Business Commons^™

Opening Accounting: A Manifesto, Chandana Alawattage, Diane-Laure Arjalies, Mereana Barrett, Julie Bernard, Silvia Pereira De Castro Casa Nova, Charles H. Cho, Christine Cooper, Mercy Denedo, Caecilia Drujon D’Astros, Russell Evans, Amanze Ejiogu, Lex Frieden, Alessandro Ghio, Nicholas Mcguigan, Yi Luo, Erica Pimentel, Lisa Powell, Paula Andrea Navarro Pérez, Paolo Quattrone, Andrea M. Romi, Stewart Smyth, Joanne Sopt, Matthew Sorola

Business Publications

Because accounting needs serious #change (it must go way beyond the narrow focus on capital markets but also let go of 'old school' traditions and gatekeeping, and embrace progressive mindsets)... watch and read our #Manifesto to #Open #Accounting below. #Decolonize #IndigenousPerspectives #Africa #LatinAmerica #Asia #DefenseIndustry #Feminism #Queering #Disability #Labour #PrefigurativePoliics #Engagement #Impact #EarlyCareerResearcher #PhDStudent #Journey #MakeChange Many thanks to all contributors listed here: www.openaccountingmanifesto.com

2021-July-21-Etsu Students Named To Appalachian Highlands Twenty Under, University Marketing And Communication, East Tennessee State University

ETSU News

h2 class=""> ETSU Twenty Under 20 Honorees ETSU students Sam Garcia and Caitlyn Ison were among the 20 area college and high school students honored during the 2021 Appalachian Highlands Twenty Under 20 Awards.

JOHNSON CITY (July 21, 2021)  — Two East Tennessee State University students are among 20 area college and high school students to receive the 2021 Appalachian Highlands Twenty Under 20 Award, presented earlier this year by Kingsport-based STREAMWORKS, an educational program delivering enhanced opportunities to participate in mentor and project-based programs focused on science, technology, engineering and math (STEM) skills. 

In a virtual awards ceremony streamed …

2021-July-21-Etsu To Host Equity And Inclusion Conference, University Marketing And Communication, East Tennessee State University

ETSU News

Keynote Speakers

JOHNSON CITY (July 21, 2021)  – Registration is open for the third annual Equity and Inclusion Conference at East Tennessee State University featuring keynote speakers and presenters from across the country. This virtual event is scheduled for Sept. 20-21, with a new student track on Sept. 22. 

The conference theme, “From Discussion to Action: Bold Steps Toward Equity and Inclusion,” highlights the …

The Impact Of Tax Incentives On Foreign Direct Investment: The Case Of Tax Holiday And Corporate Income Tax Rates In Indonesia, Muhammad Ikhsan Bella, Ivan Yudianto

Journal of Accounting Auditing and Business

This study aims to analyse the impact of tax incentives, namely tax holidays and corporate income tax rates, on Foreign Direct Investment (FDI) in Indonesia from 1981 to 2020. The sampling technique used in this study was purposive sampling so that 40 samples were obtained from 1981 until 2020 of each variable, namely FDI inflows as the dependent variable, tax holiday and corporate income tax rates as independent variables, and gross domestic product growth, inflation, and trade openness as control variables. Analysis of the data used in this study is the method of multiple regression analysis. This study consisted of …

2021-July-21-Stem Teachers Attend Acoustic Guitar Building Workshop, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY – (July 21, 2021) STEM teachers from across the nation are on the campus of East Tennessee State University this week and back in the classroom building acoustic guitars. 

In five days, these teachers will be transforming a kit of spruce, mahogany, ebony, laser-cut plywood, and steel into something one-of-a-kind, and their classroom is the woodworking shop in Wilson-Wallis Hall, home to several Engineering Technology programs.

