Business Commons^™

Influence Of Heuristic Techniques And Biases In Investment Decision-Making: A Conceptual Analysis And Directions For Future Research, Mensah Morris Ayaa, Williams Kwasi Peprah, Maxwell Okpoti Mensah, Adu Bismark Owusu-Sekyere, Bamfo Daniel

Faculty Publications

Purpose: The primary purpose of the study was to examine the roles of heuristic techniques and cognitive biases in Investment decision making and suggest directions for future research. Design/Methodology/Approach: The study adopted the literature review method to solicit an understanding of the heuristics and biases central to behavioural finance and influence investment decision-making. Findings: The paper provides conceptual insights into the influence of heuristic techniques and cognitive biases in investment decision-making. Results from the conceptual analysis show that in recent times, investors in their bid to minimise losses and maximize gains employ a range of heuristics which often lead to …

Are All High-Potentials Successful Leaders? Exploring The Underlying Effect Of Impostor Syndrome And Evaluative Concerns On The Relationship Between Hipo Designation And Leadership Self-Efficacy., Anjishnu Chakrabarti, Lisa M. Finkelstein

Honors Capstones

The rising prevalence of high-potential (HiPo) employee programs in organizations has led academicians to begin to research this newly developing area under the realm of industrial/organizational psychology. High-potential programs are intended to find employees with the maximum potential to succeed in strategic leadership roles within the organization and provide those individuals with specialized training and related developmental opportunities. The term “HiPo” refers to such employees who are designated as having higher potential than the average. This study aimed to explore the relationship that exists between employees being designated as HiPo and their self-perception of being successful leaders (measured as leadership …

Forensic Investigation Of Fraud In Village Government Agencies: An Ethnographic Study In Indonesian, Khairul Shaleh, Gugus Irianto, Ali Djamhuri, Noval Adib

The Qualitative Report

The utilization of the Village Fund budget has resulted in many improvements in facilities and infrastructure for rural areas. Still, we cannot deny there is a misuse of the funding in some village governments. In this study, we aimed to understand how fraud occurs in village government institutions because there is a patron-client relationship in a bureaucratic environment. This research is an ethnographic study using data collection methods in the form of field observations, documenting files that have relevance for research, and in-depth interviews with informants by applying the snowball technique to obtain informants. The field findings show that the …

A Mixed-Method Study Comparing Staff Nurse And Nurse Manager Perceptions Of Fairness Related To Scheduling, Self-Scheduling, And Scheduling Incentives As Motivators, Alicia B. Workman

ATU Theses and Dissertations 2021 - Present

Understanding and addressing the perception of fairness in scheduling and incentives lets the healthcare system administration tailor scheduling needs to the staff nurses, thereby creating an environment that improves job satisfaction, work-life balance, and increased retention. This study was a mixed-method research project using questionnaires to compare what motivated registered nurses to work according to the nurse’s perception and the nurse manager’s perception of fairness in scheduling, self-scheduling, and incentives. The findings from this study indicated staff registered nurses and nurse managers had similar responses, however, comments highlighted the importance of fairness as it relates to job satisfaction. Healthcare systems …

What Is Insurance? An Analysis Of The Tax Deductibility Of Captive Insurance Premiums, John D. Patten

Honors Capstones

What is insurance for the purposes of a tax deduction? The Internal Revenue Code does not define insurance. Without this definition, taxpayers using alternative insurance products to manage their risks must look to case law to determine whether their arrangements count as tax deductible insurance or non-deductible self-insurance. This paper dives into the four prongs of insurance: insurance risk, risk shifting, risk distributing, and commonly accepted notions of insurance. This paper looks to cases that have dealt with the deduction of captive insurance premiums to provide better insight into the practical application of this test. After discussing the evolution of …

An Investigation Of Accounting Matters Through An Accumulation Of Case Studies, Sean Fitzhenry

Honors Theses

The following thesis is a compilation of case studies concerning assorted accounting topics. The studies range in subject from an interview with an inspiring business professional to discerning potential financial and accounting solutions for the massive global company, Google, and many more.

