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Articles 1 - 30 of 159
Full-Text Articles in Accounting
Sustainability Strategies For Solo And Small Medical Practices In Kenya, Milcah Achieng' Odeny
Sustainability Strategies For Solo And Small Medical Practices In Kenya, Milcah Achieng' Odeny
Walden Dissertations and Doctoral Studies
No abstract provided.
Perceived Communication Barriers Between Different Generations In The Workplace, Bryan Anthony Whiteside
Perceived Communication Barriers Between Different Generations In The Workplace, Bryan Anthony Whiteside
Walden Dissertations and Doctoral Studies
No abstract provided.
Strategies For Reducing Fraud In Corporate Organizations, Tarshall Horton Mccauley
Strategies For Reducing Fraud In Corporate Organizations, Tarshall Horton Mccauley
Walden Dissertations and Doctoral Studies
Financial statement fraud has been a persistent problem that poses risks to corporations globally. Business leaders are concerned about financial statement fraud due to its potential to weaken financial stability, erode stakeholder confidence, and create conditions that may lead to significant financial distress or organizational collapse. Grounded in the fraud triangle theory, the purpose of this qualitative pragmatic inquiry research was to explore internal control strategies corporate leaders use to reduce financial statement fraud risk. The participants were 11 financial leaders in North Carolina, the District of Columbia, and Virginia who practiced effective internal controls to minimize financial fraud. Data …
Strategies Some Small Business Owners Use To Implement New Accounting Technology, Susie Annmarie Stewart-Branch
Strategies Some Small Business Owners Use To Implement New Accounting Technology, Susie Annmarie Stewart-Branch
Walden Dissertations and Doctoral Studies
Abstract Small business owners often face challenges when implementing accounting information systems, resulting in inefficiencies and reduced competitiveness. The study was grounded in the technology acceptance model (TAM), which guided examination of how small business owners implemented, evaluated, and sustained accounting software use while addressing implementation challenges and leveraging internal and external support. Data were collected through semi-structured interview questions from six small business owners who used accounting software such as QuickBooks, and thematic analysis identified five themes: (a) change management and organizational culture, (b) importance of external support and strategic partnerships, (c) measuring effectiveness through operational and client metrics, …
Internal Control Strategies To Reduce Occupational Fraud In Small Business, Karen Walauskas
Internal Control Strategies To Reduce Occupational Fraud In Small Business, Karen Walauskas
Walden Dissertations and Doctoral Studies
Small businesses can be at a heightened risk of occupational fraud if their internal control strategies are not effective. This risk is a major concern for small business owners, who might face financial and operational challenges as a result. Grounded in Cressey’s fraud triangle framework, the purpose of this qualitative multiple case study was to explore effective internal control strategies to reduce the risk of occupational fraud from occurring. Participants were six small business owners in New England who had developed effective internal controls. Data were collected through semistructured interviews and employee handbooks. Through thematic analysis, four themes emerged, including …
The Relationship Between Internal Controls, Unfavorable Financial Statement Audit Opinions, And Nonprofit Financial Performance, Gwen Rachel Bedell Gadbois
The Relationship Between Internal Controls, Unfavorable Financial Statement Audit Opinions, And Nonprofit Financial Performance, Gwen Rachel Bedell Gadbois
Walden Dissertations and Doctoral Studies
Executives of nonprofit organizations face fiscal and operational challenges due to limited resources, threatening long-term viability. Weak internal controls and financial reporting systems can stem unfavorable Single Audit opinions and reduced funding, concerning to auditors and fiscal agencies. Grounded in resource dependency theory, the purpose of this quantitative ex post facto secondary data analysis was to examine whether financial performance differed by audit opinion and internal control indicators among U.S. nonprofits receiving federal aid. Data included 158 U.S. nonprofits that received $750K–$7M in federal aid in 2021 with qualified, adverse, or disclaimer audit opinions. A three-way analysis of variance revealed …
Effect Of Servant Leaders’ Humility, Active Listening, And Trust-Building On Employee Engagement In U.S. Private Financial Organizations, Sunny Sung Phd, Tom Butkiewicz Ph.D.
Effect Of Servant Leaders’ Humility, Active Listening, And Trust-Building On Employee Engagement In U.S. Private Financial Organizations, Sunny Sung Phd, Tom Butkiewicz Ph.D.
