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Articles 1 - 4 of 4
Full-Text Articles in Business
A Welfare Comparison Of Historical Cost And Fair Value Accounting Regimes, Palmer Edholm
A Welfare Comparison Of Historical Cost And Fair Value Accounting Regimes, Palmer Edholm
All Graduate Plan B and other Reports, Spring 1920 to Spring 2023
With ongoing controversy concerning fair value and historical cost accounting, existing accounting theory is focused on intra-firm decision making and is thus deficient in addressing the issue of maximizing social welfare. I propose models of historical cost and fair value accounting regimes which are embedded in models of monopoly and oligopoly. This allows for social welfare implications. I find that historical cost results in greater expected profits for both monopolists and oligopolists. However, if the market is elastic enough, a fair value regimes is welfare enhancing. Whereas, if the market is inelastic enough, historical cost is welfare enhancing.
How Decision Makers Learn To Choose Organizational Performance Measures, Annemarie N. Hooge
How Decision Makers Learn To Choose Organizational Performance Measures, Annemarie N. Hooge
Theses & Dissertations
This study, framed by decision making, program theory, and performance measurement theory, explored the knowledge and experience that enable decision makers to identify organizational performance measures. It used a mixed method, exploratory sequential research design to discover the experience, knowledge, and skills (EKS) senior decision makers felt were important in learning to choose organizational performance measures. From the analyzed interviews, a survey was designed to measure the importance of the EKS characteristics. Qualitative analysis identified 55 life, work, or educational experience; knowledge; or skill characteristics and 23 effective measure characteristics. Regression analysis and PCA were used to extract 6 components. …
Proximity To Children: A Geospatial Approach To Understanding The Relationship Between Fast Food And Schools, Andrew Atwong
Proximity To Children: A Geospatial Approach To Understanding The Relationship Between Fast Food And Schools, Andrew Atwong
CMC Senior Theses
In a time when Americans are waking up to the health consequences of consuming fast food, researchers have discovered that fast food restaurants seem to be located in greater concentrations near primary or secondary schools. While this phenomenon affects the food environments of some children and carries implications as to their short term and long term health (which has also been well researched), this paper focuses primarily on fast food restaurants that are within walking distance of schools. Using Geographic Information Systems (GIS) to integrate geospatial, business, demographic, and food quality data, I use linear regressions to examine whether and …
Understanding Agile Software Development Assimilation Beyond Acceptance, Corey Wayne Baham
Understanding Agile Software Development Assimilation Beyond Acceptance, Corey Wayne Baham
LSU Doctoral Dissertations
Agile software development methods represent a departure from the heavily regimented and document-driven procedures of traditional, waterfall approaches. Despite the highly touted benefits of employing agile ISD methods and the growth of agile adoption rates over the past two decades, it is not clear why some organizations fail to routinize agile methods, while others do so and realize their promised benefits. Motivated by the need to understand the factors that influence agile routinization, this study empirically examines the deep contextual factors that impact the extent to which agile methods are proliferated throughout an organization. Findings indicate that project success from …