Accounting Commons^™

Cultivating Financial Literacy Through Secondary School Economics Education: Access To Powerful Knowledge, Emanuel Mizzi

International Journal for Business Education

‘Powerful knowledge’ is disciplinary knowledge that when learned, empowers students to make decisions in a way that will influence their lives in a positive way (Young, 2008). In this paper, the researcher employs this construct to explore the financial literacy education arising from studying secondary school economics. It emerges from the author’s research aimed at exploring teaching and learning in secondary school Maltese economics classrooms. The underlying conceptual framework for this study is critical realism. The study design consisted of interviewing and observing 14 economics teachers, together with four focus groups interviews with students. Data were analyzed by employing thematic …

Promoting Employer Desired Competencies Through A Multiphased "Workgroup" Project, Ashly Smith

International Journal for Business Education

Employers and business leaders have long been advocating for the importance of career readiness skills like critical thinking/problem solving, information literacy, teamwork/collaboration, professionalism/work ethic, and oral/written communication (NACE, 2019; Partnership, 2008). While faculty and students see value in projects that develop these skills, such projects can be some of the most challenging to incorporate effectively into business courses (Chapman et al., 2010; Detmering & Johnson, 2012; Lee et al., 2016; Marks & O’Connor, 2013). This article reports on a multi-phase group project that aims to strengthen a selection of these employer-desired skills while ameliorating student concerns about the research process …

Practice Enterprises In Times Of Distance Learning: The Impact And Consequences Of The Covid-19 Pandemic To The Collaboration Of Practice Enterprises, Theresa Feuchter, Gernot Dreisiebner, Elisabeth Riebenbauer, Ph.D., Michaela Stock

International Journal for Business Education

The aim of this paper is to outline the consequences which arise from the digital transformation of the multidimensional teaching and learning setting of practice enterprises and to discuss how digital collaboration of students can be supported during the COVID-19 pandemic. As an evolutionary moment also in the field of education, one can consider the experiences of COVID-19 as a catalyst for digital transformation and distance learning in education. How digital collaboration can be fostered in times of distance learning is shown by using the example of business simulations such as practice enterprises (PE). While previously this multidimensional teaching and …

Internships As Clinical Rotations In Business: Enhancing Access And Options, Faye W. Gilbert, Jason Harkins, Pankaj Agrrawal, Taylor Ashley

International Journal for Business Education

Internships are high impact practices that offer work experiences and provide advantages for participating undergraduate students and for the talent acquisition efforts of firms. While research consistently documents the benefits of internships as a transformative experience, access and outcomes may vary for students and for underserved populations. Limitations of internships can include lack of access to enough positions as well as inadequate interactions between undergraduate students, firms, and faculty members in business programs. The purpose of this article is to describe an approach to enhancing access to internships on a larger scale with greater variety. Protocols found in clinical rotations …

Stimulating Intrapreneurial Intentions With Digital Business Training In The Vet Sector: The Potential Of Massive Open Online Courses, Christian Friedl

International Journal for Business Education

It has become imperative to stimulate and support employees to behave entrepreneurially within organizations (intrapreneurship). However, little is known about how digital, massive, and scalable business education and training formats such as massive open online course (MOOCs) can contribute to vocational and educational training (VET) in general, and to nurture intrapreneurial behavior and corresponding intentions in specific. Therefore, the purpose of this paper is to explore the potential effect of a MOOC on intrapreneurial intentions of learners.
Data were acquired from 412 employees taking a MOOC on intrapreneurship for constructs embedded in the theory of planned behavior, tailored to the …

Logical Darwinism In Strategic ‎Objectives: An Experimental Study ‎In The Jordanian Commercial ‎Banking Industry, Abdul Sattar Al Sayyah

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The theory of Organizational Power management is one of the modern and contemporary ‎essential perspectives in analyzing, interpreting and predicting the strategic behavior at the ‎micro- and macro levels. The multi - dimensional and visional perspectives of (Synthesize- ‎Coalitions) has been elected within the science of strategic management. And one main model ‎has been formed; demonstrated the mechanism of the relationship between organizational ‎Dar win and strategic objective. ‎ The study aims at answering conceptual and practical dilemmas through preparing theoretical ‎ideas about the former and expressing the latter by model and five hypotheses. Data have ‎been collected from 75 …

Driving Marketing Efficiency In The Age Of Big Data: Analysis Of Subprime Automotive Borrowers, Edwin Baidoo, Ryan Matthews, Frances Ann Stott, F. Stuart Wells

Atlantic Marketing Journal

Big Data methodologies are applied to understand subprime borrowers in the U.S. automobile space. The focus on the automobile market is essential as this subsegment is responsible for directly and indirectly employing over one million people and creating payrolls in excess of $100 billion annually in the U.S. It is found in this article that if a subprime borrower is a homeowner, the probability of repaying their auto loan increases by almost 4%. However, if the borrower is renting, the likelihood of repaying their auto loan increases by nearly 1.4%. Applying Big Data in making subprime auto loans can add …

