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Accounting History Conference Accounting Society Of China Zhengzhou, Henan, China 12 October 2013, Peter Walnizer

Accounting Historians Notebook

The International Accounting Education Standards Board and International Education Standards (IES’s) Professor Peter Wolnizer Chairman, International Accounting Education Standards Board and Academy Trustee

Prof. Lee Parker Shares Collection At Adelaide’S Annual History Month

Accounting Historians Notebook

Past-president of the Academy of Accounting Historians, Professor Lee Parker, recently sponsored an exhibition of his collection of historical accounting, management and business texts at the library of the University of South Australia, as part of Adelaide’s History Month.

Accounting History Symposium Parma, Italy November 29, 2013

Accounting Historians Notebook

Stephen Walker & Gloria Vollmers at the Royal Theatre of Parma (photograph)

President’S Message, Massimo Sargiacomo

Accounting Historians Notebook

As the Academy begins its new year of activity I am writing to express my gratitude for the opportunity to serve you.

What Have You Done For Me Lately?, Kevin F. Hallock

Economics Faculty Publications

The author considers the question of whether some occupations or pay plans can create incentives to strategically time employees' best performance and what problems that might create. There certainly is plenty of evidence across a set of industries that the timing of performance can have real effects on the compensation of employees. To the extent that this gives employees (athletes, salespeople, executives, and others) incentives to shift the timing of effort in ways that may not be in the best interests of the employer, shareholders, and other constituents is certainly something worth thinking about if you want to better curb …

Dental Practice Success Vol. 1 No. 1, American Dental Association, Publishing Division

Dental Practice Success

No abstract provided.

Read Poster - Dr. Daniel S. Papp, President Of Kennesaw State University, Amy Thompson

Library Marketing Materials

READ Poster, featuring Dr. Daniel S. Papp, President of Kennesaw State University.

Book: Flags of Our Fathers, by James Bradley. New York: Bantam, 2000.

Read Poster - Brianna, Chris, Chi Chi & Nadine, Sturgis Library Student Assistants 2014, Amy Thompson

Library Marketing Materials

READ Poster, featuring Brianna, Chris, Chi Chi & Nadine, Sturgis Library Student Assistants 2014.

Books: Reading Women, by Stephanie Staal. New York: Public Affairs, 2011.

Hatchet, by Gary Paulsen. New York: Simon & Schuster, 1987.

Letter to My Daughter, by Maya Angelou. New York: Random House, 2009.

100 Unforgettable Dresses, by Hal Rubenstein. New York: Harper Design, 2011.

Haworthnews (04/2014), Western Michigan University

Haworth College of Business News

• Dolly Xtractor grabs first place at second annual PITCH competition
• MACPA high school leaders conference
• Jeff Suffolk
• ISM students earn honors in regional competition
• Light Center research grant awarded to business professors

Market Reaction To Acquisition Announcements After The 2008 Stock Market Crash, Ozge Uygur, Gulser Meric, Ilhan Meric

Rohrer College of Business Departmental Research

Market reaction to mergers and acquisitions is a popular research topic in finance. It has been well documented in empirical literature that target companies earn significant abnormal market returns in corporate acquisitions. However, the effects of stock market crashes, and the effects of whether the acquirer is a domestic firm or a foreign firm, on target firm abnormal returns have not been studied sufficiently. In this paper, we make a contribution to the extant literature on these subjects by studying the abnormal market returns earned by U.S. target firms acquired by domestic and foreign firms after the 2008 stock market …

Learning Leaders Require Business Acumen: Instructional Design Professionals At The Corporate Leadership Table, Caroline Ward Oda

Academic Leadership Journal in Student Research

Noting the increase in shifting markets, technological changes, and unstable world politics, Clark and Gottfredson (2008: 4) make a compelling argument for individual and corporate learning: “to continuously acquire new knowledge and skills assets during or ahead of changes in the market.” Their article contends that learning agility is the key to organizational success in the turbulent business environment of the twenty-first century. Within their argument, the need to understand business trends, marketing and global business practices is a leitmotif in the call for learning at every level of an organization. They predict that learning will expand from the purview …

Analysis Of Kaizen Implementation In Northern Ethiopia’S Manufacturing Industries, Asayehgn Desta, Hadush Berhe Asgedom, Alula Gebresas, Mengstu Asheber

