Business Commons^™

Beyond Compliance: Rethinking Ethical Accounting Through Ai And Esg, Rafael L. Portillo

Honors Program Theses and Research Projects

With the increasing adoption of these modern technologies in world markets while maintaining these ethical principles, there is an increasing need for alignment between technology development and ethical responsibility. For instance, in the world of accounting, there is an increasing demand to maintain alignment between technology development and ethics. It is for this reason that these researchers have chosen to explore the link between Artificial Intelligence, ESG, and financial reporting ethics.

The goal of this study is to look at new concerns and moral risks that appear when ESG expectations, AI systems, and accounting practices interact. Earlier research usually studies …

2025-12-02 Fep Checklist, Morehead State University. Faculty Senate.

Faculty Senate Records

The next steps for the FEP Checklist presented to the Faculty Senate on December 4, 2025.

Evaluating Kansai Airport's Ppp: Grounded Ambitions, Concession Of Financial, Geotechnical, And Climate Risk, Edmund Cho, Dimitrios V. Siskos

International Journal of Aviation, Aeronautics, and Aerospace

This study critically examines the Kansai Airports Group’s 44-year Public-Private Partnership (PPP) monopoly-type concession encompassing Kansai International (KIX), Osaka Itami (ITM), and Kobe (UKB) airports. The research uses financial analysis, Monte Carlo simulation, and NPV-at-risk modeling to evaluate how Japan’s fixed-term private monopoly model allocates financial, operational, and environmental risks. In 2015, there were significant developments in the promotion of the Private Finance Initiative (PFI) Act. It was revised in 2015; as a result, it finds that the underestimated long-term maintenance liabilities, especially Kansai airport (KIX) foundation subsidence, and lacked flexibility to manage exogenous shocks like COVID-19 and Typhoon Jebi. …

The Tax Adviser, Volume 1, Number 2, February 1970, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.

Washington Report: A Value-Added Taxis It Coming To The U.S.?, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.

Tax Practice Management, Sidney Kess

Tax Adviser

No abstract provided.

Tax Clinic, Thomas Parsons

Tax Adviser

No abstract provided.

Professions At Work: The Work Of The Aicpa Tax Division, Herbert Finkston

Tax Adviser

No abstract provided.

Estate Planning Techniques: Why Not? Make The Donee Pay The Gift Tax!, Byrle M. Abbin

Tax Adviser

No abstract provided.

To Grandma’S House On U. S. Route 337, David Binford, James L. Houghton

Tax Adviser

No abstract provided.

After-Death Estate Planning, Bernard Barnett

Tax Adviser

No abstract provided.

Section 333: Problems, Pitfalls And Solutions, Frank M. Burke Jr.

Tax Adviser

No abstract provided.

Audits, Business Abuses And Disciplinary Action, William H. Smith

Tax Adviser

No abstract provided.

Professional Corporation, Arthur F. Shenkin

Tax Adviser

No abstract provided.

Digital Marketing Strategies To Meet Digital Consumers’ Behavior In The New Era: Challenges, Path, And Interventions To Navigate The Technological And Social Turbulence, Dario Natale Palmucci, Christian Di Prima, Vittoria Magrelli

Economic and Business Review

This paper examines how digital marketing is being reshaped by five interrelated tensions: balancing data privacy and personalization; navigating global–local dynamics (including cultural sensitivities and country-of-origin effects); integrating artificial intelligence without losing human connection; ensuring authentic communication to mitigate reputational risks linked to environmental, social, and governance (ESG) and ethical storytelling; and responding to shifting consumer preferences, particularly among younger generations. We combine a targeted literature review with semistructured interviews of marketing professionals across industries and seniority levels. Findings portray marketers as “tightrope walkers” who negotiate paradoxes that redefine the function. We propose an integrated framework that synthesizes previously fragmented …

Are Loyalty Programmes Still “A Thing” In High-Fashion Retail? Understanding Generation Z’S Perspective, Živa Kolbl, Lori Šušulić

Economic and Business Review

This study investigates the relevance and perception of loyalty programmes (LPs) among Generation Z (Gen Z) consumers in the high-fashion retail sector. While LPs are well-established tools for fostering customer retention, their effectiveness among Gen Z, a cohort characterized by digital fluency, a preference for authenticity, and distinct consumption values, remains underexplored. Given the high-fashion context, where exclusivity and identity are critical, this study examines the extent to which LPs resonate with this generation. Utilizing a qualitative methodology and with the help of thematic analysis, we reveal four key dimensions: drivers of high-fashion consumption, shopping preferences, customer loyalty patterns, and …

