, Fayetteville, Arkansas.