Accounting Commons^™

Budgeting And Cataloging Enhancement For Small And Medium-Sized Enterprises Towards Sustainable Development Goals, Velicia Faustine Halim, Hasnul Suhaimi

Journal of Environmental Science and Sustainable Development

This paper describes a business coaching activity for small and medium enterprises (SMEs) in chemical and waste management industries. Based on the analysis results, there was a lack of budgeting practice and suboptimal catalog marketing that comprised the majority of existing problems in SMEs. This research aims to assist the SME in improving its budgeting practice and product catalog. The method used is a qualitative method based on a business coaching approach. The research instruments adopted included in-depth individual interviews (IDI). The collected data was then processed and analyzed, starting with generating the SME's business process and service blueprint, followed …

Young Indigenous Entrepreneurs- Supporting Changemakers Through Entrepreneurship And Advocacy Of Indigenous Issues, Anita Lakra, Emily Wang, Shagufta Farheen

ITSA 2022 Gran Canaria - 9th Biennial Conference: Corporate Entrepreneurship and Global Tourism Strategies After Covid 19

Indigenous youth are reclaiming their language, customs and land. They are at the forefront of Canada’s fastest-growing population, yet continue to face barriers in health, education and justice systems. Indigenous tourism often exploits Indigenous communities. However, self-driven Indigenous tourism is an opportunity for Indigenous communities to strengthen their culture and economy. Many Indigenous youth aspire to start businesses. Their products are often sold not just nationally, but also to international customers. Hence, a program that provides financial literacy courses and personalized business advice can support young Indigenous entrepreneurs. Based on the experience of a young Indigenous entrepreneur who sells beadwork …

How Are Senior Citizens Capable To Cope With The World Of Digital Natives?, Hely Westerholm, Pirjo Takanen-Körperich

International Journal for Business Education

This study discusses the continuously growing threat to the senior citizens*), later called seniors, who can be isolated from the society if their digital competences and experiences are too poor in today’s digital world. It has been noted that to cope with one’s pursuits seniors need to actively construct and maintain their capabilities in ways that are flexible in the world of the digital devices, in response to the changing vicissitudes of life. Thus, the claim above illuminates the issue that the ability to learn from experiences is highly valued in the digital world.

The seniors are obliged to closely …

Grassroots Lawn Services Business Plan, Logan Walden

Management Undergraduate Honors Theses

The objective of this thesis is to show how a lawn-care company can be profitable in North-West Arkansas. Grassroots uses a group of service-partners who are trained to provide professional and consistent lawn care services to customers. Grassroots Lawn Services offers different service levels to meet the changing needs of their customers. The goal is to make it easier for customers to access lawn care services without dealing with the high cost and competitive scheduling of traditional single-provider lawn services.

Fraud And The Audit Expectation Gap, Samuel Pelumi Olatunde

Honors College Theses

This study seeks to explore the expectation gap Georgia Southern University business and non-business majors have toward the work of an auditor. This study aims to assess the understanding of Auditors' responsibility for preventing and detecting fraud. This study will help assess the roles of an auditor, a forensic accountant, and management in fraud detection and prevention. The study will also highlight the importance of equipping students with accounting knowledge relevant to the business environment. The research for the study is conducted through a survey questionnaire and interpreted with Excel software. The hypothesis is that students that are majoring in …

Are Accounting Gurus In Sync With Petty Traders’ Indigenous And Innovative Record-Keeping?, Aborampah Amoah-Mensah Dr.

The Qualitative Report

Although record-keeping by small- and medium-scale enterprises (SMEs) has been extensively researched, there is a paucity of research on indigenous and innovative record-keeping. This paper examines the indigenous and innovative record-keeping practices of petty traders in Kumasi, Ghana, with a focus on how they gain a competitive advantage. In addition, it aims to derive a theoretical model from the findings of the study using grounded theory. Lastly, this research seeks to understand if academic and accounting practitioners are in sync with petty traders’ record-keeping. The results from focus group discussions show that petty traders engage in both indigenous (stones or …

Summary Of And Comments On Strengthening Skills: Expert Review Of Australia's Vocational Education And Training System, Steven Joyce

