Accounting Commons^™

Communication Strategies Used To Improve Employee Performance In A Diverse Workforce, Dr. Sharine Denise Daniel

Walden Dissertations and Doctoral Studies

Ineffective communication strategies can negatively affect employee performance in a diverse workforce, which may hinder business growth. Top-level managers in the telecommunication sector who struggle to improve employee performance are at high risk of their businesses failing. Grounded in organizational information theory, the purpose of this qualitative multiple case study was to explore the communication strategies top-level managers in the communication sector use to improve employee performance in a diverse workforce. The participants were 5 top-level managers in 2 telecommunication companies in St. Maarten, who effectively used communication strategies to improve employee performance in a diverse workforce. Sources for data …

Small Nonprofit Fraud: Risk Mitigation Strategies, Anne M. Marchetti

Walden Dissertations and Doctoral Studies

Fraud is a significant worldwide issue for organizations of every size and industry. Small nonprofit organizations are particularly vulnerable to financial and reputational loss due to a fraud incident, which can be devastating. Grounded in the Committee of Sponsoring Organization of the Treadway Commission framework, the purpose of this qualitative single case study was to explore fraud risk mitigation strategies employed by management in a small nonprofit organization in Florida. Three managers in a small nonprofit organization in Florida, participated in face-to-face semistructured interviews to share their fraud risk mitigation strategies. The data collection process also included inspection of business …

Strategies To Sustain Funding In The Nonprofit Sector, Mark Sami

Walden Dissertations and Doctoral Studies

Nonprofits provide much needed services to communities, especially to the poor and

vulnerable population, but the majority are operating in an environment of uncertainty

because of scarcity of resources. It is imperative that nonprofit managers implement

strategies to ensure the sustainability of their organizations. Grounded in the general

systems theory, the purpose of this qualitative multiple case study was to explore

strategies that nonprofit managers use to sustain funding in the nonprofit sector. The

study participants were 3 nonprofit managers, including 2 from the Caribbean, and 1

from the United States. Data were collected from semistructured interviews and a review …

Strategies Business Leaders Use To Prevent Employee Financial Fraud In Their Nonprofit Organizations, Sylvia A. Lawson

Walden Dissertations and Doctoral Studies

Leaders of nonprofit organizations experience financial losses when their employees engage in financial fraud. Grounded in Cressey’s fraud triangle theory, the purpose of this qualitative multicase study was to explore strategies leaders of nonprofit organizations use to prevent losses from employee financial fraud. The participants comprised 3 leaders of nonprofit organizations located in South Carolina with successful experience preventing employee financial fraud losses. Data were collected from semistructured interviews and organizational documents, such as company policies and financial statements. Yin’s 5-step analysis process was used to analyze the data with 2 themes emerging: policies created helped leaders prevent losses from …

Reducing The Frequency And Effects Of Fraudulent Activities In Community Action Agencies, Marvin L J Blye

Walden Dissertations and Doctoral Studies

In the United States, nonprofit organization leaders estimate that $40 billion of revenue is lost every year because of financial scandals and fraudulent activities. Fraud negatively affects organizational functioning, service delivery, and board governance. Nonprofit leaders who fail to prevent fraud increase the chance of their organization’s failure. Grounded in Cressey’s fraud triangle theory, the purpose of this qualitative multiple case study was to explore strategies nonprofit community action agency (CAA) executive leaders use to reduce fraudulent financial activities. The participants comprised 5 executive CAA nonprofit leaders located in Maryland who effectively used strategies to reduce fraudulent financial behaviors in …

Successful Balanced Scorecard Implementation Strategies For A Manufacturing Organization, Timothy J. Zorek

Walden Dissertations and Doctoral Studies

Up to 90% of businesses fail to execute their business strategies. Still, the effective implementation of a performance measurement system like the balanced scorecard (BSC) often leads to the implement a more successful execution of a business strategy. The purpose of this qualitative single case study sought to explore the successful strategies used by business leaders to implement a BSC effectively. Change theory was the conceptual framework for the study. Participants consisted of 3 business leaders of a manufacturing organization in Southeast Wisconsin, who successfully implemented the balanced scorecard within their business. Data were collected from face-to-face, semistructured interviews, and …

Modern Costing Strategies For Improved Profitability In Small- And Medium-Sized Businesses, Jennifer Kelly Demoras

Walden Dissertations and Doctoral Studies

Small- and medium-sized enterprise (SME) accounting managers use little to no modern costing strategies which can negatively impact profitability. Advances in technology, innovations in product design, and increases in globalization mean SMEs could benefit from modernizing their internal costing systems. This study is important to SME accounting managers because of offering new information and practical methods that SMEs might use for improved profitability. Grounded in the contingency theory of management accounting, the purpose of this qualitative multiple case study was to explore the modern costing strategies SME accounting managers used to improve profitability. Seven SME owners, CFOs, and administrators who …

