Business Commons^™

Computing The Role That Women Hold In The Technology And Computing Fields, Rachel L F Mccombs

College of Graduate Studies: Theses & Dissertations

This research was conducted as a thesis project to study what roles women have played in information technology over time, how those roles have changed over time, and what caused those roles to change. It was also to study how personal life experiences may have affected their roles and careers in the technology field. Influential women in IT of the past were studied and compared to determine any common factors between them.

Exploring Alumni Valuation Of An Undergraduate Leadership Program, John D. Egan

College of Graduate Studies: Theses & Dissertations

This study explored alumni’ valuation of an undergraduate leadership program by gaining an understanding of what leadership learning and leadership behaviors transferred into their work environments. The alumni graduated from the same university in the southeastern United States, and while enrolled completed a four-year, co-curricular leadership program. In this mixed methods study, eight participant alumni engaged in semi-structured interviews as well as completed the Leadership Practices Inventory. Alumni perceived that leadership experiences, learning community, classroom learning, peer coaching, and intentional reflection were the most valuable attributes of the program. The leadership learning that effectively transferred to work environments included collaboration, …

Public Health Workforce Perceived Impact Of Emerging Issues In Public Health, Kristie C. Waterfield

College of Graduate Studies: Theses & Dissertations

Background: In an era where public health has been viewed as a global, multi-disciplinary field, the public health workforce has remained united to unfailingly holding fast to the mission of protecting, promoting, and improving the health of the public. However, the practice of public health is consistently evolving, and the workforce is continually facing a mirage of challenges. In order to overcome these challenges, practitioners need to be up-to-date on the necessary knowledge and skills to effectively deliver the core public health services.

Purpose: The purpose of this research was to explore the perceived impact of emerging trends in public …

The Economics Of Managerial Taxes And Corporate Risk-Taking, Chris Armstrong, Stephen Glaeser, Sterling Huang, Daniel Taylor

Research Collection School Of Accountancy

We examine the relation between managers’ personal income tax rates and their corporate investment decisions. Using plausibly exogenous variation in federal and state tax rates, we find a positive relation between managers’ personal tax rates and their corporate risk-taking. Moreover—and consistent with our theoretical predictions—we find that this relation is stronger among firms with investment opportunities that have a relatively high rate of return per unit of risk, and stronger among CEOs who have a relatively low marginal disutility of risk. Importantly, our results are unique to senior managers’ tax rates––we do not find similar relations for middle-income tax rates. …

Optimizing Accounting Decision Making Using Goal Programming, Clarence Goh

Research Collection School Of Accountancy

Goal programming is a decision‐making technique that seeks to help decision makers make decisions that satisfy competing goals to the best extent possible. This article provides a description of goal programming, demonstrates how it can be implemented on a spreadsheet, and illustrates its use through an example from management accounting.

Unemployment Insurance Benefits And Income Smoothing, Tee Yong Jeffrey Ng, Tharindra Ranasinghe, Guifeng Shi, Holly I. Yang

Research Collection School Of Accountancy

Labor unemployment insurance reduces unemployment concerns. We argue that these benefits moderate incentives to smooth earnings to reduce employees’ concerns about unemployment risk. Using exogenous variations in unemployment insurance benefits, we find evidence consistent with this argument. We also find that that link between unemployment insurance benefits and income smoothing is stronger when there is higher unemployment risk and when the firm is likely to employ more low-wage workers, who find unemployment insurance benefits especially useful. Our paper contributes to the literature by showing that public policy decisions such as unemployment insurance have significant, albeit probably unintended, externalities on corporate …

'Substance' – A Singapore's Perspective, Cindy Siu Ching Wong, Siau Yan Tang

Research Collection School Of Accountancy

One of the principles underpinning the OECD Base Erosion and Profit Shifting (“BEPS”) project is the concept of “substance”. Taxation is to be aligned with substance so that profits are being taxed in the location where value is created. However, what constitutes “substance” has not been clearly defined. This paper seeks to examine the concept of substance as applied in different contexts and attempts to put forth a notion of substance that is relevant to Singapore. Having examined the subject matter, the authors are of the view that it is no longer sufficient to have “substance” as a vague guiding …

Not Clawing The Hand That Feeds You: The Case Of Co-Opted Boards And Clawbacks, Sterling Huang, Chee Yeow Lim, Jeffrey Ng

Research Collection School Of Accountancy

We examine how board co-option, defined as the fraction of the board comprising directors appointed after the CEO assumed office, is related to clawback adoption. We find that co-opted boards have a lower probability of adopting clawback provisions. Further, the negative association between board co-option and clawback adoption is more pronounced when at least one co-opted member is on the compensation committee and when there is a higher likelihood that a clawback provision will be triggered. Finally, we find that board co-option is an important mechanism through which longer-tenured CEOs reduce the likelihood of clawback adoption.