International Journal for Business Education

The following extracts have been compiled in this order to give a feeling for the total report (168 pages). The order of what follows is quite different from Joyce. It has been summarised this way for the benefit of readers who are not involved in the VET sector on a day-to-day basis. Most of the data are from 2017-2018. The summary is by Tony Shannon; it has no official status. To give perspective to this important report, the summary and comments are in three parts, namely,

• A general view of Australian Vocational Education & Training
• Recommendations – road map
• Some …

Report Of The Independent Review Of Freedom Of Speech In Australian Higher Education Providers, Tony Shannon

International Journal for Business Education

This summary does not claim to be preferred in any way to a reading of the complete report with its succinct and simple recommendations, including “A Model Code for the Protection of Freedom of Speech and Academic Freedom in Australian Higher Education Providers”. The review is an important document for all institutions dedicated to teaching, particularly at the tertiary level, in having a shared understanding of freedom of speech within an institution.

The Review involved a two-stage consultation process with universities and other stakeholders between November 2018 and March 2019, and it also considered recent pertinent debates in Canada, New …

Lumina Review Of Learning Frameworks: Tools For Building A Better Educational Experience, Tony Shannon

International Journal for Business Education

A reason for summarising this document (Travers et al, 2019) is that the Lumina Foundation in the USA is one of the few educational think-tanks which seems to be aware of the effects on the workplace from the exponentially accelerating growth in soft-computing, especially artificial intelligence, which will be seen in the next fifteen years (cf. Jankowski and Marshall. 2017).

Boyer Model Of Scholarship In Practice, Tony Shannon

International Journal for Business Education

The four types of scholarship in the Boyer framework are relevant to teaching or training at any level of post-secondary education, both directly in terms of knowledge and indirectly through the impact of enthusiasm [2,9]. This outline is a simplified introduction to the salient features of the system, with some general examples of what each type could mean in practice. The boundaries of the types are fluid and can overlap in theory and in practice [4,6].

The Futures Of Learning 3: What Kind Of Pedagogies For The 21st Century?, Cynthia Luna Scott

International Journal for Business Education

Since the emergence of a global movement that calls for a new model of learning for the twenty first century, it has been argued that formal education must be transformed to enable new forms of learning that are needed to tackle complex global challenges. Literature on this topic offers compelling arguments for transforming pedagogy to better support acquisition of twenty-first century skills.

What Kind Of Pedagogies For The 21st Century?, Cynthia Luna Scott

International Journal for Business Education

Since the emergence of a global movement that calls for a new model of learning for the twenty first century, it has been argued that formal education must be transformed to enable new forms of learning that are needed to tackle complex global challenges.

Reflective Journals, Tony Shannon Am

International Journal for Business Education

A reflective journal helps to think honestly about one’s actual thinking. This can be uncomfortable at first!

Uk Universities Face Their Toughest Test, Andrew Jack

International Journal for Business Education

The School of Oriental and African Studies seemed a symbol of stability when it celebrated its centenary in 2016 by taking over and renovating the University of London’s imposing Senate House building in central London. It was a bold move to lure the best students. But just three years later its future has become much shakier, with its undergraduate intake down 40 percent and a £7m operating deficit. “The competition is brutal,” says Professor Stephen Hopgood, Soas’s international pro-director. “We are small and specialist, and if undergraduate fees are cut, it’s going to be very hard for an institution of …

Exploring The Benefit Of Introducing Accounting And Finance Knowledge For Micro And Small Entrepreneurs During The Covid-19 Pandemic, Nurul Hidayah, Lucky Nugroho, Harry Suharman, Anees Janee Ali

ASEAN Journal of Community Engagement

This study aims to explore the benefit of introducing the accounting and finance knowledge for micro and small business enterprises, in particular during the time of the coronavirus disease 2019. The COVID-19 pandemic has severely affected the micro and small enterprises. A large number of industries faced the risk of lower sales, which in turn badly hit their businesses. To assist micro and small business entrepreneurs in maintaining sustainability by improving their bookkeeping skills by using digital applications, a team of lecturers from Universitas Mercu Buana, Indonesia, and Universiti Sains Malaysia, Malaysia, collaborated on socialization activities and interactions. The lecturers …

