Accounting Commons^™

People Orientation And Thing Orientation In Business Majors: Implications For Assessing The Impacts Of Cross-Functional Business Program Curricula, Todd J. Hostager, David A. Christopher, Kristy J. Lauver, Christopher Knowles

International Journal for Business Education

Background/Introduction/Purpose:  Prior research documented significant differences in people orientation and thing orientation (PTO) based on type of major and sex.  This study examines a set of measures for helping business programs to assess whether they are producing graduates equipped to consider both people and things when making decisions, regardless of their major or sex.

Methods/Design:  Students in a strategic management capstone course spent a single 75-minute session responding to a brief new venture pitch by identifying what types of additional information they would need to decide whether to invest in the business.  Three Likert-scaled options gauged the extent to participant …

Assessing And Addressing Financial Risk In Capitated Primary Care Contracts, Michael R. Wieck Dba, Laurence Smith, Steven R. Stout Dba

Engaged Management ReView

We employ multivariate statistical modeling and Monte Carlo simulation to study systematic and unsystematic financial risk faced by physician groups under capitated contracts with Medicare Advantage Organizations (MAOs). We use mixed methods and a standard reimbursement formula for risk-sharing contracts with primary care physicians (PCPs). We find that diversifying risk simply by increasing the size of a practice is insufficient to mitigate risks of large negative cash flows from capitation contracts and can result in financial failure. However, if use of costly medical services by patients is reduced from levels typically experienced under traditional Medicare to the levels of patients …

How Does An Advanced Educator Utilize Digital Language Teaching And Learning By Integrating Linguistic, Cultural, And Business Life Perspectives?, Hely Westerholm, Pirjo Takanen-Körperich, Ph.D.

International Journal for Business Education

This paper explores advanced educators’ digital working capabilities in online language teaching, with a particular focus on sharing Finnish language and culture in a foreign context. Cultural and linguistic knowledge play a significant role in enhancing students’ motivation to study foreign languages. In today’s educational environment, digitalisation and globalisation exert an increasing influence on foreign language teaching and learning.

The digital learning environment has brought about a paradigm shift in foreign language didactics. Digital language learning is both challenging and holistic in nature. Continued foreign language learning is simultaneously an individual and a social process, as digital learning cultures impose …

How Grades Changed Before, During And After Covid-19 In A Business College, Douglas R. Moodie, Alison Keefe, Robin Cheramie

International Journal for Business Education

Purpose: This study examines how undergraduate business student grades changed before, during, and after the COVID-19 pandemic using a large institutional dataset from a business college in a US university between 2015 and 2024.

Method: The analysis includes over 390,000 student-course observations and incorporates instructional modality, student demographics, course characteristics, and prior academic performance.

Results: Results show a substantial increase in mean course grades during the COVID-19 period, followed by a partial reversion post-pandemic to levels that remain above pre-pandemic trends. These patterns are consistent across modalities, demographics, and departments.

Implications: The findings raise important questions regarding the interpretation of …

What We Know About Accounting Ratios: Methodological Considerations, Wojciech Kuryłek, Oskar Kowalewski

Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski

Purpose: This paper provides a comprehensive literature review of the methodological aspects of financial ratio analysis, consolidating dispersed knowledge on the computation, statistical properties, and appropriate usage of accounting ratios.

Design/Methodology/Approach: The study adopts a narrative literature review methodology, systematically surveying published research on financial ratio distributions, normality testing, data transformations, outlier handling, the proportionality assumption, dimensionality reduction techniques, compositional data analysis, and recommended ratio sets for corporate financial research.