The Impact Of Market And Nonmarket Strategies On Firm Performance In Lithuania, John A. Parnell, Michael W. Davidson

Economic and Business Review

This study examines the impact of market strategies (global growth, differentiation, and cost leadership) and nonmarket strategies (political engagement and social responsibility) on firm performance in Lithuania. Based on survey data from 114 managers analyzed using partial least squares structural equation (PLS-SEM) modeling, a global growth/differentiation strategy has a positive impact on performance, whereas cost leadership does not. Nonmarket strategies positively influence firm performance, with larger firms benefiting more, ostensibly due to greater resource availability and institutional influence. Firm size moderates the relationship between nonmarket strategies and performance, highlighting the importance of tailoring strategies to an organization's specific characteristics. By …

The Impact Of Cumulative Career Experience Of Internal Control Managers On Firms' Efficiency In Different Information Environments, Inkyung Yoon, Hansol Lee, Dongjoon Choi

Economic and Business Review

This study investigates the effect of internal control (IC) managers' cumulative career experience on the operational efficiency of Korean listed firms between 2018 and 2020. Building on the premise that managers with extensive experience positively influence ICs and the internal information environment, this study hypothesises that cumulative career experience of an IC manager is also positively associated with a firm's operational efficiency. To empirically assess efficiency, this study applies data envelopment analysis (DEA), a nonparametric technique that evaluates relative efficiency based on multiple input and output measures. The results suggest that IC managers with greater cumulative experience significantly enhance a …

Sme Cyber Resilience State Of The Sector 2025, Hazel Murray, Gillian O'Carroll, Aoibheann Brangan, Jason Holland, Stephanie Chevanne Wallace, Miriam Curtain, Glenda Deveney

Department of Computer Science Publications

Ireland's small and medium enterprises (SMEs) face a critical cyber resilience gap. SMEs account for 99.8% of all enterprises in Ireland and employ over 2.29 million people, representing 67.9% of total employment (based on the latest CSO 2022 figures). This cyber resilience assessment reveals that the majority of SMEs remain underprepared for modern cyber threats.

Grand Theft Identity: The Privacy Costs Of Digitalization, Kenny Phua, Chishen Wei, Gloria Yang Yu

Sim Kee Boon Institute for Financial Economics

We study whether greater digital engagement increases the risk of identity theft by exploiting bank branch closures as a shock that shifts economic activity online. Using a quasi-natural experiment, we find causal evidence that branch closures increase identity theft, particularly in more vulnerable communities. Exposed consumers spend more time on mobile apps and shift their expenditures from offline to online channels. Adversarial activities associated with identity theft, such as unwanted calls and phishing attempts, increase after branch closures. Overall, our evidence suggests that digitalization offers consumer benefits, but also imposes hidden privacy costs.

Exploring Retention And Satisfaction Among Arkansas County-Level Cooperative Extension Employees: A Job Embeddedness Perspective, Rebecca M. Simon

Graduate Theses and Dissertations

Abstract This quantitative study investigated the retention of county-level employees within the Arkansas Cooperative Extension Service (CES) using Job Embeddedness Theory (JET) as the theoretical framework. The research aimed to describe levels of job embeddedness, job satisfaction, and intent to stay, and to examine the relationships among these variables. A census of 328 CES employees was conducted, yielding a 53% response rate. Data were collected through a validated online survey and analyzed using descriptive statistics, correlation analysis, and multiple regression. Results indicated high scores in organizational fit and sacrifice dimensions, while links to organization and community were comparatively lower. Age …

An Introduction To The Ai Special Issue And A Modern Framework For Ai In Sport Management, Jun Woo Kim, Vitaly Ford

Journal of Applied Sport Management

This paper introduces the special issue while also exploring the theoretical foundations and practical applications of AI in sport management, guided by Artificial Intelligence: A Modern Approach (Russell & Norvig, 2021). The manuscript examines AI’s evolution from rule-based systems to large language models (LLM)–driven intelligent agents and classifies the technology into five major subfields—machine learning, natural language processing, computer vision, reinforcement learning, and AI agency. Using real-world sport industry examples and recent academic research, this paper presents a modern taxonomy of AI’s role in sport management, articulates managerial implications, and outlines future research directions necessary for sustainable and ethical integration …

The Power Of Core Memories In Financial Education For Gen Alpha Children, Karen Richel

Journal of Human Sciences and Extension

Financial education plays a critical role in shaping lifelong financial behaviors and decision-making skills. To create a lasting impact, it is essential to establish core memories associated with money management from an early age. This article explores the significance of these foundational experiences and their role in financial education for Gen Alpha children.