Cultura Emprendedora Investigativa Caso Estudiantes Y Docentes En Las Sedes, Seccionales Y Extensiones De La Universidad De Cundinamarca, Olga Marina García Norato, Ignacio Gómez Roldan, Sandra Milena Melo Perdomo, Carlos Arturo Narváez Benavides, Yudy Marlen Bonilla Bonilla, Luz Alejandra Riveros Sáchica, Luz Mireya Rincón Mora, Cesar Augusto Giraldo Duque, Benjamin Andres Manjarrés Zarate, Oswaldo Vanegas Flórez, Jairo Alonso Ávila Moreno, Dario Benavides Pava, Juan Manuel Andrade Navia, Johanna Andrea Gil Palacios

Ciencias Administrativas, Económicas y Contables

Con el ánimo de impulsar la investigación de la universidad desde las culturas emprendedora e investigativa, este libro de investigación tiene por objetivo analizar la cultura emprendedora investigativa de los estudiantes y docentes de la Universidad de Cundinamarca en Ubaté, Girardot, Chía, Facatativá, Zipaquirá, Fusagasugá y plantear alternativas de intervención para mejorar la producción investigativa pertinente a cada contexto. Metodología: Con alcance exploratorio y descriptivo de investigación cualitativa, se da la fundamentación teórica de cultura emprendedora investigativa, se diseñó y aplicó un instrumento en línea a docentes estudiantes en los municipios donde está establecida la Universidad. Se estudiaron las frecuencias …

Cultura Emprendedora Investigativa Caso Egresados En Las Sedes, Seccionales Y Extensiones De La Universidad De Cundinamarca, Olga Marina García Norato, Ignacio Gómez Roldan, Sandra Milena Melo Perdomo, Carlos Arturo Narváez Benavides, Yudy Marlen Bonilla Bonilla, Luz Alejandra Riveros Sáchica, Luz Mireya Rincón Mora, Cesar Augusto Giraldo Duque, Benjamin Andres Manjarrés Zarate, Oswaldo Vanegas Flórez, Jairo Alonso Ávila Moreno, Dario Benavides Pava, Juan Manuel Andrade Navia, Miguel Alejandro Flechas Montaño

Ciencias Administrativas, Económicas y Contables

Con el ánimo de impulsar la investigación de la universidad desde las culturas emprendedora e investigativa, este libro de investigación tiene por objetivo analizar la cultura emprendedora investigativa de los egresados de la Universidad de Cundinamarca en Ubaté, Girardot, Chía, Facatativá, Zipaquirá, Fusagasugá y plantear alternativas de intervención pertinente a cada contexto. Metodología: Con alcance exploratorio y descriptivo de investigación cualitativa, se da la fundamentación teórica de cultura emprendedora investigativa, se diseñó y aplicó un instrumento en línea los egresados en los municipios donde está establecida la Universidad. Se estudiaron las frecuencias para seis niveles de la escala de Likert …

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.

2021 Ijbe V2 Front Matter, Tamra Connor

International Journal for Business Education

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

What Has Changed For Top Mba Schools Within A Decade In Terms Of Mindfulness?, Dr. Damla Aktan, Asst. Prof. Nilgün Gürkaynak

International Journal for Business Education

The concepts of “mindful consumption” and “sustainability” became indispensable parts of both academia and business life. Based upon an initial research conducted in 2012, this research aims to understand and compare the change within a decade in MBA curricula in terms of mindfulness content inclusion as well as sustainability and ecological orientation. The results compare the evolution of the integration of concepts to curricula since 2012 through the official websites of the top 100 MBA schools of the Financial Times Global Ranking in both 2012 and 2022. The study aims to summarize how the concepts of sustainability, mindful consumption and …

The Relationships Among Locus Of Control, The Impostor Phenomenon, And Math Anxiety In Business Majors, Tiffany L. S. Tovey, Stephanie Kelly, Wiley Brown

International Journal for Business Education

The importance of quantitative literacy in business education cannot be overstated. A barrier to enhancing quantitative skills for many business majors is their math anxiety, an angst some individuals experience when working with numbers. This study explored the relationship between math anxiety, locus of control, and impostor phenomenon in business students. 220 business students (undergraduate and graduate) from a two moderately sized southeastern universities in the United States participated in an online survey that assessed these three phenomena. A linear regression was run to understand the relationships among the variables. The results indicated that more than one fifth of math …

The Terrorist Laffer Curve:Rationality And Insurgency In Iraq, 2004-2008, Dennis S. Edwards

Southern University College of Business E-Journal

While the original framework by Arthur Laffer focused on tax rates and the resulting revenue from such taxation, the Laffer curve has been applied to other studies in behavior as well. This paper details evidence of a Laffer curve in Iraq with respect to terrorist violence and Iraqi public support of that violence against the U.S.-led coalition forces. As insurgents began killing more Iraqi citizens in their attacks on U.S.-led forces, the increased lethality caused initial support of such violence to erode. As a result, the high-level terrorist hierarchy has suggested that its operatives reduce lethality and indiscriminate bombings.