Coronavirus Disability Survey: Assessing The Impact Of Covid-19 On Young Adults With Disabilities, Hena Rashid

Departmental Honors & Graduate Capstone Projects

This paper seeks to inform individuals of the importance of digital inclusivity, diminish the digital divide, and accessibility to technological services of college students who experience a form of disability. The United States has conducted minimal research on the digital disability rhetoric, promoted minimal disability-inclusive measures to protect the rights and well-being of college students, and minimal assistance to mitigate Coronavirus (COVID-19) impacts to this population subgroup. This subject can have a big impact on individuals who suffer from disability stigma, low accessibility issues, and who have been disproportionately impacted by the pandemic. Furthermore, this subject will benefit college students …

Antitrust Philosophy And Its Impact On Rural Industry, Logan Gary Johnson

Honors Thesis

The United States is a nation steeped in values, and tradition. One of these values has always been the preservation of competition in the pursuit of liberty. The philosophical backing of America’s founding can be traced back to a handful of European thinkers, most notably John Locke. The connection between Locke, America’s founding, and continued struggles with antitrust enforcement are worthy of exploration. Though likely unintentional, rural communities have been left to deal with the impacts of weak antitrust enforcement in a number of key sectors. Chief of which is Agriculture. Consolidation is the new norm, with each stage of …

A Collection Of Financial Accounting Case Studies, Evelyn Rowan

Honors Theses

Throughout my two semesters in ACCY 420, taught by Dr. Victoria Dickinson, I wrote my thesis for the Sally McDonnell Barksdale Honors College. Throughout this class we analyzed different case studies, completed an excel certification, participated in a case competition, and listened to presentations from different accounting firms.

Each case study helped me gain knowledge in different accounting topics in the real world. We read articles, watched a movie, watched a presidential debate, and conducted an interview with an accounting professional to complete the case studies.

For the case competition our class was divided into teams of four to five …

Effective Green Marketing Strategies On Social Media: Selling Companies And Their Consumers On Investing In Carbon Offsetting And Solar Energy In 2021, Melvin Richard Springer Iv

Honors Theses

In a digital world where consumers and businesses alike care significantly about sustainability and corporate social responsibility (CSR), the success of startup companies hinges on constant, clear, and thoughtful communication. Through my research into successfully marketing such concerns on social media as well as my internship at Clearloop, I discovered some of the best ways to convince both companies and consumers that preserving the planet should be a primary concern for every environmentally conscious company. Companies that ignore their impacts on the environment are synonymous with companies doomed to fail in the 21^st century. Clearloop’s model of partnering with …

Financial Accounting Case Studies, Amanda Arnold

Honors Theses

Accountancy 420 provided many opportunities to gain knowledge involving the application of financial accounting in real-world practice. The class involved a series of case studies, an opportunity to participate in a case study competition, as well as the opportunity to hear from various professionals throughout the realm of public accounting.

The case studies covered many areas involving the preparation of entering the field of accounting. Many case studies were geared towards career preparation such as determining location preferences, such as the Tale of Two Cities case study, and also gaining knowledge through first-hand accounts of an accountant in the Interview …

Buy-Online-Pickup-In-Store (Bopis) Business Strategy: A Multivarite Study Of Bopis Influencing Factors On Customer Satisfaction, Addison G. Smith

Honors Thesis

Purpose- The purpose of this study was to identify the attitudes consumers have towards buy-online-pickup-in-store (BOPIS) and its influence on customer satisfaction.

Design- Data were collected from 567 respondents and resulted in 476 usable responses. This paper uses multivariate regression and two separate multiple regression analyses to examine the differential effects of multiple constructs (i.e. perceived usefulness online, perceived ease of use online, trust online, hedonic values online, perceived usefulness pickup, perceived ease of use pickup, trust pickup and hedonic values pickup) on customer satisfaction within online ordering and physical pickup portions of BOPIS process.

Findings- The result of this …

Case Studies: A Study Of Accounting Practices And Concepts, Anna Brock

Honors Theses

This accounting thesis includes multiple case studies on the topics of accounting principles, uses, and concepts. Throughout two semesters, research and contemplation have been conducted on various topics relating to accountancy. Case studies were conducted using different methods. Some were completed within a group, and the others were completed on their own. The methods were to reflect and enhance group work and conversation, as the accounting profession is a very social career.

The topics range from ethical decisions to a multiple-week case study performed with peers. The case study took place in the second semester, and I worked on a …

A Compilation Of Financial Accounting Case Studies, Erin Krumwiede

Honors Theses

This thesis will cover varies accounting subjects. Subject matter was provided by the Patterson School of Accountancy. Topics discussed include proposed accounting changes, tax regulations, a case study of a public company, and an analysis of the 2008 financial crisis.