Relationship Between Csr Reporting, Csr Indices, And Financial Performance Of Hardware And Software Organizations, Cesar Castellanos

Walden Dissertations and Doctoral Studies

Organizational leaders around the world spend millions of dollars on ineffective corporate social responsibility (CSR) programs and CSR reporting strategies. Understanding the relationship between CSR reporting, CSR indices (CSRi), and financial performance is necessary to minimize unnecessary expenditures among organizational leaders. The purpose of this quantitative correlational study, grounded in Frederick’s CSR theory and Freeman’s stakeholder theory, was to examine the relationship between CSR reporting, CSRi, and financial performance of hardware and software organizations. Data were collected from the Security Exchange Commission and the official websites of 25 hardware and software organizations that were part of Fortune 500 between the …

Strategies Small Business Owners Use To Access Working Capital To Fund Operations, Michael Patrick Belleman

Walden Dissertations and Doctoral Studies

Many small business owners encounter a lack of access to traditional bank funding that limits the owner’s ability to meet working capital shortages to sustain operations. Grounded in the resource-based view, the purpose of this qualitative multiple case study was to explore strategies that small, home health care agency owners use to access working capital lending sources to finance their operations. The participants comprised 3 owners of small home health agencies in Wayne County, Macomb County, and St. Clair County, Michigan, who developed and implemented successful strategies to obtain working capital. Data were collected through semistructured interviews using open-ended questions, …

Strategies To Mitigate The Effects Of Identity Theft In The Hospitality Industry, Patricia Lee Jirsa

Walden Dissertations and Doctoral Studies

Leaders in the U.S. hospitality industry experience significant losses in profitability, increased mitigation cost, and reduced revenues because of business and consumer identity theft. Grounded in the fraud triangle theory and the fraud diamond theory, the purpose of this qualitative multiple-case study was to explore strategies leaders in the hospitality industry use to mitigate identity theft. A purposeful sample of 5 leaders of 5 different hospitality businesses in Montana participated in the study. Data were collected through semistructured interviews, member checking, and a review of company documents. During data analysis using Yin’s 5-step process, 3 key themes emerged: a new …

Small Business Owners’ Strategies To Mitigate Employee Theft, Aurora Jacquese Trigg

Walden Dissertations and Doctoral Studies

Ineffective strategies and a lack of internal controls to address employee theft can negatively impact small businesses. For most small business owners impacted by employee theft, the loss of resources could be detrimental, and in some cases, force the business closure. Grounded in Cressey’s fraud triangle theory, the purpose of this qualitative multiple case study was to explore strategies successful small business owners use to deter employee theft behaviors. The participants comprised 8 small business owners in southeast Florida who successfully used strategic internal controls to deter employee theft and enhance employee trust in the workplace. Data were collected from …

Employee Retention Strategies In U.S. College And Universities, Michael Louis Simmons

Walden Dissertations and Doctoral Studies

Employee turnover in U.S. colleges and universities negatively affects productivity, resources, employee morale, and job satisfaction. The failure of U.S. colleges and universities’ leaders to retain a viable and productive workforce negatively affects students’ educational success and learning opportunities. Grounded in the motivation-hygiene theory, the purpose of this qualitative multiple case study was to explore strategies college and university leaders used to retain employees. Data were collected through semistructured interviews with 5 university leaders in 5 higher-education institutions in the Midwest region of the United States, and a review of publicly available organizational documents and university websites. Data were analyzed …

Knowledge Management, Innovations Systems, And Firm Performance, Henry Dion Young

Walden Dissertations and Doctoral Studies

Small and medium sized-enterprise managers are unable to effectively manage employees’ knowledgeability and innovation systems successfully, which results in negative firm performance. Managers who do not consider employee knowledge management and the benefits related to innovation systems experience financial hardships within the organization. Grounded in the unified model of dynamic organizational knowledge creation theory, the purpose of this quantitative correlational study was to examine the relationship between knowledge management, innovation systems, and firm performance. Data were collected using SurveyMonkey to gather online survey responses from 80 small and medium-sized enterprise managers in California. The results of the standard multiple linear …