It all leads to one fantastic product when, on Friday, the teachers will leave the STEM Guitar Project’s Acoustic Workshop with a custom-built acoustic guitar they have spent the week constructing.  The …

Language In Economics And Accounting Research: The Role Of Linguistic History, Giorgio Gotti, Seán G. Roberts, Marco Fasan, Cole B. J. Robertson

School of Accountancy Faculty Publications

This paper investigates whether a consideration of linguistic history is important when studying the relationship between economic and linguistic behaviors. Several recent economic studies have suggested that differences between languages can affect the way people think and behave (linguistic relativity or Sapir–Whorf hypothesis). For example, the way a language obliges one to talk about the future might influence intertemporal decisions, such as a company’s earnings management. However, languages have historical relations that lead to shared features—they do not constitute independent observations. This can inflate correlations between variables if not dealt with appropriately (Galton’s problem). We discuss this problem …

Supportive Supervision And Resilience Alliance To Address Secondary Trauma In Ohio: Preliminary Findings On Impact, Quality Improvement Center For Workforce Development

Other QIC-WD Products

In early 2018, as part of a needs assessment process, the Quality Improvement Center for Workforce Development (QIC-WD) conducted surveys with 588 Ohio child welfare workers across nine counties to assess organizational culture and climate (OCC), and secondary traumatic stress (STS). The results found that the organizational culture and climate across all participating counties was above average in rigidity and resistance, and below average in engagement. In addition, 53% of respondents experienced elevated levels of STS symptoms. STS can mimic the symptoms of Post-Traumatic Stress Disorder (Bride, 2007) including nightmares, sleep disruption, avoidance, and irritability. STS in child welfare has …

To Self-Enhance Or Self-Verify? How Choice Difficulty Influences Product Preference For Low Self-Esteem Consumer, Hoi Ching Chan

Lingnan Theses (MPhil & PhD)

One of the core stones in marketing is that consumers use different products to build and manage their self-images. Traditional view in marketing suggests that consumers want to increase positivity of their self-images; therefore, they are attached to products associated with favorable user image and avoid consuming products connected with unfavorable user images. Notably, a recent paper from Stuppy and her colleagues (2020) suggested that the mentioned self-enhancing motivation should only be applicable to consumers with high self-esteem, whereas those with low self-esteem would rather pursue the self-verification motivation and prefers inferior product, symbolizing a less positive consumer image, to …

Regulations For The Circulating Library, American Institute Of Certified Public Accountants. Library

Guides, Handbooks and Manuals

No abstract provided.

Developing An Ai-Powered Chatbot To Support The Administration Of Middle And High School Cybersecurity Camps, Jonathan He, Chunsheng Xin

Journal of Cybersecurity Education, Research and Practice

Throughout the Internet, many chatbots have been deployed by various organizations to answer questions asked by customers. In recent years, we have been running cybersecurity summer camps for youth. Due to COVID-19, our in-person camp has been changed to virtual camps. As a result, we decided to develop a chatbot to reduce the number of emails, phone calls, as well as the human burden for answering the same or similar questions again and again based on questions we received from previous camps. This paper introduces our practical experience to implement an AI-powered chatbot for middle and high school cybersecurity camps …

Secure Coding In Five Steps, Mini Zeng, Feng Zhu

Journal of Cybersecurity Education, Research and Practice

Software vulnerabilities have become a severe cybersecurity issue. There are numerous resources of industry best practices available, but it is still challenging to effectively teach secure coding practices. The resources are not designed for classroom usage because the amount of information is overwhelming for students. There are efforts in academia to introduce secure coding components into computer science curriculum, but a big gap between industry best practices and workforce skills still exists. Unlike many existing efforts, we focus on both the big picture of secure coding and hands-on projects. To achieve these two goals, we present five learning steps that …

Observations, Evaluations, And Recommendations For Deterlab From An Educational Perspective, Ahmed Ibrahim, Vitaly Ford