International Journal of Applied Management and Technology
Ineffective leadership characteristics hinder employee engagement in the financial industry, leading to negative organizational outcomes. The purpose of this quantitative, correlational, cross-sectional study was to examine the relationship between servant leaders’ humility, active listening, and trust-building and employee engagement in U.S. private financial organizations. The servant leadership theory of serving followers and the social exchange theory of reciprocity grounded this study. Using simple random sampling, the participants comprised190 employees from private financial organizations in the United States. They completed the Servant Leadership Scale-7; Servant Leadership Assessment Instrument factors 6 and 7; the hearing, understanding, remembering, interpreting, evaluating, and responding (HURIER) …
The Relationship Between Theory Of Planned Behavior Constructs And Small Business Owners’ Tax Evasion And Avoidance Behaviors, Kenyatta Patton
The Relationship Between Theory Of Planned Behavior Constructs And Small Business Owners’ Tax Evasion And Avoidance Behaviors, Kenyatta Patton
Walden Dissertations and Doctoral Studies
The U.S. Department of the Treasury incurs substantial costs due to a tax gap, and the U.S. Internal Revenue Service has limited capacity to implement non-enforcement strategies without a deeper understanding of the behavioral drivers of tax non-compliance. Grounded in the theory of planned behavior, the purpose of this quantitative, correlational study was to explore the relationships between small business owners’ attitudes toward taxation, social norms, perceived behavioral control, and tax compliance behaviors. The participants comprised 121 small business owners in the Atlanta, Georgia, metropolitan area. They completed a combined survey consisting of the ethics of tax evasion survey instrument …
Successful Strategies Utilized By Business Leaders To Balance Tax Planning With Profitability, Quarnelia Patterson
Successful Strategies Utilized By Business Leaders To Balance Tax Planning With Profitability, Quarnelia Patterson
Walden Dissertations and Doctoral Studies
The absence of business tax planning strategies can lead to a higher tax burden. Business owners are concerned because a higher tax burden may result in lower after-tax earnings and reduced cash flow. Grounded in the PESTLE analysis framework, the purpose of this qualitative pragmatic inquiry study was to explore successful strategies that business leaders use to balance tax planning with profitability. The participants were eight small business owners located in the southwest United States who actively engaged in tax planning. Data were collected using semistructured interviews and a review of publicly available documents. Through thematic analysis, nine themes were …
Strategies For Integrating Data Analytics In Accounting, Alisa C. Disalvo
Strategies For Integrating Data Analytics In Accounting, Alisa C. Disalvo
Walden Dissertations and Doctoral Studies
The increased need for data analytics proficiency requires accounting program directors and faculty to explore strategies to reduce the technology skills gap between education and professional requirements. Grounded in the technology acceptance model, the purpose of this qualitative pragmatic inquiry was to explore strategies that program directors use to integrate data analytics into the accounting program curriculum. The participants were 8 program directors and 2 faculty with over 2 years of program change experience in the accounting department. Data were collected through semi structure interviews with 10 participants and comparative data analysis with the AICPA & NASBA report. Through a …
Cryptocurrency Strategies For Small Enterprises, Ufuoma Omosebi
Cryptocurrency Strategies For Small Enterprises, Ufuoma Omosebi
Walden Dissertations and Doctoral Studies
Due to their limited creditworthiness and growth potential, small enterprises (SEs) encounter significant challenges when securing their growth needs. SEs in Florida lack awareness, understanding, or practical guidance on cryptocurrency-based growth strategies. The purpose of the qualitative, multiple-case study was to explore the cryptocurrency-based growth strategies available to SEs in Florida. Rogers’s diffusion of innovations theory, Markowitz’s modern portfolio theory, and Thaler’s behavioral finance theory grounded the conceptual framework. Four participants identified through purposeful sampling as SEs in Florida used cryptocurrency in their enterprises. Data were collected using in-depth semistructured interviews. Five themes emerged from the six-phase thematic analysis: (a) …
Strategies Head Start Program Managers Use To Acquire External Funding During Economic Downturns, Judith Angella Maxwell
Strategies Head Start Program Managers Use To Acquire External Funding During Economic Downturns, Judith Angella Maxwell
Walden Dissertations and Doctoral Studies