Eagle Executive Magazine, Georgia Southern University

College of Business: News & Publications

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Successful Climate Change Strategies In Corporate Farming, Deann Renee Reaves

Journal of Sustainable Social Impact

According to the National Oceanic and Atmospheric Administration’s National Centers for Environmental Information (2016), climate-related disasters occurring from 2011 to 2015 caused property damages in excess of US$230 billion—and the agriculture sector incurs some of the largest losses (Hoffmann, 2013). The purpose of this case study was to identify, through an in-depth interview and document review, successful climate-change-based sustainability strategies in a publicly held farming operation. The findings indicated that the farm’s climate-change-based sustainability strategy had basic qualities of corporate social responsibility, triple-bottom-line thinking, and systems thinking. Specific approaches identified were mitigation- and adaptation-oriented approaches. Implications for social change include …

Developing Scale Of Tourists’ Attitude Toward Culture Souvenirs, Wei Wang, Gallayanee Yaoyuneyong, Pauline Sullivan, Brigitte Burgess

AMTP Proceedings 2019

A variety of scales exist related to culture, but the literature lacked a scale measuring Attitude Toward Cultural Souvenirs (ATCS). The purpose of this study was to fill this literature gap by developing and testing a scale to measure ATCS. The scale development approach recommended by Churchill (1979) and Netemeyer, Bearden and Sharma’s (2003), which uses theory to guide the conceptualization and development of measurement items, was adopted. The resulting scale proves to be robust and reliable across cultures. Beyond the theoretical value of scale development, the current study broadens the literature by adding findings on attitudes towards cultural souvenirs. …

An Investigation Into How The Modes Of Persuasion And Valence Affect Perceptions Of Online Reviews, Clinton Amos, Skyler King, Anthony Allred

AMTP Proceedings 2019

Consumers ubiquitously rely on assessments provided by strangers when seeking knowledge or making consumption decisions. Whether buying a car or a toaster, or choosing a restaurant, most consumers would feel lost if they attempted to make these decisions without first seeking verification via an online review. Despite the importance of online reviews in consumers’ daily lives, research on the effectiveness of online reviews is still in elementary stages and questions remain regarding how online review content style affects consumer judgments. Correspondingly, little is known about how message construction (e.g., rhetorical strategies) affects consumer judgments. Using an experimental design, this paper …

Best Of Both Worlds: Blending Logic To Expand The Customer Value Model, Adam Merkle

AMTP Proceedings 2019

The goods-dominant model of customer value involves a ratio of benefits received in exchange for sacrifices given. Service-dominant logic suggests a different view with the idea that all value is co-created by the customer. But value measurement challenges persist, and definitions of co-creation vary. These problems arise, in part, because goods-dominant thinking about value is largely set aside in the application of SD logic. Yet, the classic goods-dominant customer value model can be blended, joined, and advanced with theoretical principles from SD logic such as co-creation.

Firms no longer rely on simple product quality improvements or additional service benefits to …

Strategic Leadership: Do Supply Chain Management Leaders Make Better Senior Executives?, Stephen M. Rutner, Rebecca A. Scott, William I. Norton, Jr.

AMTP Proceedings 2019

Starting in the 1990’s, various companies began to see Logistics and Supply Chain Management as tools to gain competitive advantage in the marketplace (Li et. Al., 2006). The rise of Supply Chain Management (SCM) as a critical element of various companies’ strategies raises the question of the abilities of various leaders. For most companies, there is an assumption that the senior leader(s) should be a person whose operational and tactical experiences are in the basic function the company performs (i.e., a manufacturing company would be best led by an engineer that progressed through the manufacturing process/floor/plant/etc.) However, the assumption that …

Do Perceptions Of Businesses Differ Between Higher And Lower Counts Of Social Media Post Engagements?, Tally Shaw, Melinda A. Mclelland

AMTP Proceedings 2019

Social media is a popular marketing tool that directly connects businesses and consumers. This is a relatively new phenomenon, which requires more understanding on the part of marketers. Understanding how consumers respond to social media posts made by the business is vitally important to the continued success of businesses utilizing social media as part of their marketing efforts. Using social metrics such as “likes” and “shares”, businesses can both measure and influence consumer attitudes and behaviors. This study features an experiment that manipulates the effects of high versus low counts of Facebook likes/shares on Facebook timeline posts. This research extends …

When Not Belonging Means Bad News For The Planet: How A Low Sense Of Belonging Diminishes The Value Of Sustainable Products, Ainslie E. Schultz, Kevin P. Newman, Scott A. Wright

