Business Commons^™

Examining The Career Path Of Certified Public Accountants In Audit And Tax Services: Perceptions Of Accounting Graduates' Competencies, Steven Mulhollen

Dissertations

Accounting professionals claim there is a deficiency of individuals with the appropriate competencies to enter the accounting workforce (Pasewark, 2021; Richardson, 2020; Sandifer, 2018; Thomson, 2017). Also, recent trends indicate a need to increase the number of qualified accounting professionals who can pass the Certified Public Accounting Exam (CPA Exam) and enter the public accounting workforce (American Institute of Certified Public Accountants [AICPA], 2021a; Dawkins, 2023). This quantitative, causal-comparative study expands existing studies by analyzing the impact of CPA's chosen career path of audit or tax on their perception of the required and attained accounting competencies. This study contributes to …

Leadership Behaviors, Practices, And Sytles In Mergers And Acquisitions In The U.S. Technology-Based Organizations: A Qualitative Study, Susan E. Glover

Human Resource Development Theses and Dissertations

Leaders guide and shape the success of mergers and acquisitions (M&A) to meet an organization’s goals and objectives. In this study, I explored the role of leadership during M&A and the effect of different leadership behaviors, practices, and styles (BPS) on different organizational cultures during M&A. This study explored the contribution of leadership BPS on M&A outcomes within an organization with a robust and innovative culture. I focused on the human capital investment strategies of M&A integration concerning different leadership BPS utilized to improve the success rate of M&A goals and objectives. I concentrated on technology-based organizations because they are …

Human Capital Effects In The Job Search Process For New Labor Market Entrants: A Double-Edged Sword?, Jomel Wei Xuan Ng, Zhaoli Song, Filip Lievens

Research Collection Lee Kong Chian School Of Business

Although traditional research on human capital shows that it enhances employment success, its role in the job search process is unclear. To explain its weak effects in previous studies, this study draws on goal system theory to propose that human capital may act as a double-edged sword: On one hand it facilitates the ease of gaining employment, on the other hand it may compromise the frequency of job search behaviors. We conducted a bi-weekly repeated survey study on new labor market entrants and measured human capital using academic achievement scores. Results confirmed that human capital, though instrumental for proximal job …

The Impact Of Growth Mindset Training On Entrepreneurial Action Among Necessity Entrepreneurs: Evidence From A Randomized Control Trial, Shad Morris, W. Chad Carlos, Geoffrey Kistruck, Robert Lount, Tumsify Elly Thomas

Faculty Publications

Although entrepreneurship training programs are designed to help necessity entrepreneurs acquire skills and capabilities to take entrepreneurial action, participants in these programs often fail to do so. In partnership with a local government agency, we conducted a randomized field experiment involving 165 entrepreneurs in rural Tanzania where in addition to providing technical-skills training, approximately half of the participants also received ‘growth mindset’ psychological training. Those who received the growth mindset training displayed more entrepreneurial action in their business than those in the control group. Importantly, higher levels of entrepreneurial self efficacy mediated the positive impact on entrepreneurial action displayed by …

Performance Of Technological Startups: The Interaction Of R&D And Founding Team Human Capital, Qian Ye, Weijun Zheng

Journal of Business & Entrepreneurship

This study examines the impacts of R&D on new-born startups’ revenue during the 0-3 age period, as well as investigating the moderating role of founding team human capital in the R&D-revenue relationship. The sample is from a longitudinal panel data from the Kauffman Firm Survey (KFS), including a total of 1369 technology-based startups established in year 2004 and a total of 286 founding teams. Consistent with findings of previous research, results of this study suggest that startups who engage in R&D investments and activities in gestation/initial stage of business development have significant higher likelihood of obtaining high revenue in the …

Cpas And Big 4 Office Audit Quality, Albert Nagy, Matthew G. Sherwood, Aleksandra B. Zimmerman

2023 Faculty Bibliography

Both accounting firms and regulators recognize the importance of human capital in the audit function, yet we know little about whether and how the level of professionally qual-ified human capital varies across offices of an audit firm and whether it is associated with audit quality. In this paper, we examine the association between office professionally qualified human capital and audit quality. Using hand-collected data on Big 4 audit firm office CPA levels from 30 U.S. cities, we find that offices with relatively more professionally qual-ified human capital deliver higher quality audits, with this benefit being more pronounced for audits performed …