Advances In Global Services And Retail Management: Volume 2, Cihan Cobanoglu, Valentina Della Corte

University of South Florida (USF) M3 Publishing

This is the second volume of the Advances in Global Services and Retail Management Book Series. This volume has the following parts:

• Part 1: Hospitality and Tourism
• Part 2: Marketing, E-marketing, and Consumer Behavior
• Part 3: Management
• Part 4: Human Resources Management
• Part 5: Retail Management
• Part 6: Economics
• Part 7: Accounting and Finance
• Part 8: Sustainability and Environmental Issues
• Part 9: Information Technology

ISBN: 978-1-955833-03-5

Hospitality and Tourism

• Significance of VR in the spa: A spatial analysis
  • Irini Lai Fun Tang, Schultz Zhi Bin Xu, and Eric Chan
• Social media marketing in rural hospitality and tourism destination research
  • Samuel …

Information Search In Times Of Market Uncertainty: An Examination Of Aggregate And Disaggregate Uncertainty, Marshall A. Geiger, Rajib Hasan, Abdullah Kumas, Joyce Van Der Van Der Laan Smith

Accounting Faculty Publications

Purpose – This study explores the association between individual investor information demand and two measures of market uncertainty – aggregate market uncertainty and disaggregate industry-specific market uncertainty. It extends the literature by being the first to empirically examine investor information demand and disaggregate market uncertainty.

Design/methodology/approach – This paper constructs a measure of information search by using the Google Search Volume Index and computes measures of aggregate and disaggregate market uncertainty using institutional investors’ trading data from Ancerno Ltd. The relation between market uncertainty, as measured by trading disagreements among institutional investors, and information search is analyzed using an OLS …

Budget Gaming: Politics, Ethics, And Compensation, Gretchen Decker

Dissertations

Practitioners are frustrated with the budgeting process, frequently complaining that budgets cause undesirable and political behaviors in the organization (Jensen, 2001). One of the most frequent problems is budget gaming, which critics consider non-value added and frustrating. In a 2010 survey, over 95% of respondents acknowledged that budget gaming exists at least “occasionally” (Libby & Lindsay, 2010). Previous studies indicate budget gaming is frustrating, prevalent, and wasteful (Hansen et al., 2003; Libby & Lindsay, 2007; Neely et al., 2003).

I conducted an experiment to investigate organizational influences (organizational politics, compensation condition, ethics attestation) and their impact on budget gaming. The …

College Of Business Dean's Report: 2020-2021, Ryan Butt

College of Business Dean’s Reports

No abstract provided.

The First Sign: Detecting Future Financial Fraud From The Ipo Prospectus, Lisa Spadaccini Anderson

Graduate Theses and Dissertations

In this study, I examine whether it is possible to predict future financial statement fraud using disclosure content prior to the fraud. Specifically, I employ a machine learning algorithm to construct a unique measure based on the lexical cues embedded within a firm’s first public disclosure, the Management’s Discussion and Analysis section of the S-1 filing, during the Initial Public Offering process. I use this measure to predict whether a firm that is not already committing fraud will commit fraud within five years of the Initial Public Offering (IPO) that results in an Accounting or Enforcement Release (AAER). I find …

Audit Firms’ Response To Audit Failures: Evidence From Partner Resource Reallocation, Elizabeth Cowle

Graduate Theses and Dissertations

I investigate whether audit firms reallocate partner resources following restatement announcements and, consequently, whether a supply-side response is beneficial in mitigating the previously documented implications of realized audit failures. I find a positive association between prior period restatement announcements and the year-over-year percentage change in the number of engagement partners allocated to a local audit office. Further analysis suggests that a supply-side response is beneficial in mitigating the persistence of low-quality audits and lost market share. However, I also find some evidence suggesting that the reallocation of partner resources can be detrimental to audit quality at offices from which partners …

Efektivitas Active Cycle Of Breathing Technique (Acbt)Terhadap Peningkatan Kapasitas Fungsional Pada Pasien Bronkiektasis Post Tuberkulosis Paru, Aditya Denny Pratama

Jurnal Vokasi Indonesia

Bronchiectasis is a chronic disorder characterized by irreversible bronchial dilatation accompanied by an inflammatory process in the walls of the bronchi and the surrounding lung parenchyma. Bronchiectasis can be caused by infection with the bacterium Mycobacterium Tuberculosis which is the bacteria that causes pulmonary tuberculosis (pulmonary TB). The main characteristic of bronchiectasis is the accumulation of mucus, chronic bacterial infections, and persistent bronchial inflammation. The purpose of this case study was to determine the effectiveness of the Active Cycle Of Breathing Technique (ACBT) on increasing functional capacity in bronchiectasis patients with pulmonary tuberculosis. The research method used is in the …

