Business Commons^™

Book Of Abstracts Of The Wmu International Conference 2025 : Advancing The Blue Economy Through Gender Equality, World Maritime University, Momoko Kitada, Francis Neat, Renis Auma Ojwala

Conference Papers

The 2025 World Maritime Theme by the International Maritime Organization, “Our Ocean, Our Obligation and Our Responsibility,” underscores the global need for an inclusive and sustainable approach to ocean health and maritime economic activity. In alignment with this, the World Maritime University organized the 2025 International Conference on Achieving the Blue Economy Through Gender Equality, highlighting the critical role of gender equality in advancing a sustainable blue economy. A call for case studies yielded 102 abstracts from 206 authors across 46 countries, representing diverse maritime sectors such as shipping, fisheries, and ocean sciences. The abstracts were reviewed by both internal …

Shore Leave : Rare, Brief And In Danger Of Extinction, Maria Carrera-Arce, Raphael Baumler, Bikram Singh Bhatia, Lei Du

Reports

Shore leave for seafarers is generally accepted as a custom, if not a right, essential for well- being and pressure relief from the responsibilities of life on board. However, it is clear that the ability of seafarers to take shore leave has been seriously eroded and may even be facing extinction.

The combination of workload on board and limited time in port make it virtually impossible for seafarers to make time for shore leave. Commercial pressures have increased, and there is a serious risk that facilities available for seafarers will decline due to a lack of demand.

The culprits are …

Ceos' Political Ideology, Social Capital And Corporate Tax Avoidance, Shih-Tien Hsieh, Jeon Bon Kim, Zhihong Wang

School of Business

Building on institutional theory, we explore the interaction between social capital and CEO political ideology on corporate tax avoidance. Using CEOs' political donations to identify their political ideology, we find that firms led by Republican CEOs tend to have lower (higher) effective tax rates when located in communities with lower (higher) social capital, indicating a higher (lower) propensity for tax avoidance, compared to firms led by non-Republican CEOs. Our findings support the U.S. Internal Revenue Service's (IRS) view that tax compliance behaviour is inherently a sociopolitical construct. Our results suggest that tax policymakers and other regulators should pay more attention …

Board Attributes, Firm Performance, And The Moderating Role Of National Culture: A Meta-Analysis, Matthew Farrell, Chris H. Willis, Nathapon Siangchokyoo, Ryan L. Klinger, Jamil Kreugel, Hami Usta, Timiry R. Tian, Ying Thaviphoke, Samuel Wilson

Business

The impact of board structures on firm performance remains a contentious governance topic with competing theoretical paradigms and inconclusive empirical support. Scholars propose that national culture could reconcile contradictory evidence; yet, argumentation is fragmented and direct tests are rare. We meta-analyzed 513 samples across 54 countries to examine relationships between board structures (i.e., board size, board independence, and CEO duality) and firm performance. We model national culture, using Hofstede's six cultural dimensions, as moderators to test whether these relationships align with agency or stewardship theory across different cultural settings.

The Poorer The Author, The Better Their Art: How For-Profit Fanfiction Can Be Fair Use., Jordan Stevenson

American University Law Review

Fanfiction is an increasingly prominent part of culture and significant form of art. Yet its authors, some of whom write hundreds of thousands of words and whose works amass millions of views, rarely profit from their creations, which are typically published online for free. This Comment argues that existing fair use doctrine provides an avenue for fanfiction authors to monetize their work without legal risk. Drawing on recent Supreme Court decisions, I identify five themes of transformative use that are applicable to any fair use defense. I then introduce a taxonomy categorizing fanfiction's narrative, formative, and substantive elements. I integrate …

Don’T Do More With Less: Sustainable Work As A Management Value, Amanda Koziura

Library Faculty Research

Discusses a series of decisions a middle manager made to keep the work of her department sustainable and how she incorporated her values into her process.