The Impact Of Using A Financial Advisor On Financial Success, William Lance Hocutt

Walden Dissertations and Doctoral Studies

Planning for retirement is a practical approach to preparing for an excellent financial quality of life post career. However, individuals do not have the human capital to make optimal financial decisions or know whom to turn to for financial advice when they obtain human capital. This quantitative, correlational study examined the relationship between having a financial advisor, income, education, age, gender, marital status, racial status, employment status, the number of children under 19 years old in the household, and perceived financial success. The chosen theoretical foundation for this study was human capital theory. They used 944 data sets from the …

The Impact Of Using A Financial Advisor On Financial Success, William Lance Hocutt

Walden Dissertations and Doctoral Studies

Planning for retirement is a practical approach to preparing for an excellent financial quality of life post career. However, individuals do not have the human capital to make optimal financial decisions or know whom to turn to for financial advice when they obtain human capital. This quantitative, correlational study examined the relationship between having a financial advisor, income, education, age, gender, marital status, racial status, employment status, the number of children under 19 years old in the household, and perceived financial success. The chosen theoretical foundation for this study was human capital theory. They used 944 data sets from the …

Can The Resource Curse For Well-Being Be Morphed Into A Blessing? Investigating The Moderating Role Of Environmental Quality, Governance, And Human Capital, Suzanna Elmassah, Eslam A. Hassanein

All Works

One of the most pressing global concerns is ensuring high levels of human well-being without overburdening natural resources. The impact of natural resource abundance on the economy’s monetary dimensions has long been controversial, with researchers debating whether it is a blessing or a curse. Recently, focus has shifted to its impact on non-monetary attributes (i.e., human well-being), with conflicting empirical evidence with respect to existence of the resource curse. However, studies on the indirect impact of natural resources on well-being are rare. This inquiry extends previous research by investigating the effect of natural resource abundance on human well-being and the …

The Most Important Human Capital Resource: A Strategic Human Resources Perspective On Top Management Team Effectiveness, Spenser Michael Essman

Theses and Dissertations

This dissertation comprises two studies that theoretically and empirically examine a critical human capital resource, the top management team (TMT). In the first chapter, I propose a conceptual model that focuses on the context in which TMTs are embedded, by building on recent theory suggesting that the TMT is embedded within a multiteam system, referred to as a strategic leadership system. Specifically, I suggest that functional leadership teams – decision making groups responsible for managing firm functions and business units (e.g. finance; human resources) – are likely to be a part of the strategic leadership system, and develop theory regarding …

Peranan Divisi Human Capital Dalam Menerapkanprogram Medical Plan Pada Exxonmobil Indonesia, Mohammad Ridha, Fedora Lola

Jurnal Administrasi Bisnis Terapan (JABT)

The background of this research is about how crucial is the role of Human Capital division of employee health in increasing work productivity to reach the company goals. This aim to explain the role of Human Capital division in implementing the Medical Plan Program in ExxonMobil Indonesia, explaining the administrative process of the Medical Plan Program, and explaining the visualization of Reimbursement Procedure information, research results, analysis of the process of implementing the Medical Plan Program, and obstacles. The research method uses data collection methods by taking data in ExxonMobil Indonesia and doing literature studies that support the theory of …

Challenges Smallholder Farmers Face In Extracting Value From Agricultural Information, Daniel Muhanguzi, John Ngubiri

The African Journal of Information Systems

Agricultural information can enhance smallholder farmers’ knowledge and decision-making ability, where the ubiquity of ICTs has resulted in an exponential increase of ICT based agricultural information services. However, there is still poor utilization of agricultural information. This study examines challenges that impede smallholder farmers from deriving value from agricultural information despite availability of information services. A mixed-method research approach was employed to gather data from 200 farmers using semi-structured interviews, Likert scale surveys and five focus group discussions. The findings indicate that the challenges faced include low education levels, poor quality information, poorly designed information channels, and high cost of …

