Business Commons^™

Antecedents And Consequences Of Customer Experience In Beverage Establishments, Milos Bujisic

Electronic Theses and Dissertations

It is estimated that there are approximately 42,000 beverage establishments in the U.S. whose annual revenue surpasses $20 billion (First Research, 2014). To facilitate discussion of beverage establishments, it is essential to recognize beverage establishments as businesses whose majority of sales come from alcoholic drinks (Moss, 2010a). In this research, beverage establishments are divided into beverage-only bars, bar/entertainment combinations, and food and beverage combinations. Even though they are a well-established industry, beverage establishments have received little academic attention (Moss, 2010b). For example, previous studies have given little attention to the development of the model that examines the relationships between quality …

دور الإجماع الاستراتيجي لأعضاء مجالس ادارات الشركات العامة في تعزيز فاعلية القرارات الاستراتيجية, صالح عبد الرضا رشد, حيدر محمد قاسم العبادي

Muthanna Journal of Administrative and Economics Sciences

تتناول هذه الدراسة الدور الذي لعبه الإجماع الاستراتيجي لفريق الإدارة العليا ببعديه: الإجماع حول الأهداف الاستراتيجية، والإجماع حول الأسبقيات التنافسية في تعزيز فاعلية القرارات الاستراتيجية سواء ما يتصل بجودة تلك القرارات أو سرعتها. وقد اعتمدت الدراسة المنهج الوصفي التحليلي لاراء (146) من الرؤساء وأعضاء مجالس الإدارة لعدد من شركات القطاع العام في وزارة الصناعة والمعادن العراقية بلغ عددها (21) شركة. وأظهرت نتائج الدراسة وجود علاقة ارتباط وتأثير ذات دلالة معنوية بين الإجماع الاستراتيجي ببعديه وفاعلية القرارات الاستراتيجية للشركات المبحوثة. وخرجت الدراسة بمجموعة من التوصيات والمقترحات ذات الصلة بموضوعها، ومنها حاجة الشركات الصناعية لتطوير فلسفتها الخاصة وتوسيع اهتماماتها بالإجماع الاستراتيجي لمجالس …

تحليل اثر بعض المتغيرات الاقتصادية على معدلات التضخم في الاقتصاد العراقي للمدة 2003-2010, رزاق ذياب شعيبث الناشي

Muthanna Journal of Administrative and Economics Sciences

يعتبر التضخم النقدي من أهم الظواهر المعاصرة التي تعاني منها معظم الاقتصاديات العالمية، ولعل هذه الظاهرة أصبحت هاجس جميع الإقتصاديين الذين يحاولون الوصول إلى أدنى المستويات التي يمكن من خلالها القول إن الاقتصاد تعافى من التضخم، وترافق التضخم مجموعة من المشاكل الإجتماعية والسياسية لأثاره في إعادة توزيع الدخل والثروة وتسببه في عدم عدالة كبيرة في الوجهة الإجتماعية إذ يؤدي إلى زيادة الفجوة بين الطبقات الإجتماعية وكذلك إلى انحسار نشاط بعض الطبقات وخصوصا الطبقة الوسطى والى صعود بعض الطبقات كالمضاربين والسماسرة وبذلك تزداد الهوة بين أصحاب الدخول المرتفعة من جانب وأصحاب الدخول المنخفضة من جانب أخر. ويهدف البحث إلى تحليل اثر …

The Relationship Between Metacognition, Entrepreneurial Orientation, And Firm Performance: An Empirical Investigation, Young Sik Cho, Joo Y. Jung

Management Faculty Publications

This study aims to examine the relationship between an entrepreneur’s metacognition, entrepreneurial orientation (EO), and firm performance. We collected primary data from 190 entrepreneurs (business owners or founders) working in the U.S. through a survey. By performing both the confirmatory factor analysis (CFA) and the structural equation modeling (SEM), we tested our hypothesized research model that represented the metacognition-EO-firm performance relationship. The results from the statistical analysis demonstrate that an entrepreneur's metacognition has a significant positive impact on EO. Furthermore, the study result shows that EO has a full mediating effect on the relationship between entrepreneurial metacognition and firm performance. …