Penyusunan Kurikulum Blok Bahasa Inggris Vokasional, Erlin Estiana Yuanti, Nabilla Kusuma Vardhani

Jurnal Vokasi Indonesia

This research aims at designing vocational block curriculum for Bachelor of Applied English Vocational College (BAE SV) UGM to assure the achievement of the study program’s competences based on the Independent Campus policy (MBKM) and to produce English Specialists in Public Relations as its graduate profile. The research employs qualitative method, using Research and Development approach in the three stages done, such as: (1) library study, (2) designing the block curriculum, and (3) validating the curriculum design by holding FGD with stakeholder users. The research produces a vocational English block curriculum based on CEFR Level C1 and SKKNI No.629/ 2016 …

Menulis Untuk Publikasi: “Punya Ide, Tapi Sulit Menuliskannya”, Wahyu Kartika Wienanda, Yohana Ika Harnita Sari, Triana April Liani, Azalea Puteri Utami

Jurnal Vokasi Indonesia

Writing for publication is the scholars’ needs. Unfortunately, the number of student publications, especially in the Applied English Study Program, Sekolah Vokasi UGM, has not shown a good trend. Thus, the study program provides a subject namely Academic Writing to help the students practice and improve their research writing skills. However, specifically-tailored course materials for the subject have not been provided. This study aims to find out the students’ needs for writing a research publication. Interviews to 20 students of Transfer Program in Applied English and 3 journal reviewers were conducted. The interview results were then analyzed based on parts …

Complaints Of Asthenopia Symptoms In-Office Employees, Chita Widia, Ricky Rahmawinata, Darmono Darmono

Jurnal Vokasi Indonesia

An Eyes health problem that can be experienced by employees is asthenopia. The purpose of this study is to address complaints of Asthenopia symptoms in the employees of one of the offices in Tasikmalaya city in 2020. This research uses a descriptive quantitative research method, a cross-sectional design. In this study, to collect data, the tool used was a questionnaire. Research results found that the most asthenopia symptoms felt by employees of one of the offices in the City of Tasikmalaya were shaded vision when looking at objects, glare when working at a computer, difficulty focusing while working at the …

Faktor Informasi Online Dalam Pengambilankeputusan Investor Pada Platform Crowdfunding Berbasis Donasi, Rendy Adhi Pratama, Liyu Adhi Kasari Sulung, Sri Rahayu

Jurnal Vokasi Indonesia

This study aims to analyze the role of online information in the decision-making process of investors in the form of donation-based crowdfunding. We use Kitabisa.com as a donation-based crowdfunding platform and collect 74 data on donation projects. This study uses the combination of a regression model with cross section data and an Elaboration likelihood model. The results of this study found that several very important online information variables, such as updates and shares on Facebook, proved significant to influence investors' decisions on crowdfunding platforms in Indonesia. The results of this study prove that the central routes obtained from project updates …

Pemanfaatan Strategi Omnichannel Marketing Di Perguruan Tinggi, Peny Meliaty Hutabarat, Melisa Bunga Altamira, Erni Adelina

Jurnal Vokasi Indonesia

Technological developments encourage changes in consumer behavior, including corporate interactions. This also affects many educational institutions, especially in higher education levels. The use of multiple channels has been increasing, and it is quite a complex challenge for higher education to provide seamless and optimal journey experiences as needed by their audiences. These developments in technology and consumer behavior drive all higher education institutions to increase their competitive advantages. The omnichannel strategy is an effective way for them to increase the competitive advantage and to reach prospective students through various platforms, with specific and personified messages. In its application, omnichannel marketing …

Penerapan Kebijakan Fasilitas Mitra Utamakepabeanan: Mampukah Menurunkan Cost Of Taxation?, Murwendah Murwendah, Muhammad Raihan Tsanymahdy

Jurnal Vokasi Indonesia

The Main Partner of Customs, which was implemented in 2015, aims to reduce dwelling-time rates, decrease logistics costs, and appreciate companies with good tax compliance. On the other hand, dwelling-time figures have not shown a significant decline in numbers with all the facilities provided. This study examines the Main Partner of Customs policy regarding the cost of taxation perspective at Tanjung Priok Port. The discussion of this research focuses on the burden carried by both the policymaker and the company. This research was conducted through a quantitative approach with a post-positivist paradigm. The data collection techniques for this research are …

Rehabilitasi Post Nerve Transfer Pada Ekstremitas Atas, Made Hendra Satria Nugraha