Echoes Of The Past: The Long-Lasting Effects Of Entrepreneurs' Generational Imprints On Value-Creation Models, Ileana Maldonado-Bautista, Paul Sanchez-Ruiz, Annaleena Parhankangas, Karen Watkins

Management Faculty Publications

We draw from theories of generations and imprinting to introduce an alternative conceptualization of the effects of age on entrepreneurship—namely, entrepreneurs' generational imprints. We theorize how imprinted characteristics of entrepreneurs from a conservative generation (vs. a progressive generation) are positively (negatively) associated with higher levels of financial returns and negatively (positively) associated with higher engagement in corporate social responsibility. In two studies in the Mexican context, we find that entrepreneurs from a conservative generation create more financial value than social value, while entrepreneurs from a progressive generation create more social value than financial value. We also explore the intervening …

A Dissertation To Explore Entrepreneurial Decision-Making In High-Risk Uncertainty Using Ethical Leadership, Janice Patrick Honeycytt Hering

Dissertations

Entrepreneurs regularly face high-risk, uncertain situations. Until this study, no research had examined how entrepreneurs approach these situations. Although studies have identified the construct of courage and suggested ways for employees to take courageous action in the workplace, no study has examined how entrepreneurs approach situations perceived as high-risk and with uncertain outcomes until now. This study was based on ethical leadership, one of the major components of courage: acting for the higher good. This study conducted qualitative grounded theory research to determine what process entrepreneurs use when faced with the need for courageous actions. Participants were entrepreneurs in the …

Adaptation For Whom? Understanding The Impacts Of Dyke Policies On Small-Scale Farmers In Ca Mau Province Of Vietnam, Nguyen Minh Quang, Nguyen Van Minh, Nguyen Vo Chau Ngan, Martha B. Lerski

Publications and Research

Low-lying deltas worldwide are extremely vulnerable to sea-level rise. As the risks of climate-induced flooding become increasingly clear, the thirst for infrastructure-driven adaptation increases. This highlights a patent need to understand the impacts of engineering adaptation solutions, especially those targeting built structures such as dykes and sluices, on farmers from a bottom-up, farmer-centred perspective. The study addresses this call by examining cases where dyke policies, while successful in some dimensions, have undermined small-scale farmer livelihoods in Ca Mau ― Vietnam’s southernmost rural province. It identifies areas in need of attention and adds empirical data related to this group of farmers. …

Identifying Intangible And Biocultural Heritage Elements Toward Environmental Understanding: Engaging Stakeholders Through Art, Martha B. Lerski

Publications and Research

Grounded in a case study in Barbuda in the Caribbean, this research examines sustainability from the perspective of what arts and heritage can contribute to community engagement and local and broader understandings about the environment. This article documents a growing body of literature recognizing the role of arts and culture, including local knowledge and traditional ecological knowledge (TEK), in climate change endeavors. Art and TEK present expansive world views. Contextual information situates research done on the island of Barbuda pre- and post-Hurricane Irma. Visual arts workshops engaged community members in mixed methods research. Results documented cultural elements, particularly intangible and …

Digital Infrastructure Development Through Digital Infrastructuring Work: An Institutional Work Perspective, Adrian Yeow, Wee-Kiat Lim, Samer Faraj

CCX Research

Being able to understand and characterize the digital infrastructure development (DID) process has become even more pressing today due to the rapid advent and implementation of new digital infrastructure (DI) in organizations as well as since the COVID-19 crisis. While information systems (IS) research has begun to recognize the institutional nature of such digital infrastructures, there remains a gap in our understanding of how such developments unfold from an institutional perspective. Through our field study of a digital infrastructure development project involving the implementation of an enterprise-wide electronic medical record system at a large US medical facility, we show how …

Dominance Of Leading Business Schools In Top Journals: Insights For Increasing Institutional Representation, Rodrigo Romero-Silva, Erika Marsillac, Sander De Leeuw

Information Technology & Decision Sciences Faculty Publications

The competitive push for business schools to publish in prestigious journals has resulted in a disproportionate number of papers in prestigious Management and Operations Research/Management Science (OR/MS) journals coming from a select group of institutions. Our analysis shows the Matthew effect of prestigious journals favors established schools with 51.2% of papers in 18 Management ABS 4* journals and 61.3% of papers in 3 OR/MS ABS 4* journals involving authors from the 100 top business schools identified by the University of Texas at Dallas (UTD). Citation patterns are similarly concentrated among papers authored by scholars from UTD-listed business schools, with nearly …