Managing Brand Value For Increased Patronage, Victor Tiwalola Olufemi

Walden Dissertations and Doctoral Studies

Information technology service providers (ITSPs) with low customer patronage may not remain competitive and could fail. Business leaders of ITSPs need to implement successful brand marketing strategies to gain consumers' confidence and increase patronage for their organizations' long-term sustainability. Grounded in the brand equity model, the purpose of this qualitative multiple case study was to explore brand marketing strategies ITSPs implement to increase patronage. The participants included nine business leaders from three ITSPs in Lagos, Nigeria, who successfully implemented brand marketing strategies to increase patronage. Data were collected from semistructured interviews, reflective notes, and review of public documents obtained from …

Internal Control Strategies To Mitigate Fraud In Small Manufacturing Businesses In Cameroon, Thomas Ndive Molungu

Walden Dissertations and Doctoral Studies

Approximately 51.3% of small manufacturing businesses lack effective internal controls to deter fraud. Internal control strategies, when adequately implemented, can mitigate fraud and improve profitability in small manufacturing businesses. The objective of this single qualitative case study was to explore the internal control strategies used in a small manufacturing business to mitigate assets misappropriation fraud and improve profitability. Agency theory was the conceptual framework for this study. Five business managers in a small manufacturing firm in Cameroon participated in face-to-face semistructured interviews. The data analysis process included Yin's 5-step process. Identified themes included (a) governance at a higher management level, …

Healthcare Organization Change Management Strategies To Guide Information Technology With For Information Technology Change Initiatives, Sharita Dianthe Speed-Crittle

Walden Dissertations and Doctoral Studies

As technology and organizations continue to increase in complexity, a willingness to implement change management strategies for Internet technology (IT) change initiatives is necessary in a healthcare setting. This multiple case study explored change management strategies that 3 hospital administrators at 3 different hospitals in the southeast region of the United States used to guide organizational IT change activities to avoid waste and increase profits. The conceptual framework for this study was Lewin's organizational change model and Kanter's theory of structural empowerment. Data were collected using semistructured interviews and a review of hospital documentation from the 3 hospitals. The data …

Revenue Management Strategies For Long-Term Survival Of Small-Farm Wineries, Marie Kulesza

Walden Dissertations and Doctoral Studies

Some owners of small-farm wineries have moved to direct and alternative revenue management strategies to generate revenue and create brand awareness because of increased competition and regulatory changes. Research has revealed that owners of small-farm wineries remain financially reliant on direct-to-consumer sales through tasting rooms that represent an estimated 70% of their total revenue generated. This qualitative multiple case study was an exploration of how revenue management decisions of small-farm winery owners may contribute to long-term survival in a regulated industry. Dynamic capabilities concept was the conceptual framework for this study. The study population consisted of 3 small-farm winery owners …

Internal Control Strategies For Compliance With The Sarbanes-Oxley Act Of 2002, Grant J. Lee

Walden Dissertations and Doctoral Studies

Publicly traded corporations have dedicated time and money to adhering to the requirements of the Sarbanes-Oxley Act (SOX) of 2002; however, some companies face challenges in internal control compliance with SOX. Using the transformational leadership theory as the conceptual framework, the purpose of this multiple case study was to explore the strategies chief financial officers (CFOs) used to comply with corporate financial internal control policies. Data were collected using face-to-face, semistructured interviews with 3 CFOs of publicly traded manufacturing companies in Michigan and a review of documents. The selection criteria for participants included CFOs who have experience in SOX implementation …

Strategies To Prevent And Detect Occupational Fraud In Small Retail Businesses, Marquita V. Davis

Walden Dissertations and Doctoral Studies

Business owners' lack of strategies to prevent and detect occupational fraud in small retail businesses in the United States could result in substantial financial losses or insolvency. Grounded in Cressey's fraud triangle, the purpose of this multiple case study was to explore internal control strategies 6 owners of small retail businesses in southeastern Pennsylvania used to prevent and detect occupational fraud. Face-to-face interviews, observations, and documentation are the data collection techniques I used in this study. Data were transcribed, coded, analyzed, and member checked to identify emergent themes. Six themes emerged from the thematic analysis: financial impact, transaction responsibility and …

Cash Management Strategies To Improve The Sustainability Of Small Tavern Businesses, Maren Michelle Haavig

Walden Dissertations and Doctoral Studies

The results of small business operations play a significant economic role in developed economies, yet in the United States, approximately 50% of small businesses fail within the first 5 years of operation. Some small business owners embark on small business initiatives without the cash management strategies necessary to sustain their businesses. Grounded on financial literacy theory, this multiple-case study identified the strategies that owners of small businesses used to manage cash in their daily operations. The population included 3 owners of small tavern business in southeast Alaska who have implemented cash management strategies. Data were collected from semistructured interviews, supplementary …