Journal of Cybersecurity Education, Research and Practice

DETERLab is a cluster environment that provides a set of virtual machines that can be used by researchers and teachers to run cybersecurity experiments and competitions, and where it is possible to deploy different network configurations to research attack and defense mechanisms in the cyber world. While we were working to develop a pathway for producing more usable and effective cybersecurity educational resources by investigating and examining several projects, we examined DETERLab as a prospective platform to use in the classroom. Throughout our experimentation, we faced challenges that we decided to document in order to help other educators use the …

Contingency Planning Amidst A Pandemic, Natalie C. Belford

Journal of Cybersecurity Education, Research and Practice

Proper prior planning prevents pitifully poor performance: The purpose of this research is to address mitigation approaches - disaster recovery, contingency planning, and business continuity planning - and their benefits as they relate to university operations during a worldwide pandemic predicated by the novel coronavirus (COVID-19). The most relevant approach pertaining to the University’s needs and its response to the coronavirus pandemic will be determined and evaluated in detail.

An Exploratory Study Of Mode Efficacy In Cybersecurity Training, Michael D. Workman

Journal of Cybersecurity Education, Research and Practice

Cybersecurity capabilities in organizations and governmental agencies continue to lag behind the threats. Given the current environment, these entities have placed renewed emphasis on cybersecurity education. However, education appears to lack its full potential in most settings. Few empirical studies have systematically tested the efficacy of various training methods and modes, and those that have been conducted have yielded inconsistent findings. Recent literature on the use of gamified simulations have suggested that they may improve cybersecurity behaviors. Similarly, live activities such as hackathons and capture the flag events have been surmised to augment learning and capabilities. We conducted an exploratory …

2021-July-20-Etsu Health Obgyn Accepting New Patients, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY (July 20, 2021) – After seeing the positive influence of physicians in her hometown, Dr. Charlotte Alexander, OB/GYN, knew she wanted to pursue a medical degree to unite her love for science and community.

She is accepting new patients at ETSU Health OB/GYN.

“I wanted to work for ETSU Health because I like their mission to offer quality, evidence-based care to people of all backgrounds and walks of life,” Alexander said. “I had a lot of physician role models in my community. They were all generous, charismatic adults who used their privilege and knowledge as physicians to …

Auditing Standards Board (Asb), Meeting Agenda, July 20-22, 2021 Videoconference (Zoom) (Times Are Est), American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb), Meeting Highlights July 20-22, 2021 Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Changing An Institutional Environment Through Appreciative Inquiry: Rochester Institute Of Technology’S College Of Liberal Arts, Corinna Schlombs, Ann Howard, Caroline Delong, Jessica Lieberman

The Seneca Falls Dialogues Journal

This article introduces readers to Appreciative Inquiry as a form of feminist engagement in higher education. Appreciative Inquiry is a strength-based approach to organizational change that builds on positive psychology as well as social construction of language. At Rochester Institute’s College of Liberal Arts, a group of women faculty currently pursues an Appreciative Inquiry process to change their institutional environment to make it more beneficial to the success of women (and colleagues of all genders) rather than changing themselves to better fit into the existing environment. At the 2014 Seneca Falls Dialogues, members of this group engaged conference participants in …

2021-July-19-Fl3tch3r Exhibit Calling For 2021 Exhibition Entries, University Marketing And Communication, East Tennessee State University

ETSU News

2021 FL3TCH3R Exhibit

JOHNSON CITY (July 19, 2021) – Entries are sought for the 2021 “FL3TCH3R Exhibit: Social & Politically Engaged Art,” which will be held at East Tennessee State University’s Reece Museum from Oct. 4-Dec. 10.

This annual exhibit continues to represent the spirit of social and political movements of the country and world.

