Business Commons^™

Brian Blaha : Distinguished Achievement Award In Business, St. Norbert College

Alumni Award Bios

Alumni staff recognizes Brian Blaha's achievements that led to his reception of the Distinguished Achievement Award in Business.

Usefulness Of Audit-Firm Transparency Disclosures, Jooanne Choi

2022

South Korea is one of the first countries to enact audit transparency disclosure, requiring public accounting firms to file an annual report containing information on audit production, governance, operations, on-going litigations, and regulatory inspection results. In this dissertation, I make use of this rich information setting to address issues concerning audit quality management systems, audit-firm governance, and resource allocation in audit productions.

Motivated by the recent call from the PCAOB (Public Companies Accounting Oversight Board) for better understanding of audit-firm quality control system, the first chapter (sole-authored) examines the determinants of and return on firm-level investment in quality management. I …

The Covid-19 Pandemic And The Importance Of Financing The Biotechnology Industry In South Africa, Ramazan Uctu, Karen Eksteen

The Journal of Entrepreneurial Finance

Whether it is a government research institution, a public-private partnership, or a private enterprise, the South African biotechnology industry requires funding for the biotechnology industry. Our goal with this research is to look into the role of venture capital (VC) in financing biotech enterprises and demonstrate how VC finance could aid in the development of diagnostic kits and vaccines for Covid-19 or future pandemics in South Africa.

The study aims to provide policymakers with a clear image of the importance of funding the biotechnology sector, notably during the Covid-19 period, as recognized by the industry's key players. We employed a …

Time Machine, William B. Sims, Joseph P. Robinette, Reid W. Sorel

Honors Scholars Collaborative Projects

The album will be organic, raw, gritty country sound, inspired by vintage country/folk and bluegrass and encouraged by modern underground/alt country and new-wave folk.

Health And Technology: Online Platform To Facilitate Access To Care And Prevention For Chronic Non-Communicable Conditions In Rwanda, Arnaud Michel Nibaruta Mdp

Regis University Student Publications (comprehensive collection)

Rwanda is confronted with a growing problem of non-communicable diseases (NCD). It is important that people in Rwanda have access to effective prevention and treatment. This paper explores a program that would use a digital platform to facilitate access to information, services, and products that would help NCD at risk populations in Rwanda to access appropriate prevention and care. The program was developed based on the author’s experience in Rwanda’s healthcare industry, the information from review of literature as well as key informant interviews (NCD patients, advocates, and caregivers) and a survey with health professionals. The research conducted highlighted that …

The New Solar Kiosk Model: A Sustainable Solution To Address The Uptake And Access Of Renewable Technologies To Create Energy Kiosks That Improve Women’S Income In Kiryandongo Refugee Settlement, Kiryandongo District, Northern Uganda., Musiimenta Joy Kellen

Regis University Student Publications (comprehensive collection)

This thesis was carried out in the Kiryandongo Refugee Settlement in Northern Uganda to test a new model to improve access to clean energy technologies in the refugee settlement. The settlement hosts more than seventy-five thousand refugees, including the Internally Displaced Persons (IDPs) from the Bududa landslides in Eastern Uganda. The literature review shows the challenges faced in the humanitarian sector. The challenge is met in providing lighting and improved cooking technologies to all refugees in settlements and camps globally. The refugees tend to cut down trees in the surrounding forest, and the wood is used for firewood to cook …

Culture And Income Across Countries: Evidence From Family Ties,, Sokchea Lim, Simran K. Kahai, Channery Khun

2022 Faculty Bibliography

Purpose – The purpose of the paper is to examine how much difference in income can be explained by familial culture that persists in different societies. Design/methodology/approach – We employ a two-step methodology to evaluate the impact of familial culture on income across countries. In the first step, we construct the macro measures of familial culture from micro survey data. In the second step, the growth model is estimated.Findings – First-step micro regression results show that family is more important to female, richer, highly educated, unemployed and married individuals. Male, poorer, less educated and unemployed individuals are more likely …

Follow The Trails: A Path To Systematically Designing Corporate Alumni Programs, Alison Dachner, Erin Makarius

2022 Faculty Bibliography

Organizations today are facing increasing amounts of turnover and evolving labor markets. When employees leave they become corporate alumni, which initial research suggests are an important and valuable part of an organization’s network. Corporate alumni can provide value as brand ambassadors, a source of employee referral, as a return employee (i.e. boomerang), or through knowledge sharing. One way to establish a strong network of alumni and achieve some of these benefits is to establish a corporate alumni program (CAP). Although CAPs are increasingly being recognized as beneficial for organizations, little is known about how to systematically design and implement these …