Collected Faculty Scholarship

The Kaizen manufacturing processes in Japan have revolutionized the way enterprises deliver products to their customers. Given ambitions to advance, retain market share, and satisfy their domestic market while expanding into the international market, it has become a dream for many manufacturing companies similar to Japanese manufacturing enterprises to build a culture of continuous improvement. In other words, a number of foreign companies are striving to acquire the habit of improvement using kaizen, as well as to focus on a customer-driven strategy to improve productivity and the quality of products and services by continuously amassing marginal improvements over time. Mapping …

Academy Member Spotlight: Prof. Guo Daoyang, Academy Of Accounting Historians

Accounting Historians Notebook

Professor Guo Daoyang was born in Gucheng, Hubei province of the People's Republic of China in 1940. He is a distinguished professor and director of Academic Committee of Zhongnan University of Economics and Law, also a trustee of Academy of Accounting Historians.

Accounting History Syllabus, Alan Sangster

Accounting Historians Notebook

The following is Prof. Dr. Alan Sangster’s syllabus for a course taught in Portuguese as a visiting professor at the University of Sao Paulo in 2012.

Analyzing The Dynamics Of The Artisan Fishing Industry And Lapsset Port In Lamu, Kenya, Valerie Rodden

Independent Study Project (ISP) Collection

The LAPSSET project has the potential to severely impact the artisan fishing industry in Lamu. Through the provision of a perception focused survey and a few one on one interviews with artisan fishermen and key stakeholders in the industry, this study creates a more comprehensive understanding of the relationship between the fishing industry and the LAPSSET project. The fishermen of Lamu are most concerned about the lack of communication concerning the port’s activities and the blocking of fishing areas during port construction and operation. In general, there is a great sense of fear surrounding the port and the future of …

High-Impact Women Entrepreneurs In Argentina: A Study Analysed Through The Endeavor Model, Stephanie Soussloff

Independent Study Project (ISP) Collection

In Latin America and the Caribbean women represent 41.6% of the population active in the economy. Among those women, 15% identify as entrepreneurs. Yet even a smaller percentage are able to become high impact entrepreneurs, whose businesses reach international levels, create jobs and stimulate the economy of their regions.

The organization Endeavor is founded around the principal idea that entrepreneurship is a catalyst for economic development. Endeavor is committed to boosting the impact of entrepreneurs in emerging markets through giving them a support network of experts in their field to help expand their business. In exchange the entrepreneurs are expected …

Academy Donates Books To University Of Mississippi Library’S Archives & Special Collections

Accounting Historians Notebook

Julia Rholes, Dale Flesher, Royce Kurtz, Gary Previts (Group photograph)

Join Academy Members And Guests At The American Accounting Association Annual Meeting Atlanta, Georgia, Sunday, August 3, 2014 1:00 – 4:30 Pm Cpe Workshop: Accounting History Perspectives; Call For Award Nominations Nominations Deadline For All Awards: June 2, 2014

Accounting Historians Notebook

Here’s a chance to learn about current research topics in accounting history and an opportunity to update academy members on your own project.

The Archway Investment Fund Semi Annual Report, Spring 2014, Bryant University, Archway Investment Fund

Archway Investment Fund

No abstract provided.

Empirically Analyzing The “Five Percent Rule Of Materiality” In Financial Reporting Decisions, Adam Morgan

Senior Honors Projects

This study analyzes a sample of financial restatements from 2011 and 2012 as a way to assess a proposed “five percent rule of materiality” for financial reporting decisions. Such a rule claims the average investor is only influenced by income restatements greater than five percent. Market reactions are observed through stock price, volume, and bid-ask spread following the restatement in the Form 10-K/A. The study finds only some firms restating net income by more than five percent experience statistically significant reactions in two of these metrics. The study also suggests percent change in net income is a significant driver of …

[Sabbatical Report], Joanna Phillips

Sabbatical Reports

Research suggests that 2.4 billion conversations about brands occur daily in social media. Managers consistently cite consumers being negative as the number one fear upon entering social media, yet few organizations have policies in place to handle negative comments and there is a lack of research focusing on how to strategically handle negativity from consumers on social media. My sabbatical project addresses this paucity in the marketing literature by developing a construct called "Consumer Social Voice," defined as public complaining behavior attempting to change the operations of an organization.

E-Premier, Stowe Shoemaker, Katherine Jackson, Jeremy Aguero, Ericka Aviles, Christopher P. Cain

Premier: The Magazine of the UNLV Harrah Hotel College

No abstract provided.