Why Ai Monitoring Faces Resistance And What Healthcare Organizations Can Do About It: An Emotion-Based Perspective, Karl Werder, Lan Cao, Eun Hee Park, Balasubramaniam Ramesh

Information Technology & Decision Sciences Faculty Publications

Continuous monitoring of patients' health facilitated by artificial intelligence (AI) has enhanced the quality of health care, that is, the ability to access effective care. However, AI monitoring often encounters resistance to adoption by decision makers. Healthcare organizations frequently assume that the resistance stems from patients' rational evaluation of the technology's costs and benefits. Recent research challenges this assumption and suggests that the resistance to AI monitoring is influenced by the emotional experiences of patients and their surrogate decision makers. We develop a framework from an emotional perspective, provide important implications for healthcare organizations, and offer recommendations to help reduce …

Proof Of Reserves: A Double-Helix Framework, Maksym Lazirko, Deniz Appelbaum, Miklos Vasarhelyi

Department of Accounting and Finance Faculty Scholarship and Creative Works

Cryptocurrency exchanges face increasing pressure to demonstrate reserve adequacy following platform failures, yet current Proof of Reserves (PoR) systems suffer from incomplete verification approaches that examine either on-chain or off-chain assets separately. This study introduces the Double-Helix Framework, a verification methodology that integrates on-chain blockchain analysis with off-chain consensus algorithms to provide complete assessment of exchange financial positions. The framework employs parallel verification strands that simultaneously validate blockchain-recorded transactions and off-chain financial information, creating a unified assessment mechanism that addresses the verification gaps in existing PoR systems. The framework's integration of traditional auditing principles with distributed ledger verification creates new …

A Moderated Mediation Model Of Perceived Control, Fairness, And Leader–Member Exchange In The United States And South Korea, Nari Kim

Publications and Research

Drawing on the two-factor model of organizational justice and social exchange theory, this study investigates the mediating roles of procedural and distributive justice in the relationship between work locus of control (WLOC) and leader–member exchange (LMX). Using data collected from two cultural contexts – the United States and South Korea – this research further examines whether culture moderates the indirect relationship between WLOC and LMX through perceived justice. The findings indicate that subordinates with an internal WLOC tend to report higher-quality LMX relationships, and that both procedural and distributive justice partially mediate this relationship. Moderated mediation analyses reveal that the …

Age Segmentation In The Life Coaching Industry: A Needs-Based Approach, Timothy Reisenwitz

Atlantic Marketing Journal

Life coaching is the second-fastest-growing industry in the world. Most previous research has used a results-based approach with relatively small sample sizes. The current research uses a needs-based approach to identify whether older or younger consumers are better candidates for a life coaching session or program. A hard-copy questionnaire used existing scales based on industry indicators to identify viable life-coaching clients. A multivariate analysis of covariance (MANCOVA) was used to analyze the data, with gender as the covariate or moderating variable. Results showed that younger consumers are generally better candidates for life coaching, while gender was only significant for one …

Buying Green On A Student Budget: How Sustainability Shapes Gen-Z Grocery Habits, Tyler Martin, Diane R. Edmondson, Lucy Matthews

Atlantic Marketing Journal

Sustainability is increasingly prioritized by consumers, but concerns arise about whether Gen-Z college students with limited financial means translate sustainable attitudes into purchasing behaviors. This study surveyed 496 undergraduate students at a southeastern public university to assess attitudes, motivations, and actions regarding sustainable grocery shopping. Results reveal strong environmental concerns among students but a notable gap between beliefs and purchasing behaviors, attributed mainly to financial constraints. Gender, political affiliation, and religious affiliation significantly influenced sustainable behavior. Managerial implications and future research directions are discussed.