“There will be no general theme for entries except a focus on …

Addressing Sustainable Rural Development With Shared Value: A Peruvian Model From The Cacao Industry, Armando Borda, Oswaldo Morales, Hildy J. Teegen, Gareth H. Rees, Maria Alejandra Gonzalez-Perez

Faculty Publications

Here we present a model aimed at contributing to the literature around sustainable supply chains by examining a novel redesign initiative of the chocolate supply chain within the Peruvian cacao (cocoa) industry. Using the Creating Shared Value (CSV) framework, we apply the case study method in examining the Peruvian Cacao Alliance's experience in redesigning both the stages and relationships within its supply of cacao to the world. Data were collected from both primary and secondary sources and analyzed after coding from categories defined in the literature on CSV. The case demonstrates the opportunity to successfully participate in the supply chains …

Analysis Of Factors Affecting Employee Engagement In Manufacturing Companies In Batam, Muhammad Donal Mon, Robin Robin, Ferdinand Nainggolan, Nova Sinambela

Journal of Accounting Auditing and Business

This study aims to determine whether the variables of distributive justice, transformational leadership, training & development, and perceived organisational support affect employee engagement. This research was conducted using a survey method by distributing questionnaires to 500 respondents. The distribution of the questionnaires was carried out in two ways, namely, online via WhatsApp and manually, namely by visiting respondents. The sample of this research is employees who work in manufacturing companies in several industrial areas in Batam city. The industrial areas in question are the Batamindo industrial area, the Executive Batam Center industrial area, the Taiwan Kabil industrial area, and the …

Optimization Of Management Of Bumdes: The Case In East Java Province, Muhammad Ridwan Basalamah, M. Cholid Mawardi

Journal of Accounting Auditing and Business

This study aimed to describe the use of village assets in increasing the village's original income through BUMDes in  Ketapanrame Village, Trawas District, Mojokerto Regency, East Java Province. This research type is qualitative research using a three-stage approach, namely the first stage with a community-based research approach. Second Stage In-depth Interview. The third stage of the Focus Group Discussion approach. The study results indicate that the management of  Village-Owned Enterprises located in Ketapanrame Village, Mojokerto Regency, East Java Province, follows existing village regulations starting from the underlying legal basis, the articles of association and bylaws compiled, as well as the …

Ceo Power And R&D Investment, Christine Naaman, Li Sun

Faculty & Staff Research and Creative Activity

Purpose

This study aims to examine whether and how the power of a chief executive officer (CEO) relates to firm-level research and development (R&D) investment.

Design/methodology/approach

The authors use clustered standard errors ordinary least squares regression using a large sample of US firms from 1994 to 2017.

Findings

The authors find a significant negative relation between CEO power and R&D investment, suggesting that firms with more powerful CEOs are less likely to invest in R&D activities. Besides, the study finds that this significant negative relation is largely driven by firms with weaker corporate governance.

Originality/value

This study contributes to the …

Budget Gaming: Politics, Ethics, And Compensation, Gretchen Decker

Dissertations

Practitioners are frustrated with the budgeting process, frequently complaining that budgets cause undesirable and political behaviors in the organization (Jensen, 2001). One of the most frequent problems is budget gaming, which critics consider non-value added and frustrating. In a 2010 survey, over 95% of respondents acknowledged that budget gaming exists at least “occasionally” (Libby & Lindsay, 2010). Previous studies indicate budget gaming is frustrating, prevalent, and wasteful (Hansen et al., 2003; Libby & Lindsay, 2007; Neely et al., 2003).

I conducted an experiment to investigate organizational influences (organizational politics, compensation condition, ethics attestation) and their impact on budget gaming. The …

An Empirical Analysis Of Factors Affecting Autonomous Truck Adoption, Christopher Mondy

Dissertations

Autonomous vehicles have the potential to revolutionize the transportation industry. The segment of truck transportation is no exception. Autonomous vehicles have the potential to improve trucking safety, to increase shipping velocity, and to decrease costs. Additionally, autonomous trucks could be an important tool to help alleviate the ongoing driver shortage that the trucking industry is contending with.