The Impact Of Quantitative Materiality, Perceived Responsibility And Machiavellianism On Tax Professionals’ Decision Making Regarding Fraud Detection And Reporting In The Prc, Qian Yu

Lingnan Theses

Research on fraud detection in accounting has long focused primarily on financial statement fraud and responsibilities of auditors and company management relating to such frauds. While tax fraud is also clearly significant, and tax professionals have responsibilities relating to fraud detection, little prior research has addressed this issue. The current research examines the impact of quantitative materiality, perceived responsibility (based on the triangle model of responsibility) and Machiavellianism on several aspects of tax professionals’ decision making regarding fraud detection and reporting.

I surveyed all tax professionals in the People’s Republic of China working for one of the Big 4 public …

Tax-Induced Earnings Management, Auditor Conservatism, And Tax Enforcement, Yongbo Li

Lingnan Theses

Prompted by the recent statutory corporate income tax-rate reduction in China, in this study I investigate whether the constraining effect that quality auditors have on tax-related discretionary current accruals (DCA) differs for two sub-groups of listed firms with tax incentives to manage earnings upward versus downward. I also explore whether the effectiveness of tax authority scrutiny (i.e. tax enforcement) on DCA differs for the same two groups.

I find that the firms’ two external monitors are sensitive to the direction of managerial incentives for earnings management. Specifically, higher-quality auditors are associated with smaller amounts of reported DCA and this association …

Open-Minded Discussion In Interdepartmental Collaboration : Contribution Of Goal Interdependence And Social Motives, Jiewei, Antonia Lu

Lingnan Theses

Combining theories of social motives, goal interdependence, and conflict management, this study theorized a model in which interdepartmental goal interdependence affects conflict outcomes between different departments through open-minded discussion dynamics adopted by employees from different departments in the organization. This study also proposes that social motives moderate the link between inter-departmental goal interdependence and open-minded discussion.

A sample of 133 employees from different business organizations in China were interviewed to recall a critical incident when they had a conflict with their coworker from different departments. SEM results and other analysis results support the hypotheses that cooperative interdepartmental goal interdependence and …

Performance Persistence Of Institutional Investors In Ipo Market : Evidence From China, Sibo Liu

Lingnan Theses

Using a dataset consisting of complete bid information for 477 bookbuilt IPOs that took place during Nov 2010 to Oct 2012 in China, I examine whether the performance of institutional investors demonstrates persistence in the IPO market. Building on the adverse selection model as developed by Rock (1986) and a twoperiod analysis, I develop three hypotheses and obtain empirical results that are consistent with the hypotheses. Firstly, I find that the performance of institutional investors continues into the next period. Secondly, I find that the performance persistence exists only for the investors with good past performance but not for investors …

From Mill Gates To Magic City: U.S. Steel And Welfare Capitalism In Gary, Indiana, 1906-1930, Carol D. Griskavich

Dissertations, Master's Theses and Master's Reports - Open

Gary, Indiana is a city with indelible ties to industrial paternalism. Founded in 1906 by United States Steel Corporation to house workers of the trust’s showpiece mill, the emergence of this model company town was both the culmination of lessons learned from its predecessors’ mistakes and innovative corporate planning. U.S. Steel’s Progressive Era adaptation of welfare capitalism characterized the young city through a combination of direct community involvement and laissez-faire social control. This thesis examines the reactionary implementation of paternalist policies in Gary between 1906 and 1930 through the purviews of three elements under corporate influence: housing, education, and social …

Human Capital And Savings In An Olg Economy With Migration Possibilities: A Theoretical Note, Lawrence B. Dacuycuy, Dickson A. Lim

DLSU Business & Economics Review

In a theoretical study by Stark, Helmenstein, and Prskawetz (1998), the presence of migration possibilities may increase human capital formation. This note verifies the robustness of the said result by introducing savings as a choice variable in an overlapping generations model with migration possibilities. Results indicate that human capital formation will still increase provided that certain technical conditions are met.