Scale Development And Validation Of Transaction Cost Economics Typology For Contracts: A Systems Thinking Approach, Sedat Cevikparmak, Hasan Celik, Saban Adana, Hasan Uvet, Brian Sauser, David Nowicki

2022 Faculty Bibliography

A variety of contract typologies that exist in the literature are helpful in the exploration of different approaches in contractual relations, but only when measured with the right instruments. Although Transaction Cost Economics (TCE) has a distinct, high-level, and abstract typology for contracts, it still lacks a measurement scale. In this paper, a measurement scale for the TCE contract typology (classical, neo-classical, and relational contracts) was developed and validated, using systems thinking approach and experimental design to contribute to the empirical tests of TCE within the contracting realm. First, the antecedents of contract selection within the TCE literature were analyzed …

An Exploratory Study On The Impact Of Covid-19 On U.S. State Boards Of Accountancy, J Gregory Jenkins, Velina Popova, Mark D. Sheldon

2022 Faculty Bibliography

In the United States (U.S.) individual state boards of accountancy govern the accounting profession within each state. When COVID-19 struck the U.S., state boards worked to maintain normal operations. This study examines how COVID-19 affected the regulatory and oversight activities of the state boards of accountancy and the ways in which boards adapted to the pandemic. We interview executive directors from 21 state boards to determine the pandemic’s impact on board operations and continuing professional education requirements. We also evaluate whether state boards implemented guidance from parties such as theNational Association of State Boards of Accountancy (NASBA), and the resources …

Scale Development And Validation Of Transaction Cost Economics Typology For Contracts: A Systems Thinking Approach, Sedat Cevikparmak, Hasan Celik, Saban Adana, Hasan Uvet, Brian Sauser, David Nowiki

2022 Faculty Bibliography

A variety of contract typologies that exist in the literature are helpful in the exploration of different approaches in contractual relations, but only when measured with the right instruments. Although Transaction Cost Economics (TCE) has a distinct, high-level, and abstract typology for contracts, it still lacks a measurement scale. In this paper, a measurement scale for the TCE contract typology (classical, neo-classical, and relational contracts) was developed and validated, using systems thinking approach and experimental design to contribute to the empirical tests of TCE within the contracting realm. First, the antecedents of contract selection within the TCE literature were analyzed …

Exploring A Digital Service Tax Policy In The United States, Mallory Gifford

Senior Honors Projects

As technological and global environments continue to evolve, the tax environment attempts to keep pace by implementing digital service taxes (DSTs). This paper covers a literature review of the DSTs that have been enacted across the globe, the complaints surrounding them, how data is valued, and how DSTs are being implemented in the United States. Also discussed is research regarding the consumers’ perceptions surrounding data collection. The purpose of this paper is to better understand the current global situation of DSTs.

Positive Psychological Capital To Help Combat The Mental Health Fallout From The Pandemic And Vuca Environment, Fred Luthans, Julie Dyrdek Broad

Department of Management: Faculty Publications

The major purpose of this article is to provide valuable insights and specific guidelines into how the now established “Positive Psychological Capital” or simply PsyCap can help prevent, treat, and sustainably recover from the current mental health global challenges. Specifically, we propose and demonstrate how PsyCap can play a realistic alternative, supplementary, non-stigma role in fighting the dramatically increasing mental illness due to the COVID-19 pandemic and the VUCA (Volatile, Uncertain, Complex, Ambiguous) environment. Moreover, our hope is the evidence based PsyCap perspective and approach presented in this article will have a spillover effect on improving performance and especially well-being …

Disputed Interpretations And Active Strategies Of Resistance During An Audit Regulatory Debate, Michael Harber, Grietjie Verhoef, Charl De Villiers

Business Papers and Journal Articles

Purpose: The paper aims to examine disputed interpretations of “key meanings” between the audit regulator and Big 4 firms during a highly contentious regulatory debate, showcasing their use of “strategies of resistance” to achieve their intended outcomes.

Design/methodology/approach: A qualitative analysis is performed of the discourse in a South African audit regulatory debate, set within the country's unique political and historical context. The analysis is informed by the theoretical construct of a “regulatory space” and an established typology of strategic responses to institutional pressures.