Jurnal Vokasi Indonesia

Peripheral nerve injuries mostly occur in the upper extremities with the most common cause being trauma. An alternative to nerve repair in proximal injury is restoration of function via nerve transfer. The rehabilitation process is needed to relearn the movement so that the results of the nerve transfer can function properly. The purpose of this study was to provide an overview of the post-nerve transfer rehabilitation process in the upper extremity and its benefits in maintaining and improving the quality of movement in the upper extremity. This research is a literature review with secondary data sources in the form of …

Impact Of Pandemic And Digital Transformation On Global Accounting Profession, Kamala Raghavan

Journal of Global Awareness

The COVID-19 pandemic made 2020 the most difficult and challenging year in ways that no one could have predicted, causing major disruptions with unprecedented changes affecting worldwide economies. Its impact has been multidimensional at the personal, organizational, and societal levels. Organizations in all sectors have been focusing on their immediate survival only. World economic output had the most significant drop in over 75 years and affected people's daily routines in almost every country. However, the same disruptive forces of the pandemic accelerated the digital transformation and innovation, causing business practices in the accounting profession to leapfrog decades ahead. This paper …

It Usage In Auditing And The Impact Of Covid-19, Olivia Beechem

Undergraduate Theses

The COVID-19 pandemic has drastically changed the world as we know it, and the audit field is no exception. The transition for a majority of public accounting firms and their clients to remote work amidst a global pandemic sparked my interest in the already rapidly evolving field of audit IT usage, which continually affects audit quality and efficiency. My research expands on existing studies completed on this topic prior to COVID-19 and includes three main research objectives. First, my research examines the usage and perceived importance of common types of IT audit applications, such as CAATs and data analytics, as …

Accounting Implications Derived From Consumer Big Data, Benjamin E. Boehrns

Honors Thesis

Consumer big data is changing the traditional framework of business by providing an unprecedented amount of information regarding consumer behaviors. Technological advances of the twenty-first century have enabled businesses to collect these behaviors within automated processes. The ease of data creation has led to companies creating, storing, and analyzing voluminous subsets of data in order to achieve a higher degree of competitive advantage. These datasets not only derive value from the physical information technology systems that provides the storage and the ability of analysis, but also contains an intrinsic value that is rarely captured within traditional accounting methods. The unique …

Firm-Level Analysis Of The Tax Cuts And Jobs Act On Capital Expenditures, Mason Westphal

Accounting Undergraduate Honors Theses

This study investigates the firm-level consequences to capital expenditure levels from the passing of the Tax Cuts and Jobs Act of 2017 (TCJA). It theorized that favorable tax provisions in the TCJA would cause firms to increase their levels of capital expenditures. To test this hypothesis, the study analyzed the capital expenditure levels of public firms from 1986-2019 controlling for factors such as national gross domestic product (GDP) growth and used a dummy variable of reporting periods after 2018 to represent the effects of the TCJA. In contrast to the original hypothesis, the results demonstrate that the TCJA had a …

A Comprehensive Evaluation Of Accounting: A Series Of Case Studies, Emma Acheson

Honors Theses

The following thesis is a compilation of the evaluation and solutions derived from a variety of case studies provided regarding a variation of accounting topics related to financial accounting. Each case presented in this thesis is accompanied by an analysis describing the valuable knowledge that was extracted from each unique study. Through these case studies, real-world accounting concepts can be observed in accordance with the Generally Accepted Accounting Principles as set by the Financial Accounting Standards Board. In addition to the analyses of these case studies, the completion of this thesis involved participation in two accounting case competitions. These presentations …

Fundamental Principles Of Accounting: A Series Of Case Analyses, Bridget Mcmillan

Honors Theses

Over the past four years at the University of Mississippi, I acquired knowledge about the accounting profession and the application of accounting principles that have arisen throughout the evolution of modern professional accounting. For the thesis requirement in accordance with the standards set by the Patterson School of Accountancy and the Sally McDonnell Barksdale Honors College, I completed a series of case studies covering a variety of topics related to the study of accounting. Under the direction of Victoria Dickinson, I completed these cases over the 2019-2020 academic year. Each case introduces a unique topic and presents findings about various …

2021 Ijbe V1 Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

Mining Open Government Data For Business Intelligence Using Data Visualization: A Two-Industry Case Study, Anne Gottfried, Caroline Hartmann, Donald Yates

Faculty Publications

The business intelligence (BI) market has grown at a tremendous rate in the past decade due to technological advancements, big data and the availability of open source content. Despite this growth, the use of open government data (OGD) as a source of information is very limited among the private sector due to a lack of knowledge as to its benefits. Scant evidence on the use of OGD by private organizations suggests that it can lead to the creation of innovative ideas as well as assist in making better informed decisions. Given the benefits but lack of use of OGD to …

2020-2021 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2020-2021 Audit Report for Morehead State University.