A Study Of Value - Added Efficiency In The Indian Banks, Shireen Rosario, Chandra Sen Mazumdar

Management Dynamics

Purpose: This paper explores the importance of Intellectual Capital (IC) in the Indian Banking Industry and compares the efficiency between Public Sector Undertaking (PSU) banks and Private Sector banks, by employing Value Added Intellectual Coefficient (VAIC) method. Methodology/approach: Using Path Analysis, the study verifies the influence of VAIC on the profitability and market value of the Indian banks. Using simple averages and graphs, VAIC of PSU and Private Banks are compared. Quarterly results are used to verify the impact of COVID on the VAIC of banks. Findings: Human Capital Efficiency (HCE) is the largest element that contributes to the VAIC …

Dissecting Human Capital Resources: Unpacking The Structure And Activation Of Human Capital Resources Within Firms, Caitlin Ray

Theses and Dissertations

Human capital resources (HCR) are often identified by scholars and practitioners as a firm’s most crucial resource. However, the academic use of the HCR construct, which is relatively new addition to the research vernacular, is often described with vague and imprecise terms, challenging the ability for academics and practitioners to clearly understand HCR’s precise impact on firm outcomes. One of the challenges arises because much of the HCR research literature focuses on the processes surrounding HCR without clearly specifying the components that make-up the HCR. Such lack of specificity has resulted in theoretical and empirical work which is often too …

Personal And Organizational Characteristics Impacting Employee Self-Efficacy, Justin Chandler

Dissertations

COVID-19 forced organizational shutdowns across the globe in 2020, sending unemployment levels in the United States to nearly 15%, with approximately 20.5 million Americans unemployed by May 2020 (Falk et al., 2021; Kochhar, 2020). Virtual business meetings became the norm, while some employees experienced job loss and salary cuts (Prochazka et al., 2020). Many employees worldwide became unsatisfied with their work situation and less confident of their capabilities (Ragheb et al., 2020) and have experienced career shock due to the pandemic. Career shock can lead to many adverse effects on individual employees and organizations, including low self-efficacy, and COVID-19 has …

Organizational Effectiveness In Women-Owned Small Businesses Within The Defense Sector Of Northern Alabama: A Case Study Approach, Kerry Shurron Prowell

Theses and Dissertations

Research into how human capital influences organizational effectiveness in WOSBs as they pursue government contracts is lacking. Understanding the impact of human capital upon organizational effectiveness in WOSBs may also help in recognizing how knowledge and skills contribute to the firm's ability to secure a government contract. Using the case study method, the influence of human capital on organizational effectiveness in WOSBs seeking government contracts is a phenomenon this study explored. Firstly, this research has discovered the importance of knowledge within human capital as a contributor to core competencies; furthermore, this finding was meaningfully observed through the lived experiences of …

Barriers, Enablers, And Strategies Influencing Female Leaders' Career Advancement In The Nuclear Industry, Anesa Davis

Dissertations

Women entering science, technology, engineering, and math (STEM) occupations increased by 19% between 1970 and 2019, but at 74% of the STEM workforce, men still dominate the field (Martinez & Christnacht, 2021). In the nuclear industry, this disparity is most apparent with few women holding leadership roles within nuclear organizations (Kovaleski, 2014; Gaspar & Dubertrand, 2019). While research suggests that companies with women leaders in the manager level through the board level excel in organizational performance (Catalyst, 2007), a problem exists for women when trying to promote to leadership positions, especially to the C-suite in STEM fields (Warner, 2014).

Findings …

The Impact Of Land Capital As A Source In Achieving Competitive Advantage: A Case Study On Small And Medium Business Organizations In Jordan, Mohammed Al-Zoubi

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The primary aim of this study is to explore the impact of human capital variables

(knowledge, efficiency, skills, experience) as a source in achieving competitive advantage

in small and medium Jordanian organizations.

Population of (74) small and medium Jordanian organizations register in Amman

Financial Market, from which a sample of (38) respondent drawn randomly to represented

managers working at these organizations. A questionnaire developed by

the researcher was administrated to subject (n=76) returned usable versions were

(51) with return percentage (75 %).