Findings: The study’s findings show how resistance to regulatory intentions from influential actors, notably the Big …

Think Outside And Inside The Box:The Role Of Dual-Pathway Divergent Thinking In Creative Idea Generation, David Peterson, Marshall Pattie

Department of Business Management - Faculty Scholarship

The Dual Pathway to Creativity Model theorizes that creative performance arises from cognitive flexibility, persistence, or a combination of the two. Existing research has only examined these pathways independently, limiting our understanding of the model and of how people generate ideas. We extend the DPCM model by predicting that creative output arises from the generation of response sets containing both highly related (persistence pathway) and unrelated (flexibility) ideas, an idea generation strategy we call Dual Pathway Divergent Thinking (DPDT). In a study of 147 subjects, we propose a serial mediation model: people higher in Openness to Ideas use DPDT as …

Problems Of Political Unrest: Women In Small Businesses In Bangladesh, Jasmine Jaim

New England Journal of Entrepreneurship

Purpose – Whereas the extant literature on women’s entrepreneurship is almost exclusively focused on developed nations, the effect of many context-specific issues of other countries on ventures of women has been overlooked. The study aims to reveal how political unrest, a common feature of the developing nation, can significantly affect the experiences of women in small businesses of that region.

Design/methodology/approach – This feminist research is conducted on Bangladesh, which is one of the most politically unstable countries in the world. The study conducts interviews with women to explore the adverse effect of political unrest on their small firms. Findings …

Hilton Worldwide Holdings Inc., Jeffrey S. Harrison, Austen Kelso, Paul Reilly, Will Sadler

Robins Case Network

Conrad Hilton bought his first property, the Mobley Hotel, in sleepy Cisco, Texas in 1919 for $5,000. Since those humble beginnings, the Hilton Hotel empire has grown to be one of the largest and most respected global hospitality brands. Hilton’s vision is simple and remains true to its founder, Conrad Hilton's aspirations; “to fill the earth with the light and warmth of hospitality.” As of 2021, the hotel brand has more than cashed in on Conrad’s vision. Hilton operates more than 6,500 properties, across 18 hotel brands that span 119 countries.

Since 2007, Hilton has been led by Christopher Nassetta, …

Community Well-Being And Leadership In Nonmetropolitan Nebraska: 2022 Nebraska Rural Poll Results, Rebecca J. Vogt, Heather Akin, Cheryl A. Burkhart-Kriesel, Bradley Lubben, L. J. Mcelravy, Timothy Meyer, Steven A. Schulz, Amanda Tupper

Nebraska Rural Poll

Rural Nebraskans are less positive about the current change and expected future change in their communities this year. The proportion believing their community has changed for the better has typically been greater than the proportion believing it has changed for the worse. However, last year the proportion believing their community changed for the worse was slightly more than the proportion believing it had changed for the better (similar to what occurred in 2003 and 2009). This year, that gap widened a bit.

Despite that, rural Nebraskans are positive about their community by many different measures. Most rural Nebraskans rate their …

Real-Life Skills Accounting Students Need, Kate Mcneil

Sabbatical Projects

Kate McNeil, CPA, CMA, CFM, Associate Professor of Accounting, worked with one of her former firms, MarksNelson, to be a part of on-campus recruiting during the of Fall 2022. She talked to many recruiters and former students to see what the process was like and what students were doing well and where they could improve to set themselves apart. She then interviewed the new hires at MarksNelson, across all departments, about what skills they felt they were well prepared with and what they needed more of. She also interviewed some former students that were new to the profession. Finally, she …

Annual Report, December 31, 2022, Tennessee. Governor's Office Of Diversity Business Enterprise, Tennessee. Department Of General Services

Annual Reports

This annual report highlights the purchases and contract awards of the Governor's Office of Diversity Business Enterprise for the fiscal year.

Conceptualising Digital Entrepreneurship: Artifacts, Platforms And Infrastructures, Anthony Paul Buckley, Kisito Futonge Nzembayie

Conference papers

In this paper we explore how, in the digital age, the micro-level activities of digital entrepreneurs in new venture creation continue to digitally transform and disrupt economic systems at the macro-level. As digital entrepreneurship and other typologies of entrepreneurship in the digital age become increasingly fuzzy, this paper sets out to define the digital entrepreneurship domain – what it is, what is it not and why it is disruptive and distinct. By unbundling the roles of the differing digital technologies at play, we bring much needed clarity to a domain currently noted for its conceptual fuzziness. Our framework, developed from …

Understanding Critical Reflection As A Leadership Development Methodology, Matthew M. Orlowsky

Electronic Theses and Dissertations

How do leaders translate experiences into insights? Critical reflection is offered as a leadership development process that illuminates effective practices following an empirical analysis of 352 United States Air Force Academy cadet essays that describe their most profound leadership experiences. These essays are iteratively analyzed and interpreted using the critical reflection methodology. The essays were examined to find how young leaders turn experiences into leadership insights. The study takes advantage of the distinctive Academy leadership development context and the data available from cadets’ essays describing their profound leadership experiences. There are three contributions bounded in this dissertation and multiple avenues …

Student Perceptions Of Virtual Guest Speakers, Sara Jablon-Roberts

College of Business Faculty Publications and Research

This research focuses on fashion student experiences of virtual industry guest speakers. Analysis of data from 130 participants enrolled in the researchers’ fashion classes at two United States universities suggested that, although there are disadvantages to the use of virtual industry guest visits, many students still find them valuable. While students overall preferred in-person visits, their concern with technological issues seems to have lessened during the forced move to remote coursework during the COVID-19 pandemic, and they have come to realize that the online medium, especially through the “chat” functionality found in videoconferencing platforms, can be an effective tool.