From Backlash To Brand Loyalty: How Self-Congruity And Generation Shape Consumer Intentions After A Failed Influencer Campaign, Dexter L. Purnell, Kimberly V. Legocki, Steven R. Barnes, Jessica Chapman

Atlantic Marketing Journal

This study examines consumer responses to corporate social advocacy (CSA) surrounding Bud Light’s partnership with transgender influencer Dylan Mulvaney. We fielded a cross-sectional survey of U.S. beer drinkers (N = 386) measuring actual and ideal self-congruity, generational cohort, and purchase intention. Using PROCESS Model 4 with bootstrap confidence intervals, we tested whether self-congruity mediates the relationship between generation and purchase intention. Self-congruity strongly predicted purchase intention, and indirect effects of generation via both actual and ideal self-congruity were statistically significant. Conditional (contrast-specific) indirect effects were observed only for Gen X, indicating cohort-specific pathways from CSA to purchase intention through identity …

Omnichannel Retailing: An Exploratory Study Of Limiting The Customer Journey In A Digital-First Context, Terence L. Holmes, Edward C. Brewer, Elizabeth Patterson

Atlantic Marketing Journal

A recent retail trend is the rise of “digital-first” firms, where their merchandise is sold primarily via online efforts. In this exploratory study we describe our investigation of the customer journey for a digital-first seller of cosmetics and personal care products. We collected qualitative and quantitative data from a customer survey and follow-up interviews. Results indicate that personal connections and actual product use are the two most important touchpoints customers consider in first discovering the seller and then building a relationship with the brand. We describe practical applications of the findings and suggest ideas for future research.

Podcast Advertising And Its Role In Higher Education Marketing, Mark D. Cistulli, Jason L. Snyder

Atlantic Marketing Journal

Podcast advertising has become an important component in marketing campaigns for organizations to reach their target audiences. With the explosion of popularity of podcasts, so too does the opportunity for marketers to promote their products and services. In this study, we are focusing on the impact of a graduate program ad on attitudes and behavioral intentions associated with the university in the ad. Participants were exposed to part of a podcast with the ad embedded mid-roll and then responded to a survey about their evaluation of the ad and subsequent intentions to consider attending graduate school at the university advertised. …

Teaching Social Marketing Concepts Through Prosocial Behavior Lenses, Bela Florenthal

Atlantic Marketing Journal

This study investigates the educational value of a prosocial project embedded in a college-level marketing course. Framed through a humanistic and holistic lens, the initiative integrated acts of kindness (AOKs) to engage students in real-world application of social marketing concepts. Using a mixed-methods approach, data were collected through student reflections and surveys, revealing high levels of cognitive, emotional, and behavioral engagement. Students developed empathy, compassion, and self-awareness, reinforcing the importance of integrating experiential learning into business education. The project also addressed AACSB’s emphasis on societal impact and aligned with the UN’s Sustainable Development Goals by promoting emotional well-being and civic …

2024-2025 Academic Year Annual Report, Collier Library

Collier Library and Information Services

No abstract provided.

Debiasing Recency: Evidence From Individual Investor Stock Sales, Vladimir Kotomin, Abhishek Varma

Faculty Publications – Finance, Insurance, and Law

In the first large-sample study of recency bias mitigation, we show that individual investors dispose of relatively longer-held stocks in December tax-loss sales compared to other months. We argue that before engaging in December tax-loss sales, investors review all or most of their losing positions instead of focusing on the most recently acquired stocks. Thus, reviewing relevant information mitigates recency bias in a large, diverse sample of investors. This behavior is consistent across investor, stock, and portfolio characteristics; it is found even in accounts with only long-term capital losses.

Case Study: Costing The Wendy's Krabby Patty Kollab, Karen Christine Kleve

Undergraduate Theses, Professional Papers, and Capstone Artifacts

No abstract provided.