Head Start programs risk limited external funding due to economic downturns, leading to difficulty managing programs effectively and competitively. Head Start program managers will continue to struggle if they do not develop strategies to acquire external financial support in response to economic downturns, like the COVID-19 pandemic, while enhancing staff and student experiences. Grounded in the resource-based view theory, the purpose of this qualitative single case study research project was to explore the strategies employed by Head Start program managers to effectively acquire external financial support in response to the economic downturn caused by the COVID-19 pandemic. The participants were …
The Relationship Between Percentage Of Layoffs, Company Age, And Earnings Per Share In Tech Firms, Demarco Dejion Pope
The Relationship Between Percentage Of Layoffs, Company Age, And Earnings Per Share In Tech Firms, Demarco Dejion Pope
Walden Dissertations and Doctoral Studies
Business owners and investors are concerned that layoff announcements and company age may negatively impact earnings per share (EPS), reducing investor confidence and ultimately lowering stock performance. This decline in stock value can affect a company’s ability to attract investment and sustain long-term growth. Grounded in the prospect theory, the purpose of this quantitative correlational study was to examine the relationship between the percentage of layoffs, company age, and earnings per share. The participants were 107 technology firms with at least 1,000 employees on the NASDAQ Stock Index that initiated layoffs during the 2021–2022 calendar years. The data was collected …
Data Analytics Strategies For Management Accountants In Small And Medium Enterprises, Katty Nkeze Nkem
Data Analytics Strategies For Management Accountants In Small And Medium Enterprises, Katty Nkeze Nkem
Walden Dissertations and Doctoral Studies
Data analytics has increasingly become vital in maintaining competitive advantage in the contemporary business environment. Small and medium enterprises (SMEs) have been among the top beneficiaries of data-driven decision-making processes; however, management accountant leaders often do not effectively use data analytics strategies for decision-making purposes to maintain a competitive advantage. Grounded in the diffusion of innovation theory and the technology acceptance model, the purpose of this qualitative pragmatic inquiry study was to explore data analytics strategies that SME management accountant leaders in Virginia use for decision-making purposes to maintain a competitive advantage. The participants were 12 SME management accountants and …
Information Technology Strategies To Sustain Customer Satisfaction During Disaster-Related Disruptions, Gbenga Tomilawo
Information Technology Strategies To Sustain Customer Satisfaction During Disaster-Related Disruptions, Gbenga Tomilawo
Walden Dissertations and Doctoral Studies
Some small- and medium-sized enterprise (SME) leaders struggle to develop and implement effective information technology (IT) strategies to satisfy customers, leaving their organizations vulnerable during disaster-related disruptions. SME leaders are concerned with effective IT strategies, critical for retaining customer loyalty and sustaining their businesses during such challenges. Grounded in the Kano model, this qualitative multiple-case study aimed to explore IT strategies that SME leaders use to satisfy customers during disasters and other disruptions to business continuity. The participants were four SME owners of IT-sector organizations in the Midwestern region of the United States. Data were collected by conducting semistructured interviews …
Organizational Leaders' Strategies To Detect And Prevent Occupational Fraud, Pamela Denise Henderson
Organizational Leaders' Strategies To Detect And Prevent Occupational Fraud, Pamela Denise Henderson
Walden Dissertations and Doctoral Studies
Inadequate strategies to detect and prevent occupational fraud may adversely affect nonprofit organizations. Nonprofit leaders are concerned about occupational fraud because it increases the risk of organizational failure. Guided by the fraud triangle theory, the purpose of this qualitative single-case study was to explore techniques some nonprofit organizational leaders used to detect and prevent occupational fraud. The participants for this study were three senior leaders in a nonprofit organization located in the central part of the U.S. state of Alabama who successfully implemented strategies for detecting and preventing occupational fraud. Data were collected through semistructured interviews and a review of …
The Relationship Between Operating Efficiency, Credit Score, And Small Business Sustainability, Garfield Henry
The Relationship Between Operating Efficiency, Credit Score, And Small Business Sustainability, Garfield Henry
Walden Dissertations and Doctoral Studies
The first 5 years of a small business (SB) life are critical because 50-60% fail. SB leaders are concerned about the inability of many SBs to attain sustainability within 5 years, given their pivotal role in owner and community financial viability. Grounded in the resource-based view theory, the purpose of this quantitative correlational study was to examine the relationship between SB operating efficiency, credit score, and sustainability. Secondary data for 211 closed and 211 companies still operating from 2013 to 2023 were collected from the Data Axle website for analysis. The results of the binary logistic regression were significant, X2 …