The China Renaissance: The Rise Of Xi Jinping And The 18th Communist Party Congress By The Writers, Artists And Editors Of The South China Morning Post, Edited By Jonathan Sharp, Tai Wei Lim

DLSU Business & Economics Review

No abstract provided.

Making Big Change In Small Sizes: Critical Success Factors For Managing Change In Smes, Richard Raymond Smith, Ting Wang

Research Collection Lee Kong Chian School Of Business

Managing change can be a challenge especially for the SME with limited resources. Here are five factors that have proven to be powerful in execution.

Volatility Of The Utilities Industry: Its Causal Relationship To Other Nine Industries, Kuo-Hao Lee, Ahmed Y. Elkassabgi, Wei-Jen Hseih

Faculty Publications - The LeMoyne Smith School of Business

The goal of this study is to investigate the causality relationship between the Utilities industry and the nine other industries. Previous literatures show that volatility of stock prices is informative; Granger causality is applied in this research by using of a leveraged bootstrap test developed by Hacker and Hatemi-J (2006) to examine the behavior of the volatility. The results indicate that causality of the volatility of the Utilities industry on the volatility of seven other industries, except the Information Technology and Telecommunication Services industries. The data also suggest that Financials industry has impact on the Utilities industry.

The Influence Of Cognitive Trust And Familiarity On Adoption And Continued Use Of Smartphones: An Empirical Analysis, Efosa C. Idemudia, Mahesh S. Raisinghani

Faculty Publications - The LeMoyne Smith School of Business

In the information-driven and application rich environment of smartphones, power is closer to the user than ever before and it has the potential of helping them become more effective and efficient. Smartphones have become increasingly important for companies to create strategic opportunities and competitive advantage by adding value for its stakeholders and improving efficiency. Technological advances in smartphones have led to increased mobile applications and implications for theory and practice since they create strategic opportunities and competitive advantage by adding value for customers and improving efficiency through the use of mobile technologies. Understanding the factors that influence the continuance in …

The Effects Of Offshoring On Judgment Quality In A Management Accounting Task, Daniel D. Selby

Accounting Faculty Publications

This study investigates the effects of offshoring on judgment quality in a management accounting context (i.e., capital budgeting). The effects of offshoring on judgment quality are understudied and might explain the ineffective and inefficient use of information in offshoring arrangements (Srikanth and Puranam, 2011). A 3x2 between-subject experiment was conducted where participants were assigned to one of three experimental conditions: onshore team, offshore team, or no team. Two dependent variables were measured for judgment quality: effectiveness and efficiency. My results suggest that offshoring may have detrimental effects on efficiency. However, I also find that offshoring does not affect effectiveness.

Releasing Information In Xbrl: Does It Improve Information Asymmetry For Early U.S. Adopters?, Marshall A. Geiger, David S. North, Daniel D. Selby

Accounting Faculty Publications

Information released in XBRL is intended to improve the quality and accessibility of SEC filings, leading to less information asymmetry in the equity market. Research findings on the effects of XBRL on information asymmetry in the US., however, are mixed. Kim et al. (2012) reports that XBRL reduces information asymmetry while Blankespoor et al. (2012) reports that XBRL increases information asymmetry. In contrast to these prior studies, we report that the answer as to whether XBRL affects information asymmetry is matter of firm size. In this study we examine shifts in two measures of information asymmetry for early adopters of …

A Picture Is Worth A Thousand Words: Source Credibility Theory Applied To Logo And Website Design For Heightened Credibility And Consumer Trust, Paul Benjamin Lowry, David W. Wilson, William L. Haig