The Jingle Jangle Fallacy Of Organizational Identification: An Exploration Of Its Meaning And Measurement Through Cluster And Meta-Analytic Methods, Leah Aiken Rossett

Human Resource Development Theses and Dissertations

This dissertation investigates the conceptual and operational definitions of organizational identification (OID) across primary studies included in meta-analyses, with a focus on identifying the prevalence and impact of jingle and jangle fallacies. Using a systematic literature review, definitions were analyzed and coded. Cluster analysis revealed significant inconsistencies between how OID is defined and measured, exposing widespread jingle fallacies—where distinct constructs are labeled the same—and jangle fallacies—where similar constructs are labeled differently. Meta-analytic techniques further demonstrated that conceptual and operational clusters labeled as “OID” vary in their relationships with three key outcomes of interest: specifically, job satisfaction, organizational commitment, and turnover …

Indirect Earnings Management, Scott B. Jackson, Jason T. Rasso, Aaron F. Zimbleman

Faculty Publications

We hypothesize that managers use their hierarchical role as reviewers of accounting judgments and estimates to manage earnings, which we call indirect earnings management (IEM). Across a series of experiments using highly experienced financial executives as participants, we provide evidence that IEM (1) is likely used by managers to achieve current and future earnings targets, (2) reduces both cognitive dissonance associated with managing earnings and the extent to which managers think that their behaviors constitute earnings management, and (3) is more likely to be used when corporate governance is strong than when corporate governance is weak. The results of this …

Affordance-Based Information Technology Sensemaking [Abits], Arvin Mesgari, Chitu Okoli, Ana Ortiz De Guinea

Information Systems and Business Analytics Faculty Works

Information Technology (IT) use gives rise to a wide variety of outcomes. This stems in part from the divergent ways in which individuals understand technology. While the sensemaking literature unveils how meaning is attached to organizational phenomena via cognitive and social processes, it overlooks the discovery dimension of making sense, that is detecting the role of the IT artifact in bringing about outcomes. In other words, there is a need to explain how the IT artifact contributes to technology sensemaking and its outcomes. This paper presents a framework that enables scholars to analyze the IT artifact’s role in technology sensemaking …

The Moderating Role Of Hospital Staffing Levels On The Effectiveness Of Clinical Decision Support Systems In Mitigating Patient Readmission Rates, Youyou Tao, Arindam Brahma, Kevin Baldwin, Rui Sundrup, Dezhi Wu

Information Systems and Business Analytics Faculty Works

Healthcare staffing shortages and high 30-day readmission rates are pressing challenges in today's healthcare systems. While extensive studies have explored the positive impact of Health Information Technology (HIT) on health outcomes, the effect of hospital staffing on HIT effectiveness, particularly Clinical Decision Support Systems (CDSS), is underexplored. Therefore, we examine whether physician and resident staffing levels moderate the impact of CDSS on 30-day readmission rates. After analyzing data from 1,605 hospitals in the United States from 2017 and 2018, we found that the effect of CDSS implementation in reducing 30-day readmission rates is more pronounced in hospitals with lower bed-to-physician …

What Role Do Finance Ministers Play In Political Business Cycles? Evidence-Based On A New African Dataset, Christine Olivia Strong

Economics Faculty Publications

This study investigates how the personal characteristics of finance ministers influence political budget cycles in Africa. Using a new dataset covering 300 finance ministers across 23 countries from 1980 to 2020, we find that political budget cycles primarily take the form of increased government consumption during election years. Ministers with prior central banking experience are less likely to amplify spending in election years, effectively curbing political budget cycles. These results remain consistent after accounting for institutional quality, ministerial tenure, and other confounding factors. The findings contribute to the literature by showing that the appointment of finance ministers in African countries …

Ethnic Politics And Fiscal Dominance: Implications For Currency Union Formation In Sub-Saharan Africa, Benjamin D. Keen, Christine O. Strong

Economics Faculty Publications

Numerous currency unions have been proposed in Africa over the past 50 years, but none have succeeded. This paper asserts ethnic favouritism is a crucial yet often overlooked feature that strongly influences an African government’s willingness to join a currency union. We use a Barro and Gordon (1983) style model that incorporates fiscal dominance, political business cycles and ethnic favouritism to assess the benefits and costs to African households and governments of joining a currency union. Our results show that ethnic alignment between the head of state and central bank governor amplifies fiscal dominance, which reduces an African government’s desire …