Assessing If Culture Contributes To African American Absence In The Accounting, Angelette Jones Mercier
Assessing If Culture Contributes To African American Absence In The Accounting, Angelette Jones Mercier
Walden Dissertations and Doctoral Studies
African-Americans currently represent less than 3% of all US accountants. Grounded in Social Cognitive Career Theory the purpose of this study is to explore if African American culture leads to the accounting career being a less attractive business career option. In analyzing various research studies, one researcher suggested employing various tactics, including mentorship and recruitment in lower income areas to counteract this unevenness. Debates on whether the lack of exposure to accounting as a career option or the overall reputation of accounting in light of highly publicized scandals may have exacerbated the problem. The research question addressed if cultural mores …
Assessing If Culture Contributes To African American Absence In The Accounting, Angelette Jones Mercier
Assessing If Culture Contributes To African American Absence In The Accounting, Angelette Jones Mercier
Walden Dissertations and Doctoral Studies
African-Americans currently represent less than 3% of all US accountants. Grounded in Social Cognitive Career Theory the purpose of this study is to explore if African American culture leads to the accounting career being a less attractive business career option. In analyzing various research studies, one researcher suggested employing various tactics, including mentorship and recruitment in lower income areas to counteract this unevenness. Debates on whether the lack of exposure to accounting as a career option or the overall reputation of accounting in light of highly publicized scandals may have exacerbated the problem. The research question addressed if cultural mores …
Strategies Import-Export Entrepreneurs Need To Succeed In The Global Market, Athanasius Nde Awasom Longcha
Strategies Import-Export Entrepreneurs Need To Succeed In The Global Market, Athanasius Nde Awasom Longcha
Walden Dissertations and Doctoral Studies
Walden University College of Management and Human Potential This is to certify that the doctoral study by Athanasius Nde Awasom Longcha has been found to be complete and satisfactory in all respects, and that any and all revisions required by the review committee have been made. Review Committee Dr. John Bryan, Committee Chairperson, Doctor of Business Administration Faculty Dr. Brenda Jack, Committee Member, Doctor of Business Administration Faculty Chief Academic Officer and Provost Sue Subocz, Ph.D. Walden University 2024
Strategies For Maintaining The Financial Viability Of Behavioral Health Programs, Antonia Alford
Strategies For Maintaining The Financial Viability Of Behavioral Health Programs, Antonia Alford
Walden Dissertations and Doctoral Studies
No abstract provided.
Effective Strategies For Improving Supply Chains' Resilience And Cost Effectiveness, Felix Louis Fidelibus
Effective Strategies For Improving Supply Chains' Resilience And Cost Effectiveness, Felix Louis Fidelibus
Walden Dissertations and Doctoral Studies
No abstract provided.
Effective Strategies Leaders Use To Reduce Fraud In The Nigerian Banking Industry, Maroof Suleiman
Effective Strategies Leaders Use To Reduce Fraud In The Nigerian Banking Industry, Maroof Suleiman
Walden Dissertations and Doctoral Studies
Financial institutions may be liquidated by banking fraud. Bank leaders are concerned about ineffective strategies to prevent fraud and reduce revenue losses. Grounded in the fraud diamond theory and the fraud triangle theory, this qualitative pragmatic inquiry study aimed to identify and explore bank leaders' strategies to reduce fraud in the Nigerian banking industry. Data were collected by conducting semistructured interviews with nine bank leaders from six Nigerian banks and reviewing publicly accessible information from their companies' websites. A thematic approach adapted from Yin's methodology yielded three key themes: (a) the combination of multiple strategies, (b) employee and customer collaboration, …
Strategies Adopted By Tourism Leaders To Reduce Tourist Harassment, Shawn Marie Scarlett
Strategies Adopted By Tourism Leaders To Reduce Tourist Harassment, Shawn Marie Scarlett
Walden Dissertations and Doctoral Studies
Some hotel tourism managers and small and medium-sized business owners lack strategies to reduce tourist harassment. Tourism leaders are concerned with tourist harassment because it is one of the significant causes of dissatisfaction for guests. Grounded in the stakeholder theory, the purpose of this qualitative multiple-case study was to explore strategies adopted by tourism leaders to reduce tourist harassment. The participants comprised four tourism leaders and experts in the tourism sector who employed strategies to diminish tourist harassment in their organizations. The data were collected using semistructured interviews and a review of implemented policies. Data were analyzed using thematic analysis …
Efficacy Of Problem-Based Learning Over Traditional Pedagogy On U.S. Cpa Practice Exam Performance Among Chinese Accounting University Students, Bing Ouyang
Walden Dissertations and Doctoral Studies
No abstract provided.