Findings: Financial ratios predominantly deviate from normal distributions, exhibiting skewness, excess kurtosis, and sensitivity to outliers. Transformation techniques such as logarithmic, square root, and Box‑Cox methods yield mixed results in …

The Design And Manufacturing Process Of The Concealed Shelf, Clarence A. Matthews Iv

Honors Theses

The Haley Barbour Center for Manufacturing Excellence (CME) at the University of Mississippi challenges students to manufacture a product and put forth a balanced manufacturing line in a senior capstone project. The chosen product was a concealed shelf, or a shelf with a hidden compartment. The team aimed to design a product, formulate a project plan, analyze the market, conduct financial analysis, develop a prototype, establish a manufacturing process, and demonstrate that process in two production runs. The team used tools such as Computer Aided Design (CAD), market surveys, jig creation, and line balancing to accomplish these tasks. After two …

Accounting In A Changing Landscape: A Collection Of Case Studies, Rachel K. Rowe

Honors Theses

This thesis comprises six independent yet interconnected case studies that reflect on a range of modern accounting and regulatory topics. These cases were written under the direction of Dr. Victoria Dickinson during two semesters of the Professional Research and Development Thesis Program at the University of Mississippi. The purpose of this class is to provide students with the opportunity to research cases that have real-world applications in the field of accounting.

The first case explores Environmental, Social, and Governance (ESG) issues, emphasizing the increased importance of reporting for them and the growing role of accountants in sustainability assurance. The second …

Accounting In Practice: An Analysis Of Real-World Business And Regulatory Case Studies, Claire E. Coursey

Honors Theses

This thesis consists of several accounting case studies completed throughout two semesters of Honors Accountancy 420 under the direction of Dr. Victoria Dickinson. The projects combined both individual and group work and focused on applying accounting knowledge to real-world business situations and current events. Each case study required research, analysis, and evaluation of topics related to financial reporting, auditing, regulation, and corporate operations. Throughout the fall semester, the case studies introduced a variety of accounting and business topics that helped develop research, analytical, and communication skills. During the spring semester, the primary focus shifted toward analyzing the potential impact of …

Manufacturing Of A Wooden Tortilla Press: Idea To Production, Glenn H. Walker

Honors Theses

The purpose of this thesis is to document the design, development, and manufacturing of a wooden tortilla press completed as a capstone project through the Center for Manufacturing Excellence (CME). The project follows a structured product development process that began with problem definition and concept development, progressed through design, prototyping, and jig fabrication, and culminated in a full production run on the CME shop floor. A multidisciplinary team, including engineers, a marketer, and an accountant, collaborated throughout the project to support both technical development and manufacturing execution. Project planning and scheduling were established early and maintained throughout the project to …

Final Practicum Thesis And Portfolio From Accy 421: Professional Development Reviewing The Economic Effects Of Maha Initiatives On Conagra Brands Financial Statements And Studies On Business Professionals, Everett B. Heuer

Honors Theses

The purpose of this paper is to investigate the potential legislative changes brought about by Robert F Kennedy Jr. and the “Make America Healthy Again” campaign to uncover possible financial effects to Conagra Brands’ next fiscal year. This was achieved through research on RFK’s opinions on American food culture from sources such as interviews and Senate confirmation hearings. Findings included disapproval of seed oils and artificial food dyes that could affect Conagra Brands’ subsidiaries. After reviewing Conagra Brands’ 10k for the previous fiscal year as well as mission statements and core values, the team developed multiple plans for Conagra Brands …

Fintech Innovation And Strategy In Islamic Financial Services In Indonesia: Mapping Trends And Correlations Through Digital Content Analysis, Faisal Binsar S.T., M.M.S.I, Dr., Muhammad Bayu Drs., M.M., Dr., Arif Budiman S.Kom, M.Kom, Lisa Puspitasari S.E., M.Si., Dr.

International Conference on Business and Management Research (ICBMR)

This study explores the impact of fintech innovations and strategies on the operational efficiency and service quality of Islamic financial services in Indonesia, emphasizing their alignment with Islamic financial principles. Using a descriptive quantitative methodology, the research employs digital content analysis of online reviews and social media discussions to uncover key themes. Advanced analytic techniques, including topic modeling with Gibbs Sampling for Dirichlet Multinomial Mixture (GSDMM) and cosine similarity for inter-topic correlation analysis, are applied to data sourced from various digital platforms. The findings reveal three dominant themes: media and community interaction, the performance and services of Islamic financial institutions, …