Faculty Publications

Websites are often the first or only interaction a consumer has with a firm in modern commerce. Because consumers tend to make decisions within the first few seconds of online interaction, the first impression given to users can greatly determine a website’s success. Leveraging Source Credibility Theory (SCT), we present a strategy for building credibility derived from a user’s initial impressions of a website, in online environments. We demonstrate that logos designed to communicate traits of credibility (i.e., expertise and trustworthiness) can trigger positive credibility judgments about the firm’s website, and that this increase in perceived credibility results in greater …

Partial Least Squares (Pls) Structural Equation Modeling (Sem) For Building And Testing Behavioral Causal Theory: When To Choose It And How To Use It, Paul Benjamin Lowry, James Gaskin

Faculty Publications

Problem: Partial least squares (PLS), a form of structural equation modeling (SEM), can provide much value for causal inquiry in communication-related and behavioral research fields. Despite the wide availability of technical information on PLS, many behavioral and communication researchers often do not use PLS in situations in which it could provide unique theoretical insights. Moreover, complex models comprising formative (causal) and reflective (consequent) constructs are now common in behavioral research, but they are often misspecified in statistical models, resulting in erroneous tests. Key concepts: First-generation (1G) techniques, such as correlations, regressions, or difference of means tests (such as ANOVA or …

The 6th Mode Of Transportation, Robert O. Walton

Publications

The five modes of freight transportation are normally characterized as motor carriers, railroads, airlines, water carriers, and pipelines. This paper will attempt to position the Internet as the sixth mode of transportation. This paper compares the strengths and weaknesses of the traditional five modes of transportation against the proposed 6th mode of the Internet. Without including the Internet as a mode of transportation, and tracking the economic value that it adds to the economy, the economic impact of the Internet as a mode is not considered. The recommendation of this study is that the Internet should be added to the …

Can Using The Internal Audit Function As A Training Ground For Management Deter Internal Auditor Fraud Reporting?, Christopher K. Eller

Theses and Dissertations

This study examines the effects of using the internal audit function as a training ground for management and fraud magnitude on internal auditor fraud reporting decisions. Using a 2x2 between-participants experiment, the current study manipulates the use of the internal audit function as a management training ground (used as a training ground vs. not used as a training ground) and fraud magnitude (large fraud, defined as 30 percent of net income vs. small fraud, defined as one percent of net income). The results indicate that internal auditors may be less likely to report a fraud to their superior when the …

How To Score Situational Judgment Tests: A Theoretical Approach And Empirical Test, Christopher E. Whelpley

Theses and Dissertations

The purpose of this dissertation is to examine how the method used to a score situational judgment test (SJT) affects the validity of the SJT both in the presence of other predictors and as a single predictor of task performance. To this end, I compared the summed score approach of scoring SJTs with item response theory and multivariate items response theory. Using two samples and three sets of analyses, I found that the method used to score SJTs influences the validity of the test and that IRT and MIRT show promise for increasing SJT validity. However, no individual scoring method …

New Artifacts For The Knowledge Discovery Via Data Analytics (Kdda) Process, Yan Li

Theses and Dissertations

Recently, the interest in the business application of analytics and data science has increased significantly. The popularity of data analytics and data science comes from the clear articulation of business problem solving as an end goal. To address limitations in existing literature, this dissertation provides four novel design artifacts for Knowledge Discovery via Data Analytics (KDDA). The first artifact is a Snail Shell KDDA process model that extends existing knowledge discovery process models, but addresses many existing limitations. At the top level, the KDDA Process model highlights the iterative nature of KDDA projects and adds two new phases, namely Problem …

Something Old Is New Again: Airline-Airport Consortia And Key Stakeholder Benefits, Janet K. Tinoco, Brian W. Sherman

Management, Marketing and Operations - Daytona Beach

Although consortia in the aviation sector predate deregulation by decades, this type of cooperative agreement, particularly in the airline industry, is experiencing a resurgence of interest from industry participants and academia. Airlines are searching for new innovative ways to reduce costs while airports are searching for private partners to improve terminal facilities and equipment and update services. Passengers, on the other hand, continue to balance price versus performance in their travel experience. This empirical research study finds evidence of positive influences of airline consortia to all key stakeholders; however the majority of benefit appears to be felt by the airlines …

Individual Factors Affecting Entrepreneurship In Hispanics, Julio C. Canedo, Dianna L. Stone, Stephanie L. Black, Kimberly M. Lukaszewski

Journal Articles

A model of entrepreneurship (Baron & Henry, 2011) is used to understand and explain the factors related to the behaviors of Hispanic entrepreneurs. Testable hypotheses to guide future research are presented.