The most salient findings of the study are:

1. Human capital as a source in achieving competitive advantage …

Generalist Versus Specialist Ceos And Acquisitions: Two-Sided Matching And The Impact Of Ceo Characteristics On Firm Outcomes, Guoli Chen, Sterling Huang, Philipp Meyer-Doyle

Research Collection School Of Accountancy

Research Summary: To address endogeneity concerns stemming from firm-CEO matching, we deploy a two-sided matching model that identifies the complementarities arising from the CEO-firm match and subsequently account for these complementarities in empirical tests. Applying this approach, we examine how the nature of CEOs' human capital affects the acquisition behavior and performance of firms. We find that generalist CEOs (CEOs with a broader set of knowledge and skills) are more likely to engage in unrelated acquisitions than specialist CEOs (CEOs with a narrower but deeper set of knowledge and skills). We also find that the fit between the nature of …

The Effects Of Population Diversity On The Economic And Household Welfare Of Metropolitan Areas In The U.S., Liria M. Litano

FIU Electronic Theses and Dissertations

The purpose of this paper was to understand the impact of population diversity on household and economic welfare in all the Metropolitan Statistical Area (MSA) in the United States of America (U.S.). We focused on positive views concerning the relationships between population diversity and factors such as human capital, knowledge, and innovation. We established economic growth factors using the Endogenous Growth Theory, which stated that human capital, innovation, and knowledge were significant contributors to economic growth (Romer, 1994). We argued that population diversity affected these contributors; therefore, it helped to create economic growth.

From a human capital perspective, population diversity …

Reconnecting And Reengaging In 2021: Building Strong Nonprofit Teams For The Future, The Nonprofit Institute At The University Of San Diego

Nonprofit Sector Issues and Trends

Prepared on behalf of The Nonprofit Institute by Nonprofit Leadership and Management graduate students.

Nonprofit organizations often operate within a good deal of uncertainty, even in good times. During a crisis, organizations may need to quickly implement changes. Nonprofit employers have had to retract, restore, and in some cases, reinvent their human capital management systems and processes to align with the new normal. This document, created by University of San Diego students studying LEAD 505: Developing Human Capital, offers some basic considerations and strategies for nonprofit organizations related to managing their workforce in times of crisis.

Barriers And Enablers To Building Entrepreneurial Ecosystems As Perceived By Change Agents In The Workplace, Shanda Barrett

Dissertations

This study explores factors that influence entrepreneurial ecosystems. Clifton (2010, 2015) recommends entrepreneurship, better business models, and new business startups as a solution for economic renewal in the United States and specifically identifies disengaged workers and low-energy workplaces as the starting point. The recommendation does not address how to make workplaces conducive to entrepreneurial activity, nor does the recommendation address how to engage entrepreneurial employees.

Existing literature outlines the known tensions between theory, anecdotal evidence, and the professional practice of building entrepreneurial ecosystems. To date, the term entrepreneurial ecosystem exists as a metaphor in the extant literature. While scholars have …

The Role Of The Top Management Team In Orchestrating Big Data Analytics For Competitive Advantage, Sujatha Rayburn

Theses and Dissertations

In today's big data era, the recognition of big data analytics (BDA) as a competitive differentiator is making companies invest heavily in its potential. However, for most companies, this requires a significant transformation that needs to be led from the top. Thus, the top management team's (TMT) managerial resources will be key to how BDA resources and existing BDA ordinary capabilities are further orchestrated as dynamic capabilities. This study grounded in the Upper Echelons theory, the Dynamic Managerial Capabilities (DMC), and Resource Orchestration frameworks sought to understand the impact of the managerial resources of cognition, human and social capital on …

Systemic Leadership Development: Impact On Organizational Effectiveness, Stephanie Douglas, Daisha M. Merritt, Robin Roberts, Daryl Watkins