Student Perceptions Of Industry Guest Speakers, Sara Jablon-Roberts, Arienne Mccracken

College of Business Faculty Publications and Research

Research inviting industry practitioners to speak in classrooms is frequently anecdotal. The purpose of this study was to explore student views on the value of guest speakers in the classroom. Students surveyed typically saw industry guests as useful, especially when a speaker’s personal experiences and career choices were relevant to a student’s own desired future. In addition, beyond hearing from a knowledgeable professional currently working in the industry, students hoped for a very personalized experience, with individualized career advice and time to ask questions. Students also appreciated speakers who were well-organized, persuasive, and included visuals.

Beer Preferences Of Women: Looking At Gender Stereotypes Through The Consumption Of Craft Beer, Jennifer Horowiec

Hospitality Graduate Student Scholarship

Centuries ago, beer brewing was done by women who were highly respected members of their communities. During the Middle Ages, priests and monasteries took over these duties, and since then, all things beer have become synonymous with masculinity. Through advertising, public drinking spaces, and even coming-of-age rituals, beer consumption has been geared toward men. Even beer styles themselves have been labeled either masculine or feminine with light, sweet and fruity beers being associated with femininity and dark, robust, and hoppy beers being associated with masculinity. Although the stereotype of craft beer consumption being a masculine activity still exists, the number …

Future Of Culinary Education, Marie Antoinette Madrid

Hospitality Graduate Student Scholarship

Culinary arts school have been created to supplement the hospitality industry’s workforce need. However, in recent years with decline in enrollment and the increased number of successful chefs that do not have a culinary background poses the question of the relevance of culinary art schools. This research paper attempts to identify the significance of formal culinary education in the industry or if simply the information taught requires an update according to the recommendations of culinary professionals. The framework consists of secondary research and findings will clarify and reinforce the need for culinary art schools and the improvement of their curriculum.

How Might We Help Jwu Eco Center Educate, Engage, And Raise Awareness About Their Programs On Instagram?, Lauren Hoetger, Casey Kowalczyk, Amanda Ladino, Abby Nickerson

Outstanding Student Scholarship

No abstract provided.

An Empirical Study Of Alumni Relations In Technology Enterprises, Chen Geng

Fordham Dissertations and Theses

Enterprises play an important role in the development of society, economy, and sci-tech innovation, especially the technology enterprises, the way of organization and production has changed dramatically, relying on highly qualified personnel to promote technology innovation and human progress through intellectual creation. That makes enterprise a pivotal carrier of social relations transition. It is impossible to depend on formal systems entirely for enterprises managing business and technological activities because of the uncertainty existing in development and innovation. Enterprises need various tangible and intangible resources relying on social networks.

The alumni social networks are essential for promoting the innovation of technology …

Prison Break From Financialization: The Case Of The Pri Reporting And Assessment Framework, Diane-Laure Arjaliès, Daniela Laurel, Nicolas Mottis

Business Publications

Purpose

This article seeks to unravel the mechanisms through which financial actors agreed upon a sustainability accounting standard without financializing social and environmental issues, i.e., assigning a monetary value to sustainability.

Design/Methodology/Approach

The article examines the Reporting and Assessment Framework created by the United Nations Principles for Responsible Investment (UN-PRI), the leading reporting sustainability framework in the asset management industry. It relies on a longitudinal case study that draws upon interviews, participant observation, and archival data.

Findings

The article demonstrates that the conception of the framework was a funnelling process of sustainability valuation comprising two co-constituted mechanisms: a process of …

The Choice Of Peers For Relative Performance Evaluation In Executive Compensation, Zhichuan Li, John Bizjak, Swaminathan Kalpathy, Brian Young

Business Publications

Relative performance (RPE) awards have become an important component of executive compensation. We examine whether RPE awards, particularly the peer group, are structured in a manner consistent with economic theory. For RPE awards using a custom peer group, we find that the custom group is significantly more effective than four plausible alternative peer groups at filtering out common shocks, lowering the cost of compensation, and increasing managerial incentives. For RPE awards using a market index, we find some evidence that firms could have selected a custom set of peers with better filtering properties at a lower cost with similar incentives. …