The Sustainability Rhetoric Among The Spanish Fashion Companies Involved In The Rana Plaza Collapse Of 2013, Keegan Lyle

Honors Theses

Over the last century, fashion has evolved to become a commodity that is rapidly changing and easily available. The processes that have led to this accessibility of fashion, however, have proven to be harmful to the environment and, most recently, proven to be potentially fatal for the people making the clothing. In 2013, a garment factory in Bangladesh, housing production for major global fashion brands, like Zara and The Children’s Place, collapsed following a series of negligence. The event has sparked years of awareness-raising in the public dialogue of fast fashion. As a part of the newly-developing research in sustainable …

2022-May-07-Pomp And Circumstance, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY – (May 7, 2022) East Tennessee State University conferred degrees to more than 2,000 graduates today during Commencement Exercises at 10 a.m. and 2 p.m.

Michael Ainslie, venture investor and philanthropist and an East Tennessee native, delivered the keynote address during the 10 a.m. event.

“I want to challenge you to think differently about adversity,” Ainslie said to the graduates. “You will face it. Your first job may suck. You may run out of money and feel broke. You may already be there. You will have personal relationships that hit the skids. You may face a medical crisis. …

Honors Practicum, Niland Fortenberry

Honors Theses

This work was conducted over the course of my junior year of college. I was a part of Dr. Victoria Dickinson’s accounting practicum course. Over the first semester of thiscourse, we spent each week writing papers pertaining to various topics, including potential cities where we were interested in interning, relevant news topics, and relevant accounting matters, to name a few. We spent time researching and increasing our knowledge about different subject matters. We also gained greater expertise in Excel, as we completed a mastery course one week during the class. During the second semester, we spent much of our time …

An Analysis Of Various Financial Reporting Standards, Mary Grace Gaines

Honors Theses

This analysis is a compilation of one year’s work in the Sally McDonnell Barksdale Honor’s College’s Accounting Practicum Program over the 2020-2021 academic year. Under the direction of Dr. Victoria Dickinson, this thesis is composed of eleven case studies ranging from an analysis on asset concepts to a group project assessing Amazon’s financial statements. Each case study granted the opportunity to dive deeper into a specific topic in the field of accountancy and apply the topic to the business world. Through purposeful research, scholarly conclusions have been made regarding various financial standards and other unique issues related to accounting.

A Comprehensive Analysis Of The Fundamentals Of Financial Accounting Principles, Lele Goldsmith

Honors Theses

The purpose of this work depicts analysis into financial reporting and analyses of various topics related to the field of accounting, with an in depth analysis of a publicly traded company. All analyses were developed over the course of two semesters in a University of Mississippi Honors course of Accountancy Independent Study taught by Dr. Victoria Dickinson. This work is divided into 12 different case studies that each represent an evaluation of a different aspect related to the field of accounting. In order to do this, various resources were utilized to perform all necessary functions related to answering the questions …

Customized Sidearm Case: Leading A Cme Capstone Team From Concept To Production, Robert B. Sharp

Honors Theses

The goal behind this thesis is to document and analyze my performance as the project manager for the Customized Sidearm Case capstone team during the Center for Manufacturing Excellence’s senior capstone experience. The capstone experience begins the fall of students senior year where a select number of product ideas submitted by the students are chosen, and teams are built around these projects. The objective of the project is to walk a product from the concept phase through the entire design process resulting in a full-scale production run during the spring semester. My product pitch of a wooden sidearm case, customized …

Case Study In Enterprise Risk Management: Lion Rock Summer Camps, Inc., Arthur Meaney

Honors Theses

Enterprise risk management is a crucial part of the modern business world. Being unprepared to handle risks that a company may face can lead to financial demise. Since the 1960s, the insurance industry has steadily moved away from the focus on insurance buying. Enterprise risk management strives to identify company-wide risks, evaluate their frequency and severity, come up with risk management and loss control methods, implement said methods, and monitor their effectiveness over time. In this case study, I identify risks for Lion Rock Summer Camps, Inc. and suggest various risk management and loss control methods. Lion Rock Summer Camps, …

A Series Of Case Studies, Bailey Baudier

Honors Theses

Throughout the course of my junior year at the University of Mississippi, I was given the amazing opportunity to work with Dr. Victoria Dickinson and complete my thesis as an accounting major. Each week, we were given a case assignment to work on with a different topic to cover. From potential future living arrangements to researching a financial crisis, our range never settled for anything lower than the high expectations given as an honors student. All of this was used to prepare us for the dedication we needed to put in for our most important assignment. In the last semester …