Leveraging Accounting Analytics To Enhance Payroll Accuracy And Fraud Detection In U.S. Public Sector Institutions: A Case Study Approach, Regina Debrah

Beacom School of Business Student Publications

This study explores how accounting analytics can be leveraged to enhance payroll accuracy and improve fraud detection in U.S. public-sector institutions, addressing persistent irregularities amid rising demands for fiscal transparency. The research employs a qualitative design with secondary sources including academic literature, reports, and case studies. The literature identifies successful analytics implementation, such as Treasury OPI’s machine learning for data integration for unemployment claims. These precedents demonstrate direct transferability to payroll’s high volume and rules-based structure. Findings show that analytics significantly reduce improper payments through real-time screening, data integration, and risk prioritization when embedded in workflows. The findings also show …

Financial Leverage And Firm Performance: An Empirical Review And Analysis, Iqbal Md. M Islam

Journal of Global Business Insights

This paper examines the dual impact of financial leverage on corporate performance by analyzing empirical data across developed and developing nations, industries, and different periods. Leverage can enhance profitability through tax benefits and improved efficiency, but it also maximizes financial risk, making its effects highly context dependent. Theoretical frameworks such as the Trade-off Theory, Modigliani-Miller Theorem, Agency Theory, and Pecking Order Theory offer diverse perspectives on how debt influences firm outcomes. Empirical findings reveal mixed results; moderate leverage may lower capital costs and boost performance, whereas unnecessary debt can lead to financial distress. Disparities emerge between developed and developing economies. …

Corporate Disclosure Meets Natural Language Processing: Topic Modeling, Disclosure Strategy, And Audit Implications, Wanxin Yu

2026

Corporate disclosures serve as a critical channel for firms to communicate their financial performance, strategic initiatives, and firm-specific risks. In recent years, rapid advances in natural language processing (NLP) have provided powerful new tools for extracting insights from the growing volume and complexity of corporate disclosures. This dissertation consists of three studies that explore how advanced textual analysis can reveal deeper insights into corporate disclosures, managerial behavior, and auditor practices.

The first paper (co-authored) develops a topic-based approach to measuring the substantive content of risk factor disclosures. Using an embedding-based topic modeling framework, we identify 30 interpretable risk topics and …

A Strategic Analysis Of Project Learn Of Summit County, Alex Kennedy, Tyler Hutchinson, Haley Guest, Zach D. Thomas, Lizzie Sisler

Williams Honors College, Honors Research Projects

Our group is working with Project Learn of Summit County, a GED and ESL assistance program located in the Akron Public Library. Our group will be performing a strategic analysis and providing them with a strategic plan, to be presented to them at the end of the term. We aim to increase awareness for the program, point out areas of growth, and increase functionality.

The Conditional Nature Of The Value Premium: Interaction And Cross-Sectional Evidence Across Market Regimes, Samuel L. Klein

Honors Thesis

This thesis examines why value-based investment strategies generate strong returns in some environments yet weaken or collapse in others. Regressions test whether the performance of the book-to-market ratio depends on the investor’s perception of financial health as defined by F-Score and accruals. Across additive regressions, interaction models, cross-sectionals, and heatmap visualizations, a consistent mechanism emerges. The book-to-market effect is strongest when financial information is neither highly reliable nor severely distressed. In these “moderate-quality” environments, investors struggle to fully distinguish the transitory components of earnings from their persistent counterparts. This makes valuation ratios particularly influential. Accrual intensity and financial strength jointly …

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 …

Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray

Journal of Humanities and Social Sciences

The current study investigates the relationship between noun classes and plant folk taxonomy in Chasu (G 22). The study focuses on two objectives: the first objective is to describe the plant folk taxonomy in Chasu and the second objective is to determine the relationship between noun classes and plant folk taxonomy in Chasu. Data were collected from rural villages in Same and Mwanga districts by using free listing, field interviews (jungle-walk-and-identify), and written texts containing Chasu plant names. The findings reveal that Chasu folk taxonomy reflects different ethnobotanical categories; including a unique beginner which is mmea/mimea ‘plant(s)’, and three life …