Publications

This study examines the impact of leadership development programs on organizational outcomes and organizational effectiveness. Using a grounded theory approach, semi-structured interviews were conducted with 15 executive leaders from aviation firms in Brazil with employees participating in a leadership development program. NVivo12 was used for coding and managing the data. Thematic analysis was performed to determine themes and categories. The leadership development program was found to influence organizational level outcomes identified as themes of internal impact, external impact, skill development, and capacity. The interviews also found that executive leaders perceived the leadership development program to impact organizational effectiveness. Connections to …

Social And Human Capital Contributions Of Diverse Board Members, Sharifa Ife Batts

Theses and Dissertations

While most firms serve a diverse population, many have no minorities or women serving as Members on their board. Boards are disadvantaged when their composition fails to align with Their employee population or the stakeholder groups they serve; they are neglecting the Contributions of women and minorities as their voices are unheard. The purpose of this multiple Case comparison study builds on current boardroom diversity and board effectiveness research by Exploring how the unique human and social capital contributions of women and minority board Members increase the boards’ capabilities and impact board governance. I qualitatively examined Six boards of varied …

The Challenge Of Tribal Relations In Chad: Impacts On Socioeconomic Development, Adoum K. Ey Moussa

Antioch University Full-Text Dissertations & Theses

The multitude of different tribes in Africa is what makes the continent rich and diverse. At the same time, this diversity, when combined with self-centered and exclusive behaviors, can yield detrimental impact on the economy and society. This dissertation examined tribalism, defined as favoritism based on kinship, and its impacts on socioeconomic development on the Republic of Chad. Specially, this research investigated tribalism and its direct and indirect influence on corruption, human capital potential, social justice, and socioeconomic development in Chad. This mixed-methods study comprised a two-phase design. The first phase was mainly a quantitative survey that was administered to …

Reputation Matters: Building Internal Trust And Resilience With Effective Communication, Su Lin Yeo

Research Collection Lee Kong Chian School Of Business

Reputation is a crucial driver of business performance. In today’s crisis-ridden business environment, this corporate quality has never been more prized in organizations. Research has time and again demonstratedthat a favorable reputation offers long-term value for organizations. Reputation impacts everything from financial to relationships represented by public’s confidence in brand equity, human capital, earnings and future growth. Reputation-led companies have been shown to set the standard by leading the pack for other businesses to follow, and in times of a crisis, the reputation capital that they have amassed enable them to better recover from economic storms. However, unlike other business …

Value Creating Drivers For Effective Human Capital Management, Ser Keng Ang

Research Collection Lee Kong Chian School Of Business

It is common for modern-day corporate leaders and academic writers to make claim that human resources is one of the most important assets in their organization (Guest, 2001). If that were the case, effective management of human capital would be a critical factor in the success of any organization. As an important organizational resource, human capital is expected to generate significant economic benefits from its deployment, development and retention (Flamholtz, 1999). There is widespread evidence that the effective use of human capital can also create durable competitive advantage for an organization (Barney, 1991; Becker & Gerhart, 1996; Lado & Wilson, …

Individual Performance And Taking On Firm-Specific Roles: The Case Of Business School Associate Deans, Jeff Dyer, David Kryscynski, Christopher Law, Shad Morris

Faculty Publications

The firm-specific human capital dilemma suggests that firms generally want employees to make firm-specific investments but that employees prefer not to make them. We suggest that individual performance may moderate this dilemma such that the dilemma increases as individual performance increases – i.e. firms may prefer high performers in firm-specific roles while high performers may resist these roles more than their lower performing counterparts. We examine our extended firm-specific human capital theory in a context where the classic firm-specific human capital dilemma likely exists: business academia. Using a unique dataset of 4,164 business school professors from 39 of the top …

Employee Age And The Impact On Work Engagement, Robin Roberts

Publications

Purpose – Employee engagement studies are popular in contemporary research because of the complexity organizations face in nurturing the performance and productivity of multigenerations of workers. The purpose of the current study is to assess association of age and dimensions of work engagement.

Design/methodology/approach - In total 181 participants completed the Utrecht Work Engagement Scale (UWES) to measure work engagement including the dimensions of absorption, vigor and dedication as well as demographics. One way ANOVA and post hoc tests were conducted to examine the relationship between age and work engagement.

Findings: Employees 50 years of age and older were …