A series of eight immersive financial education events was developed to meet state and national standards for students in pre-kindergarten through sixth grade. These events employ play-based and object-based learning approaches, immersing students in engaging, age-appropriate activities that incorporate real-world scenarios. By creating a fun and memorable …

Does Digital Finance Foster Corporate Innovation? Evidence From China, Ning Gu, Ye Wang, Yu Liu, Chengbo Fu

Finance Faculty Publications

This study examines how digital finance foster corporate innovation. Unlike prior research focused on statistical associations, we investigate the underlying economic mechanisms driving that relationship. Using panel data of Chinese listed firms from 2013–2023, we show that digital finance stimulates corporate innovation through two primary channels. On the supply side, digital finance supports innovation by optimizing resource allocation, improving risk management, and providing high-quality information. On the demand side, digital finance stimulates the innovation needs of enterprises by improving their dynamic capabilities. Moreover, a favorable governance environment further amplifies these effects. Heterogeneity analysis reveals stronger impacts for large firms, firms …

From Static Prediction To Mindful Machines: A Paradigm Shift In Distributed Ai Systems, Rao Mikkilineni, W. Patrick Kelly

Barowsky School of Business | Faculty Scholarship

A special class of complex adaptive systems—biological and social—thrive not by passively accumulating patterns, but by engineering coherence, i.e., the deliberate alignment of prior knowledge, real-time updates, and teleonomic purposes. By contrast, today’s AI stacks—Large Language Models (LLMs) wrapped in agentic toolchains—remain rooted in a Turing-paradigm architecture: statistical world models (opaque weights) bolted onto brittle, imperative workflows. They excel at pattern completion, but they externalize governance, memory, and purpose, thereby accumulating coherence debt—a structural fragility manifested as hallucinations, shallow and siloed memory, ad hoc guardrails, and costly human oversight. The shortcoming of current AI relative to human-like intelligence is therefore …

Equity Fund Monthly Report, December 2025, Archway Investment Fund

Archway Investment Fund

No abstract provided.

Motivators And Work Role Satisfaction Among A Post-Pandemic Multi-Generational Sports And Entertainment Industry Workforce, Christopher J. Kinnan

Dissertations

This quantitative causal-comparative study explored intrinsic and extrinsic motivators and work-role satisfaction among a post-pandemic, multigenerational workforce in the North American sports and entertainment industry. Using an adapted version of the Sports Grounds Safety Authority’s (SGSA, 2022) Evaluation of Systematic Stewarding Challenges instrument, the study analyzed data from 560 participants representing safety, security, and service roles across sports and entertainment venues. The research examined generational differences in motivation, satisfaction, and barriers to retention within the framework of Human Capital Theory, Herzberg’s Two-Factor Theory, and Self-Determination Theory.

Principal component and confirmatory factor analyses verified the reliability and validity of the adapted …

Impact Of Community College Size And Meeting Types On Leader-Member Conversation Quality In Career And Technical Education (Cte) Leaders: A Mixed Methods Study, Kenneth Wayne Kirkland Jr.

Dissertations

Community colleges are complex institutions with the primary mission of workforce preparation and academic transfer. In many cases, community colleges produce the majority of their local workforces. Political influences upon workforce priorities, increased national calls for transparency in higher education training, complicated infrastructure, and technical expertise requirements for faculty have created substantial challenges for career and technical education (CTE) leaders. These complexities require the 21st-century CTE leader to be as externally focused as their presidents, highlighting the importance of communication effectiveness in both leaders.

The purpose of this mixed-methods study was to investigate the influence of community college enrollment levels …

Balancing Growth And Identity: Tourism, Culture, And Economic Development In Dangriga, Belize, Tristan M. Eddy

Finance Undergraduate Honors Theses

This thesis examines the interplay between tourism development and cultural preservation in Dangriga, Belize. Dangriga is a town with a rich Garifuna heritage, and its residents take great pride in maintaining and sharing their traditions with both future generations and visitors. However, Dangriga remains relatively underdeveloped as a tourist destination. By conducting interviews with community stakeholders, my team and I created a needs analysis focused on the most prominent concerns voiced by residents, while offering an outside perspective. In addition to our experiences in Belize, I conducted independent research on the potential impacts of cruise tourism, the benefits of community-based …