Retail Islamic Financial Services In North America: The (Upper) Michigan Connection, Brian A. Zinser

Journal Articles

The purpose of this paper is to explore how a small remote Midwestern bank reformulated itself into a major marketer of retail Islamic financial services in the United States and influenced Islamic financial services marketing in North America. The paper is based on a review of existing literature and a case study of how University Bank, now based in Ann Arbor, Michigan, has become the leading providerof Islamic financial services in the United States. University Bank whose principals are Roman Catholic identified the Muslim market in Southeast Michigan as measurable, differentiable, accessible and substantial. As part of the Bank’s reformulation …

Five Rules Of Marketing Insights From The Superior Engine Story, Bruce C. Sherony, Irvin A. Zaenglein, Michael F. Strahan

Journal Articles

In the late 1890s, an exceptional product line of marine engines was developed in Marquette, Michigan. The authors trace the roots of these innovations and posit abstract marketing lessons from their insights. Five rules about marketing insights are suggested to play an important role in new product development. It is suggested that marketing people who practice these rules could improve their product and service innovativeness.

Implementing Green Roofs On Movie Theaters And Shopping Centers: Business Cases In Profitable Sustainability, Ryan J. Miller

Pomona Senior Theses

This thesis presents the business case for installing green roofs on movie theaters and shopping centers. These businesses can then derive increased profits from the environmental benefits of reduced energy use and increased stormwater retention. After presenting the basic design and benefits of a green roof, the thesis develops stand-alone business plans for a movie theater and shopping center. The author finds that green roofs are a profitable sustainability solution for the commercial enterprise.

Narcissism In Public Accounting Firms, Michael D. Akers, Don E. Giacomino, Jill Weber

Accounting Faculty Research and Publications

Similar to other characteristics, narcissism is a personality trait that varies by individuals. While the management literature has examined narcissism, there is limited research of narcissism of professionals in public accounting firms. Using the Narcissistic Personality Inventory (NPI), we assess the level of narcissism in practitioners of public accounting firms by examining differences by gender, age, practice area and position. We also compare our results with a prior study that examined narcissism of accounting majors. Our findings show there are differences between accounting students and accounting professionals for certain traits and gender. We also find there are differences for professionals …

Interactive Data Visualization In Accounting Contexts: Impact On User Attitudes, Information Processing, And Decision Outcomes, Oluwakemi Ajayi

Electronic Theses and Dissertations

In 2009, The United States Securities and Exchange Commission (SEC) issued a mandate requiring public companies to provide financial information to the SEC and on their corporate Web sites in an interactive data format using the eXtensible Business Reporting Language (XBRL). This dissertation consists of three separate, but interrelated studies exploring issues related to interactive data visualization in financial reporting contexts. The first study employs theories in information systems (task-technology fit and the technology-performance chain model) and cognitive psychology (cognitive load) to examine the link between characteristics of interactive data visualization and task requirements in a financial analysis context, and …

Financial Forest, Karen Carlson

Electronic Theses and Dissertations

Regular savings behavior is critical for low-income Americans to achieve financial mobility. New technology tools are being used to improve personal awareness and attention to financial goals. This thesis reviews mobile learning (mLearning) research and leading commercial personal finance smartphone apps, both of which inform the design of Financial Forest, a savings app. Participants in the 4-week Financial Forest savings study are found to have a statistically significant improved perception of the difficulty of building an emergency fund.