AMTP Proceedings 2019

Consumers increasingly report feeling disconnected from others. They live farther from family, belong to fewer social groups and are more likely to live alone than ever before (Pew Research Center 2015). A low sense of belonging is an aversive state for consumers, since relationships provide access to survival benefits such as resources and protection (Buss 1990). Consumers often use sustainable products to help them experience belonging since these products are typically more expensive than non-sustainable products and can signal that one is a good, cooperative group member who is willing to incur individual costs to maintain a group resource (e.g., …

Exploring Financial Literacy Of Independent Musicians In The Gig Economy, Benjamin O. Milam, Jamye Foster

AMTP Proceedings 2019

The purpose of this study is to gain insight into the elements of the career of independent musicians. Specifically, how they overcome, or fail to overcome, the challenges of a gig economy through knowledge and ability to properly allocate scarce financial resources. The research questions posed are as follows: Does higher financial literacy allow independent musicians to sustain and improve their career in the gig economy? How do independent musicians use financial literacy to sustain their career? How does industry experience affect ability of independent artists to effectively allocate financial resources? To answer these research questions, relevant literature is first …

Consumer Actions And Attitudes Regarding Initiatives Directed Towards Sustainability: Assessing Gender And Generational Gaps, Sam Fullerton, Tammy Mccullough, David L. Moore

AMTP Proceedings 2019

A demographically and geographically representative sample of 1,243 adult residents of the United States provided input regarding 33 issues germane to both green marketing and green consumption. This diverse array of behaviors and opinions addressed both sides of the buyer-seller dyad. From the buyers’ perspective, respondents reported a high propensity to engage in recycling, donate used goods, and purchase products with a longer life expectancy. As for organizational actions, the respondents favored environmentally-friendly actions such as focusing on cleaner and more efficient energy alternatives. There was a strong belief that individuals can make a difference. Comparisons on the bases of …

Reverse And Questionable Responses Using The Kano Method In International Surveys, Michael Latta

AMTP Proceedings 2019

New product development has become an international exercise. One method of designing products is the Kano Method. Although not as popular as discrete choice or conjoint, the Kano Method is being used internationally to design products and services. The question process is not as straight forward as discrete choice or conjoint, and that raises questions of utility of the Kano Method when used internationally. This study shows results vary across countries dramatically.

Can Fantasy Football Consumers Rely On Player Projections Found On Internet Websites?, David Bojanic, Joel Hillner, Michael Musante

AMTP Proceedings 2019

The popularity of fantasy sports has continued to grow over the past two decades, becoming a multi-billion-dollar industry. While the traditional leagues utilize a one-time draft process with subsequent waivers, daily fantasy sports (DFS) involves picking a new team(s) every week. As a result, traditional leagues require participants to predict the long-term (season) value of a player, whereas DFS requires participants to optimize the team value of players on a weekly basis. Therefore, the average DFS participant places a high premium on weekly player projections by “so-called” experts found on fantasy football websites. The purpose of this paper is to …

Pleasure And Pain: The Role Of Anticipated Pleasure On Time Of Consumption And Pain Of Payment, Patricia T. Gouveia, Michelle Van Solt, Alexandra Rodriguez-Aguirre

AMTP Proceedings 2019

The pain consumers feel when paying for a product or service tends to vary depending on the mode of payment (Knutson et al. 2007; Roberts and Jones 2001; Thomas, Desai, and Seenivasan 2011; Zellermayer 1997). For instance, it has been demonstrated that the use of cards as a mode of payment, compared to the use of cash, can decrease significantly the pain of paying for products and services. Although there is plenty of research in the literature on the pain of payment, less is known about the role that pleasure plays in consumer consumption.

The focus of this research is …

The Impact Of Fantasy Football On The Nfl Fan: Exploring Differences Between The Fantasy Football Participant And The Traditional Fan, Stefan Sleep, Scott Thompson, Michael L. Thomas

AMTP Proceedings 2019

Fans of the National Football League (NFL) often identify themselves not only with a specific team but also in terms of a broader social group, fantasy football participant. This research utilizes a social identity perspective and data collected from an online context to compare those fans with a team-specific identity to those who also actively participate in fantasy football. Our results show that fans often form a dual identity with the league and the team. This is an important consideration for managers, because while previous research shows that fantasy football participants may attend more games, social identity theory suggests that …

Peer Evaluations For Extended Group Projects For A Sales Management Course, Joseph Chapman, Russell G. Wahlers

AMTP Proceedings 2019

This paper presents an evaluation process that has work well for two extended group projects in a sales management course. Students help develop the peer evaluation instrument, submit several peer evaluations over the course of each project, and are required to fill out each form completely and submit the forms on assigned due dates. Students lose points on their individual project scores for not following the evaluation process guidelines.