Understanding The Characteristics Of The Growth Of Smes In B-To-B Markets In Emerging Economies: An Organizational Ecology Approach, Patricia R. Todd, Rajshekhar G. Javalgi, David Grossman

Business Faculty Publications

Purpose – The aim of this paper is to focus on the determinants that impact the growth of SMEs in B-to-B markets in emerging economies. The objective is to apply the classic model of organizational ecology to examine the characteristics of growth patterns in the B-to-B environment for SMEs in emerging markets, specifically India and China. Application of the model can guide SMEs owners/managers in their effort to successfully expand internationally in turbulent markets characterized by competitive and technological intensity. Design/methodology/approach – An overview of the basics of the organizational ecology model is presented, followed by the description of various …

Ua41 University College Connection, Dennis K. George, Dean, Wendi Kelley, University College, Western Kentucky University

UC Publications

No abstract provided.

Impacts Of China’S Foreign Direct Investment In Sub-Saharan Africa, Jian Zhang, Ilan Alon, Yanan Chen

Faculty Publications

This paper examines the impacts of foreign direct investment, as well as China’s FDI on GDP growth of Sub-Saharan African countries from a macroeconomic perspective. By using the data from 44 Sub-Saharan African countries from 2003-2010, our GMM results show that neither China’s FDI nor FDI net inflow in SSA has significant effect on economic growth of SSA countries. The possible explanations about the insignificant results include crowding out effect of China’s FDI on domestic investment, the declining in outward FDI in traditional sectors and rising in service sector which ignored in the current model, and the types of sectors …

Will A New Input Strategy Be Warranted In Non-Irrigated Corn Production Under Global Climate Change? An Analysis Using Corn Production In The Midwestern United States, Zachary M. Turk

McNair Scholars Research Journal

Incentives to delay agricultural inputs to increase output and protect against climate change and weather related risk are explored. When producer decision making in non-irrigated production in an environment of weather uncertainty is outlined an incentive is found when imperfect information and risk is present. The EPIC crop simulator is then used to assess the yield impact of fertilizer delaying in the non-irrigated corn component of cornsoybean rotations in Humboldt and Webster Counties, Iowa. Assessed in conjunction with disaster frequency data, crop simulations suggest optimal input timing to be six weeks or more after planting. Additional production considerations such as …

The Impact Of European Elections On Their Stock Markets, Andrew Lafortune

Honors Projects in Finance

This paper seeks to provide insight on changes in the European political landscape and how these changes may affect the financial markets in Europe. By analyzing market trends in eight different European countries—Belgium, Austria, France, Germany, Netherlands, Great Britain, Switzerland and Greece—since 1990, this paper attempts to identify any significant relationships between the results of an election and the performances of the major stock indices of these countries. By comparing country index returns starting one hundred days before and ending one hundred days after each election date to a global index, this paper explores the amount of risk in each …

Determinants Of European And United States Unemployment, Desiree Tercek

Senior Honors Projects

No abstract provided.

Technological, Organizational, And Environmental Factors Affecting The Adoption Of Cloud Enterprise Resource Planning (Erp) Systems, John Njenga Kinuthia

Master's Theses and Doctoral Dissertations

The purpose of this study was to determine the differences between organizations that adopted Cloud Enterprise Resource Planning (Cloud ERP) systems and organizations that did not adopt Cloud ERP systems based on the Technological, Organizational, and Environmental (TOE) factors. Relevant technological factors were identified as relative advantage of Cloud ERP systems, compatibility of Cloud ERP systems, and security concern of Cloud ERP system environment. Organizational factors included top management support, organizational readiness, size of the organization, centralization, and formalization. External environment factors were identified as competitive pressure and vendor support.

A survey was developed using constructs from existing studies of …

Window To The Unbanked: The Potential Of Mobile Money As A Means Of Saving In Uganda, Allison Ryder

Independent Study Project (ISP) Collection

The meaning of poverty is more than just merely the shortage of money. It is the lack of access to the instruments and means through which the poor could improve their lives. Many people lack appropriate means to manage their finances, which limits their economic potential and renders them vulnerable to exogenous shocks. Increasing financial inclusion to those without access contributes to poverty reduction by providing people with means to manage their finances. This study was conducted through a month long internship at the Bank of Uganda following with a short trip to Gulu, northern Uganda. The objective of this …