Autonomous truck adoption is not guaranteed. Transportation equipment decisions are market-based, and autonomous trucks must present a compelling business case to transportation professionals. As such, it is imperative to understand the decision-making factors that drive transportation solution adoption, and how autonomous trucks could …

Slack Resources And Corporate Social Responsibility Link: Evidence From Manufacturing Firms In Nigeria, Nnachi Egwu Onuoha, Nelson N. Nkwor

Journal of Accounting Auditing and Business

Extant empirical literature indicates little or no study on the extent of corporate social responsibility (CSR), using evidence from Nigerian context, and mixed study findings regarding slack resources and CSR relationship. Accordingly, this paper explores the extent of CSR activities by manufacturing firms in Nigeria and the effects of absorbed and unabsorbed slack resources on CSR. Using data set collected through content analysis of the 2017 and 2018 annual reports of 12 manufacturing firms in Nigeria and analyzing same by conducting one sample Wilcoxon signed rank test and regression analysis, we find that whereas the extent of CSR activities by …

2021-July-16-Quillen College Of Medicine Welcomes The Largest Class In Its History, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY (July 16, 2021) – This week, East Tennessee State University Quillen College of Medicine welcomed 79 medical students in the Class of 2025, the largest class in the medical school’s history, during an orientation week that culminated with a traditional White Coat Ceremony today.

“Despite the challenges of the pandemic, which prevented in-person visits and shifted our admissions process to online interviews, we received more applications and conducted more interviews than ever before in the history of Quillen College of Medicine,” said Doug Taylor, associate dean for Admissions and Records at Quillen. 

Earlier this year, Quillen announced that …

Terrorism Hazard And Infrastructure Projects: The Moderating Role Of Home Experience And Institutions, Alfredo Jiménez, Nathaniel C. Lupton

Faculty Research, Scholarly, and Creative Activity

This paper analyzes the impact of terrorism hazard on the performance of private participation infrastructure projects. Applying transaction cost theory, we hypothesize that terrorism hazard has a negative relationship with infrastructure project completion, and that host government accountability and investor experience with terrorism hazard have opposing impacts on this relationship. Host government accountability, we argue, produces higher indirect costs of managing terrorism hazard, which reduces investor confidence, and reinforces the negative relationship between terrorism hazard and the probability of satisfactory project completion. Conversely, investor’s experience with terrorism hazard increases investor confidence and hence partially mitigates the negative consequences of terrorism …

Financial Empowerment And Entrepreneurial Venture Creation Among Ngos’ Beneficiaries In Kwara State, Nigeria: An Empirical Investigation, Onaopemipo Adetoro Eletta, Mercy Modupe Adeyeye, Ademola Samuel Sajuyigbe

The Journal of Entrepreneurial Finance

The NGOs place much emphasis on the provision of diverse relevant training, counseling, mentoring, and financial empowerment in cash and equipment grants, loans, and subsidies that made little or no impact on the lives of beneficiaries and the economy. Hence, this study examined the impact of financial empowerment and entrepreneurial venture creation among NGO beneficiaries in Kwara State, Nigeria. A survey was carried out employing the simple random sampling technique to select 358 respondents from a total of 5,354 sampling frames of NGOs’ beneficiaries in Kwara State. Data analysis was performed using descriptive and inferential statistics. The results indicated that …

2021-July-15-Ecu Supports Etsu's Roan Scholars Summer Experience Program, University Marketing And Communication, East Tennessee State University

ETSU News

p xmlns:ouc="https://omniupdate.com/XSL/Variables">(July 15, 2021) Eastman Credit Union (ECU) recently announced its support of $125,000 to sponsor East Tennessee State University’s (ETSU) Roan Scholars Summer Experience Program.

“The mission of the Roan Scholars program perfectly aligns with ECU’s desire to make our communities and region a better place to live, work, and raise families. These students are leaders with a passion to make a difference, and it’s a privilege for ECU to support the Summer Experience Program,” said Kelly Price, ECU’s President and CEO.

The Roan Scholars Leadership Program, which is funded primarily by private donations, empowers students to be …