The Impact Of Cost Leadership On Financial Distress Mediated Environmental, Social, And Governance, Steven Asher, Meythi Meythi, Riki Martusa, Rapina Rapina

Jurnal Akuntansi dan Keuangan Indonesia

Background: This study investigates the mediating role of environmental, social, and governance (ESG) performance in the relationship between cost leadership and financial distress among companies in Indonesia. Methods: Using path analysis, the research analyzed a sample of 43 firms listed on the Indonesia Stock Exchange from 2018 to 2022. Findings: The findings indicate that cost leadership positively affected ESG; however, no direct relationship was observed between cost leadership or ESG and financial distress. The mediation analysis reveals that ESG acted as a mediator, linking cost leadership to a reduced risk of financial distress. Conclusion: These results highlight the importance of …

How Negative Accounting News Events, Voluntary Esg Assurance, And Assurance Provider Influence Consumer Purchasing Intentions, Clark Hampton, Macy Knutson, Adi Masli, Chad Stefaniak

Accountancy: Faculty Scholarship

Consumers are increasingly conscientious of societal and environmental impacts of their purchases, prompting companies to make environmental, social, and governance (ESG) claims and engage in voluntary ESG assurance. However, prior literature lacks insight into whether consumers consider negative accounting news events (e.g., error/irregularity restatements) and their effects on purchasing intentions. Using real world consumers of sustainable goods, we investigate how varying levels of negative accounting news events (i.e., error or irregularity restatements), the presence of ESG product-quality assurance (e.g., cage free egg certification), and the type of assurance provider (e.g., an accounting firm that also audits the financial statements, an …

Crypto Accounting Market Dynamics: Advanced Econometric Analysis Of Earnings Impact With Bert-Powered Genai Models, Karina Kasztelnik, Steven Campbell, Eva K. Jermakowicz

Journal of Global Awareness

This study is, the authors believe, a groundbreaking investigation into the impact of cryptocurrency news on the earnings of publicly traded companies. Using advanced Generative AI (GenAI) models and the BERT framework for sentiment analysis, we integrated comprehensive data from the Financial Modeling Prep API. This enabled us to employ a rigorous event study methodology and advanced machine learning algorithms. Valuable insights were derived from the BERT model, shedding light on the reasons behind abnormal returns and facilitating a thorough analysis of material and immaterial impacts. The study’s findings highlight the significant influence of both positive and negative cryptocurrency news …

The Impact Of Ai On Salary Trends And Employment Projections, Anastasiia Semerianova, Annie Chen, Rebecca Mui, Ekaterina Viro, Hui Ting Huang, Thiy Alsaidi

Publications and Research

This project is designed to research the potential future impact of AI implementation on job displacement across key industries such as healthcare, manufacturing, and others. It aims to analyze how automation and AI technologies influence employment trends and workforce demands, as well as the correlation between AI integration and changes in salary structures. The goal is to provide data-driven insights that can inform policymakers, educators, and industry leaders on how to prepare for and adapt to evolving labor market dynamics.

The Electric Revolution: A Quantitative Analysis Of Tesla's Sales Growth, Mason Bravo

Accounting Undergraduate Honors Theses

This thesis explores the key factors influencing Tesla's sales growth within the evolving electric vehicle (EV) market. It uses regression analysis to quantify the impact of average sales price, charging infrastructure, EV demand, and macroeconomic performance on Tesla's vehicle sales. The analysis is based on data from Tesla's annual reports, the Alternative Fuels Data Center, the International Energy Agency, and the Bureau of Labor Statistics. Key findings include a significant negative correlation between average sales price and vehicle sales, and a strong positive correlation between charging infrastructure and sales. These insights offer valuable implications for Tesla’s strategic decision-making, investor analysis, …

From Classroom To Boardroom: An In-Depth Look At Critical Thinking Amongst Accounting Students, Dorothy A. Thompson, Timothy G. Bryan

Accounting Faculty Research

The 2020 Guiding Principles and Standards of the Association to Advance Collegiate Schools of Business accreditation Standard 4.3 requires business students to be equipped with critical and analytical thinking skills. Killian (2013) states that by engaging students in a problem-based case study in an introductory-level managerial accounting course, students can acquire critical thinking skills, rather than memorize. Results from this study suggest critical thinking skills increased when it came to detecting, explaining, and defining a problem. Just as significant, critical thinking skills increase when a student encounters a problem and can solve it and make a conclusion. The paper concludes …

2024-2025 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2024-2025 Audit Report for Morehead State University.

