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Full-Text Articles in Accounting

The Leadership Role In Strategy, Wilfredo Moran Nov 2022

The Leadership Role In Strategy, Wilfredo Moran

Publications and Research

This paper offers the crucial role that leaders play in the strategy of an organization. The paper will discuss how to develop a strategic vision and a mission statement that tells the direction the company is taking and why. In addition, the paper will show how to set goals and objectives, craft strategies, evaluate the strategy, and how to evaluate performance. This paper will show that the role of leadership is the most important factor in crafting a winning strategy for the organization.


First Born Ceos And Credit Ratings, June Woo Park, Giseok Nam, Albert Tsang, Yung-Jae Lee Aug 2022

First Born Ceos And Credit Ratings, June Woo Park, Giseok Nam, Albert Tsang, Yung-Jae Lee

Barowsky School of Business | Faculty Scholarship

Our study examines whether CEOs’ birth order can predict firms’ credit ratings. Consistent with studies that document a positive relationship in the general population between being firstborn and being conservative, our study finds that firms managed by firstborn CEOs tend to have higher credit ratings than those managed by later-born CEOs. Our results are robust to controlling for additional personal CEO traits, such as political identity, and to using a propensity score matching sample. A change analysis supports the causality of the firstborn effect. We suggest that return on assets and free cash flow are possible channels through which firstborn …


Project Foresight Annual Report, 2020-2021, Paul J. Speaker May 2022

Project Foresight Annual Report, 2020-2021, Paul J. Speaker

Faculty & Staff Scholarship

Project FORESIGHT is a business-guided self-evaluation of forensic science laboratories across the globe. The participating laboratories represent local, regional, state, and national agencies. Economics, accounting, finance, and forensic faculty provide assistance, guidance, and analysis. Laboratories participating in Project FORESIGHT have developed standardized definitions for metrics to evaluate work processes, linking financial information to work tasks, and functions. Laboratory managers can then assess resource allocations, efficiencies, and value of services—the mission of Project FORESIGHT is to measure, preserve what works, and change what does not.

The benchmark data for the 2020-2021 performance period includes laboratory submissions for a variety of fiscal …


Society Dilemma Of Computer Technology Management In Today's World, Iwasan D. Kejawa Ed.D Apr 2022

Society Dilemma Of Computer Technology Management In Today's World, Iwasan D. Kejawa Ed.D

School of Computing: Faculty Publications

Abstract - Is it true that some of the inhabitants of the world’s today are still hesitant in using computers? Research has shown that today many people are still against the use of computers. Computer technology management can be said to be obliterated by security problems. Research shows that some people in society feel reluctant or afraid to use computers because of errors and exposure of their privacy and their sophistication, which sometimes are caused by computer hackers and malfunction of the computers. The dilemma of not utilizing computer technology at all or, to its utmost, by certain people in …


Core Concepts In Management Accounting, Alan J. Richardson Jan 2022

Core Concepts In Management Accounting, Alan J. Richardson

Odette School of Business Publications

This is a hyperlinked text designed for introductory or advanced students. It can also be used by design consultants to guide the development of a management accounting system based on a set of diagnostic questions. The text covers product costing, performance evaluation, and strategic accounting. Depending on your level of current knowledge, some sections of the text that are not relevant to you will be hidden. Design consultants will have access to all aspects of the text. You can pre-specify your level of expertise, or the text will record your progress and open new material as your skill grows. The …


2021-2022 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office. Jan 2022

2021-2022 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2021-2022 Audit Report for Morehead State University.


2022-2023 Operating Budget, Morehead State University. Budget & Financial Planning Office. Jan 2022

2022-2023 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2022-2023 Operating Budget of Morehead State University.