Accounting: A Series Of Case Studies, Anne Elise Pillow

Honors Theses

This thesis explores many areas under the topic of accounting. Under Dr. Dickinson’s instruction, I was given a weekly topic to explore and write about my findings. I used various media to research and learn about the topics such as the internet, interview, and documentaries. The topics included the following: researching two potential cities in which I could intern and live; evaluating FASB’s definition of assets; certification in Excel; off-shore accounting to provide tax benefits; interviewing a mentor; the housing crisis of 2008; and a five-week-long case competition where my group teamed to create audit, tax, and advisor strategies using …

Accounting Case Studies, James Mclemore

Honors Theses

This thesis is a study of financial accounting through a collection of case studies. This thesis took place over the course of two semesters in Accounting 420. Dr. Victoria Dickinson led the class and advised the students in this class for each case study. There are 11 case studies that comprise this thesis including: A Tale of Two Cities, Asset Concepts, Excel Course, Taxodus – Playing the Global Tax Avoidance Game, Business Interview – Melissa Meacham, Case Competition – Overview, Case Competition – Audit, Case Competition – Tax, Case Competition – Advisory, Case Competition – Earnings, Stock Price, and …

Case Studies For Accountancy, Davis Judd

Honors Theses

This Thesis is a combination of 11 case studies written over the course of my junior year. Roughly half of these case studies were completed by myself. Case study two was completed as a group that included David Dykes, Noah Nix, and Sean Fitzhenry. Case studies six through ten were completed with Avery Andress, Josh Pearson, Olivia Meyer, and Shivani Chaudhary. These studies challenged us to research a public company and provide services for auditing, tax, and consulting. The remaining studies were a variety of research-based cases to better prepare us for the professional world. Some were more personalized to …

A Case-By-Case Study Of The Accounting Profession, Francena Sekul

Honors Theses

This thesis is the composite result of a year of guided study covering various areas of financial reporting. There are a total of twelve case studies included in this thesis. Five of the case studies relate to a case competition that was created by Dr. Victoria Dickinson for her Honors Accy 402 class. For the case competition, I worked with a group of four other honors accounting students to put together a case for the Coca-Cola Company. We did a thorough analysis of the company and prepared audit, tax, and advisory strategies that would benefit Coca-Cola. To conclude our case …

A Study Of Financial Accounting And Ethics Through Analysis Of Case Studies, Noah Nix

Honors Theses

As part of the Patterson School of Accountancy’s agreement with the Sally McDonnell Barksdale Honors College, this thesis was completed through the alternative thesis program. As part of that program, students take ACCY 420, a class that meets for 2.5 hours every Wednesday night. During this class, we either meet speakers from various accounting firms, noted in the “Speaker Summaries”, or work on cases assigned to us. The cases range in size and scope. For example, in the first case, we were asked to compare the two cities we wanted to live in full time. In other cases, we were …

Accounting Case Studies, Virginia Sudduth

Honors Theses

This thesis is a collection of accounting case studies completed during the 2020-2021 academic school year. Each case was assigned and reviewed by Dr. Victoria Dickinson in her honors independent study class. There are twelve cases that comprise this thesis including A Tale of Two Cities, Asset Concepts, Presidential Debate, Excel Course, Taxodus – Playing The Global Tax Avoidance Game, Business Interview, Case Competition – Earnings, Stock Price, and Analysis, and Financial Crisis of 2008. These cases cover a wide variety of topics that allowed me to apply concepts learned in my studies in order to solve complex accounting issues …

A Study Of Public Accounting And Related Economic Concepts, Seth Gerus

Honors Theses

This thesis consists of several case studies relating to different topics within the world of accounting. These cases were completed as assignments within the thesis practicum class taught by Dr. Victoria Dickinson. Each case pertains to a different accounting-related topic, and topics include the fundamentals of accounting as well as recent events in the business world. The thesis also includes a five-week long case competition in which students were put into groups to present Audit, Tax, and Advisory strategies for companies headquartered in the United States. Each of these cases were completed during the course of the Fall 2020 and …

Practicum In The Study Of Financial Accounting, Laine Keel

Honors Theses

This paper was intended to be a practicum in the study of financial accounting. The different sections encompass many distinct aspects of the field and was completed over two semesters. Each section had a goal to investigate a specific area related to accounting, and my mission was to focus on this area and express my thoughts on the section. To do this, I would explain how each topic was related to accounting and how that would affect me in my future positions – often alone but sometimes as a part of a group. Additionally, this deep dive into the various …