Red Flags And Risks: Unpleasant Surprises When An Office Manager Suddenly Leaves, David Harris Cpa

The Journal of the Michigan Dental Association

Losing an office manager can pose significant challenges for dental practices. This article delves into the red flags and potential risks that may accompany an office manager's sudden departure, shedding light on the importance of understanding the circumstances surrounding their exit. The article highlights how embezzlement can be a reason behind unexplained departures and emphasizes the need to assess the situation more deeply. It explores account ownership issues that can hinder practice owners from accessing crucial business information, particularly in embezzlement investigations. The article recommends proactive measures for practice owners to secure access to vital accounts to prevent potential issues …

Analysis Of The Comovement Of Unemployment In Midwestern States, Tammy Rapp Parker

Southern University College of Business E-Journal

The current paper investigates the interrelatedness of twelve Midwestern states through the comovement of unemployment rates. Due to their geographic location, we would anticipate similarities and comovement among macroeconomic variables. The results show that although most of the bivariate pairings do show a relationship. Five of the sixty-five pairings show no indication of cointegration among their unemployment rates. Each of these five pairings includes North Dakota. The paper investigates geographic and socioeconomic similarities between these states to try to explain these results.

Baumol And Bowen Cost Effects In Research Universities, Robert E. Martin

Southern University College of Business E-Journal

We estimate cost models for both public and private research universities and use partial differentials from these models to estimate different cost effects. The results suggest both Baumol’s cost disease and Bowen’s revenue theory drive cost higher and that Bowen effects are larger than Baumol effects. Tight revenue since 2008 reversed some declines in productivity and accelerated the trend in economizing on the use of tenure track faculty. This behavior under loose and tight revenue constraints is consistent with Bowen’s revenue theory.

Customized Sidearm Case: Leading A Cme Capstone Team From Concept To Production, Robert B. Sharp

Honors Theses

The goal behind this thesis is to document and analyze my performance as the project manager for the Customized Sidearm Case capstone team during the Center for Manufacturing Excellence’s senior capstone experience. The capstone experience begins the fall of students senior year where a select number of product ideas submitted by the students are chosen, and teams are built around these projects. The objective of the project is to walk a product from the concept phase through the entire design process resulting in a full-scale production run during the spring semester. My product pitch of a wooden sidearm case, customized …

Conway Properties Llc, Cody Conway

Accounting Undergraduate Honors Theses

This thesis shows the business model for Conway Properties, LLC.

Project-Based Pedagogy: The Client's Perspective, Wayne Aho, Wendy Cagle, Jon Marvel, Michael Smith, Edward Wright

International Journal for Business Education

Project-based experiential business education seeks to provide students with lessons that are meaningful, practical, and enduring. While previous research has sought to understand how students and faculty members react to such educational experiences, it is also important to understand the perceptions of the business clients who engage with programs employing project-based education. The aim of this study was to better understand the experiences of business clients with whom students engaged as part of an undergraduate business capstone course. Two hundred fifty-three previous clients were surveyed with a 22.4% response rate. Responses were subjected to content analysis to cluster replies into …

Signature Pedagogy For Entrepreneurship Education: An Emerging Perspective, Ashley Gess, Eleonora Brivio, Gianluca De Leo

International Journal for Business Education

Entrepreneurial ways of thinking and doing intersect with the knowledge and skills that a global citizen needs to thrive. There is a robust body of scholarship that identifies core entrepreneurial skills however there is a dearth of evidence addressing how to successfully teach entrepreneurship. Using the lens of experiential learning, this qualitative study examines the surface, deep, and implicit structures of professional entrepreneurial culture toward revealing a meaningful, authentic pedagogical approach for entrepreneurship education. In order to achieve this outcome, researchers utilized a semi-structured comparable multiple-case study design to engage 19 incubated entrepreneurs in focus group interviews. A replication strategy …

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 …