Digital Tipping Intimidation At The Counter, Jennifer Bechkoff

AMTP Proceedings 2019

Although tipping for counter service at fast casual restaurants/cafes is not expected etiquette, it seems to be headed in the direction of becoming a social norm as tip jars next to registers are now a common sighting. However, as cash becomes less prevalent of a payment method, businesses are turning to mobile digital point of sale (POS) technologies with preset tipping options for customers. Oftentimes, businesses using digital POS systems will utilize touch-based tablets for sales that the counter staff can swing around for customers to add tips and sign with their fingers. If there are other customers standing behind …

Understanding And Measuring Esports Online Spectator Motivation: Development Of A Scale, Tyreal Yizhou Qian, James J. Zhang

AMTP Proceedings 2019

The esports industry has found itself at a critical stage in the quest for continuous growth and sustainable development, facing both tremendous opportunities and challenges. For achieving enhanced revenue generation and consumer retention, understanding esports as a spectator entertainment is essential for the inchoate yet burgeoning industry, especially in an online environment through which a majority of fans follow the competitive scene of esports. In this investigation, two studies were conducted to understand the dimensions and develop a measure of esports online spectator motivation. Integrating Sloan’s sport motivation theories (Sloan, 1989; Zhang et al., 2003) and the uses and gratification …

Push And Pull Factors Influencing The Level Of Participation Of Leisure Skiing In China, Xinghua Wang, James J. Zhang

AMTP Proceedings 2019

Traditionally, winter sports have very limited accessibility and popularity in China. In addition to the growing economy in China and increased affordability by Chinese consumers, obtaining the hosting rights for the 2022 Beijing/Zhangjiakou Winter Olympic Games has brought a heightened opportunity for China to build up facilities and related infrastructures, develop and provide programs, promote interests and participation, and advance business operations of winter sports. Although more people are participating in winter sports today, especially in skiing, many of the newly constructed facilities are often operated in financial deficit and relying on governmental subsidy. Understanding the reasons that cause and …

Is Marketing Science Really Scientific?, Michael Latta, Ismet Anitsal, Michael Mccall, Stephen A. Lemay

AMTP Proceedings 2019

Thirty-five years ago, there was a special issue of the Journal of Marketing in Fall, 1983 concerning whether marketing is a science and what role theory plays in a marketing science. In that issue the following articles concerned with the definition of Marketing and its role in business appeared:

• Shelby Hunt asked the question of whether a general theory of marketing is even possible and what such a theory would be like if such a theory existed.
• Robert Bartels noted that marketing has been defined as having theory and practice, specialization and generalization, as well as established interests and global …

Employee-Based Brand Equity And Word-Of-Mouth Product Referrals., Kristy Grayson, Mee-Shew Cheung

AMTP Proceedings 2019

While the benefits of employee-based brand equity (EBBE) drive value to an organization, employees are often an over-looked asset in the overall marketing mix. Word of mouth (WOM) communications is one of the oldest and most trustworthy sources of advertising, yet little is known about the factors that influence employees to share WOM product referrals with their social network. Through a Grounded Theory approach, data suggests that employees who exhibit higher levels of EBBE behavior share product referrals within their social circle. Also, employees explore their personal and social identity while evaluating a referral decision. Further, they consider relationship and …

The Gender Gap In Start-Up Funding: The Role Of Investors' Benevolent Sexism, Nhu Nguyen

Theses and Dissertations (Comprehensive)

Past research has consistently shown that female-led ventures tend to receive less funding than male-led ventures, but the reasons for this gap are unclear. Drawing on the ambivalent sexism theory, this study examines how investors’ benevolent sexism influences funding allocations to male- and female-led ventures. In particular, I propose that individuals who endorse benevolent sexism are less likely to perceive female-led ventures as viable because they may believe that entrepreneurship is too challenging for women due to their dual roles as home-makers and entrepreneurs. As a consequence, they may want to protect women from failure by giving women less funding …

Transformational And Transactional Leadership Outcomes On The City Of Oakland By Demographics, Jason W. Mitchell

Doctoral Dissertations

This study utilized a quantitative method, using surveys of workers in the public sector in the City of Oakland to determine the barriers that make it difficult to manage performance and tackle complex issues of that organization. Further, this study delved into the possibility for these leaders to create transactional or transformational environments in this sector. The goal was to find issues that make it difficult for public-sector executives to lead effectively; that is, the goal was to discern factors that prohibit executives from delivering high-quality and efficient services to the public and developing change management. This survey is vital …