Small Retail Business Strategies Used To Prevent Employee Fraud In North Carolina, Jourdan Mariah Gayden
Small Retail Business Strategies Used To Prevent Employee Fraud In North Carolina, Jourdan Mariah Gayden
Walden Dissertations and Doctoral Studies
Fraud could result in adverse business outcomes for small business owners. Small business owners are concerned with preventing fraud to increase the financial stability of small businesses. Grounded in the fraud triangle theory, the purpose of this qualitative multiple-case study was to explore strategies small business owners use to prevent and detect fraud in their businesses. Participants included five small business owners in North Carolina who successfully implemented strategies to prevent and detect fraud. Data were collected using semistructured interviews and a review of company documents. The data were analyzed using thematic analysis, which yielded four themes: monitoring, contractual agreements, …
Internal Control Strategies To Limit Nonprofit Organization Fraud And Embezzlement Costs., Ralston K. Tracey
Internal Control Strategies To Limit Nonprofit Organization Fraud And Embezzlement Costs., Ralston K. Tracey
Walden Dissertations and Doctoral Studies
AbstractEmployee intent to commit fraud and embezzlement costs has the potential for adverse business outcomes. Nonprofit leaders are concerned with employee fraud and embezzlement costs as it is the main predictor of employee wrongdoing and increase the chances of their organization's failure. Grounded in fraud triangle theory, the purpose of this qualitative multiple-case study was to explore internal control strategies nonprofit leaders use to limit fraud and embezzlement costs. The participants were eight leaders from four nonprofit organizations in the Southeastern United States who successfully used strategies to prevent fraudulent financial losses in their organizations. Data were collected from semistructured …
Nonprofit Leader Strategies For Revenue Growth And Financial Sustainability, William David Woods
Nonprofit Leader Strategies For Revenue Growth And Financial Sustainability, William David Woods
Walden Dissertations and Doctoral Studies
Nonprofit leaders must ceaselessly endeavor to become more entrepreneurial by accumulating strategies for growing organizational revenue and promoting financial sustainability when charitable contributions cannot fund their business operations. The failure to obtain charitable contributions can lead to nonprofit closure. Grounded in behavioral portfolio theory, the purpose of this qualitative single case study was to explore strategies a leader of a small Wisconsin nonprofit used to increase revenue and financial sustainability when charitable contributions were insufficient to finance business operations. Data collection included semistructured interviews; organizational documents and reports; financial records and reports; social media; and internet reports. Data were analyzed …
Financial Sustainability Strategies Used By Small Retail Business Owners, Doreen Albert
Financial Sustainability Strategies Used By Small Retail Business Owners, Doreen Albert
Walden Dissertations and Doctoral Studies
AbstractSmall retail business owners who lack an understanding of proper financial sustainability strategies often struggle with business success. Grounded in resource-based based view theory, the purpose of this qualitative multiple-case study was to explore the financial sustainability strategies some small retail business owners used to sustain their businesses for the first 5 years or longer. The participants consisted of five small retail business owners in New York. The data were collected using six semistructured interview questions and cash flow statements. A thematic analysis was used to analyze the data in which four themes emerged: (a) human capital, (b) professional consultancy, …
Ceo Compensation, Share Price Volatility, And Return On Equity, Matthew Emokpae
Ceo Compensation, Share Price Volatility, And Return On Equity, Matthew Emokpae
Walden Dissertations and Doctoral Studies
Without understanding the implications of chief executive officer (CEO) compensation packages and share price volatility (SPV), midstream oil and gas company boards of directors could make decisions that might not positively impact shareholders' wealth building. Underpinned by agency theory, the purpose of this quantitative correlational study was to examine the relationship between CEO compensation, SPV, and return on equity (ROE) in midstream oil and gas companies operating in the United States. Archival records and secondary data were collected from 64 midstream oil and gas companies operating in the United States using Security and Exchange Commission EDGAR, Standard and Poor’s 1500, …