Harvest Gold Distillery, Alexis Mackey, Alexander Grecco, Cole Smith, Maggie Patterson, Blake Benko

Williams Honors College, Honors Research Projects

The goal of our research project is to establish and grow Harvest Gold Distillery: a corn-based liquor distillery in Ohio that aims to produce and sell high-quality spirits while offering unique services that enhance outreach in the community. The motivation behind this business venture is rooted in one of our team member’s family traditions; Alex’s family makes homemade liquors, which has fostered an in-depth understanding of the distillation process. Alex’s firsthand experience with the craft provides a solid foundation, yet we recognize that starting a distillery involves significant challenges and requires thorough research in several functions of business. This project …

The Effect Of The Tcja And Cares Act On Charitable Contributions And The Financial Health Of The Nonprofit Sector, Nathanio A. Bright

CMC Senior Theses

This thesis examines the impact of the Tax Cuts and Jobs Act of 2017 and the Coronavirus Aid, Relief, and Economic Security Act of 2020 on charitable contributions and nonprofit financial health. The standard deduction increase introduced by the TCJA disincentivized middle to low-income earners from making contributions. In March 2020, Congress temporarily increased the AGI limit on charitable deductions while simultaneously offering an above-the-line deduction for all U.S. taxpayers. While earlier studies have analyzed the effect of the TCJA in disincentivizing charitable contributions, no study has examined the moderating effect of the TCJA and CARES Act in affecting contributions …

Transforming Accounting With Artificial Intelligence, Aidan M. Morneault

Business Analytics Student Projects and Publications

The accounting field is evolving quickly with the integration of Artificial Intelligence (AI), and BNN is taking on this challenge. This report explores how BNN incorporates AI tools like Microsoft’s CoPilot and Caseware into its operations to streamline audits, enhance efficiency, and ensure compliance. This report will also cover how the industry handles this new technology, but still have a focus on BNN. While AI has brought significant benefits such as reducing costs, speeding up data processing, and moving towards real-time audits, it also presents challenges. These challenges include trust in AI outputs, high implementation costs, and workforce training. To …

Navigating Workforce Utilization Metric In The Indian It Industry: A Multifaceted Study, Shipra Jha

Management Dynamics

The measurement of workforce utilization is a critical concern for organizations, especially within the dynamic landscape of the IT industry. This research explores the multifaceted nature of utilization metrics by devising Utilization Insight Elicitation Framework (UIEF), focusing on three major themes: defining utilization and understanding the significance, assessing its impact on employee well-being, and contemplating its future relevance. Examining utilization from cost and revenue perspectives reveals how organizations optimize costs while ensuring project profitability. The study scrutinizes the balance between cost-focused and headcount-centered approaches, considering employees' roles and project demands. Additionally, it discusses factors for inclusion/exclusion in utilization calculations and …

Do Fundamental Financial Ratios Affect The Company's Stock Price? Indonesia Evidence, Arumega Zarefar, Armadani Armadani

Jurnal Akuntansi dan Keuangan Indonesia

The objectives of this research aims to examine the effect of corporate fundamental financial ratios on stock prices and to examine whether firm age determine stock prices in the perspective of signaling theory. Here Generalized Least Squares (GLS) approach was used as the main analysis technique, and Ordinary Least Squares (OLS) was incorporated for the robustness test. The research was conducted on companies listed on the Indonesia Stock Exchange during the 2014-2020 period. This study finds that return on assets, solvency ratio, and Tobin's Q positively affect stock prices, that cash ratio has a negative effect on stock prices, and …