Strategies To Implement Efficient Closing Cycles, Mary Christine Scott

Walden Dissertations and Doctoral Studies

Many financial leaders lack strategies to make the timely fiscal reporting needed for business to obtain profitability, competitive advantage, and sustainability. The purpose of this single case study was to explore successful strategies used to complete efficient closing cycles to evaluate performance and support business decisions. The conceptual framework for this study was process improvement and the theory of constraints. Data were collected from semistructured interviews with 5 purposively selected leaders; data were supplemented with information from the organization's website and print materials. Financial leaders who had developed successful strategies to complete timely financial statements were selected to participate in …

Employee Retention In Small Retail Businesses, Bernard Essel

Walden Dissertations and Doctoral Studies

Retail small business leaders face the challenges of retaining their employees. Retail small business leaders are concerned with ineffective retention strategies, which can increase employee turnover and collapse their businesses. Grounded in Herzberg's two-factor theory the objective of this qualitative multiple case study was to explore small retail business leaders' strategies to retain employees. The participants comprised 5 small retail business leaders from Minneapolis, Minnesota, who had 5 to 10 years of employee retention experience. Data were collected from semistructured interviews and business documents. Data were analyzed using Yin's 5-phase process; 5 themes emerged to include frequent communication between management …

Corporate Environmental Strategies For Balancing Profitability With Environmental Stewardship, Stephen I. Carmer

Walden Dissertations and Doctoral Studies

In the United States, citizens concerned with climate change and income inequity scrutinize the activities of corporations. Sustainability and corporate social responsibility (CSR) have a critical role in business management, because stakeholders demand transparency in a company's operations. This correlation study, grounded in stakeholder theory, examined the relationship between environmental initiatives, CSR, and net profit for U.S. corporations. Participants included 96 companies with listing on either National Association of Securities Dealers Automated Quotations, or the New York Stock Exchange, or both, with and without evidence of CSR and environmental disclosures. The multiple regression analysis significantly predicted higher net profit for …

Valuation Strategies For Small Businesses' Intangible Assets, Lee Dupree

Walden Dissertations and Doctoral Studies

Small business owners who attempt to sell their businesses may not receive full value if they do not adequately value their intangible assets. The purpose of this multiple case study was to explore effective strategies business leaders used to value intangible assets when considering the sale of their businesses. The participants for this study were 5 business owners in a metropolitan area in the southeastern United States who had successful valuation experiences during the sale of their businesses. Data were collected through semistructured interviews with participants, methodological triangulation, observations, and review of company documents. Data were analyzed using thematic analysis, …

Strategies For Ensuring The Timeliness Of Small Business Financial Reporting In Nigeria, Nanzing Nangil Nden

Walden Dissertations and Doctoral Studies

Small business owners in Nigeria submit financial reports to regulators and stakeholders, and they often lack strategies to ensure timeliness in the Nigeria report rendition. Lack of accounting competence and audit lag in the preparation, rendition, and submission of financial statements and reports are some of the contributors to this lack of timeliness. The purpose of this multiple case study was to explore strategies that owners of small businesses used to ensure timeliness of financial reporting. The population for this study was 5 owners of small businesses in Nigeria. Management by objectives and Hoshin Kanri were the conceptual framework for …

Internal Control Strategies To Mitigate Fraud In Small Manufacturing Businesses In Cameroon, Thomas Ndive Molungu

Walden Dissertations and Doctoral Studies

Approximately 51.3% of small manufacturing businesses lack effective internal controls to deter fraud. Internal control strategies, when adequately implemented, can mitigate fraud and improve profitability in small manufacturing businesses. The objective of this single qualitative case study was to explore the internal control strategies used in a small manufacturing business to mitigate assets misappropriation fraud and improve profitability. Agency theory was the conceptual framework for this study. Five business managers in a small manufacturing firm in Cameroon participated in face-to-face semistructured interviews. The data analysis process included Yin's 5-step process. Identified themes included (a) governance at a higher management level, …

Funding Strategies For Smallholder Rice Farmers In Afadzato South District, Ghana, Faith S. Ababio-Twi

Walden Dissertations and Doctoral Studies

Agriculture revenue contributions to Ghana's gross domestic product have declined because of limited farm funding, which has constrained some smallholder rice farmers access credit to acquire necessary inputs, and to secure a stable market for their harvests. The purpose of this qualitative multiple case study was to explore successful strategies some smallholder rice farmers in the Afadzato South District of Ghana used in obtaining farm funding. Data collection included semistructured, face-to-face interviews with 9 smallholder rice farmers who successfully obtained farm funding. Previous research, reports, and policies of the Ghana Ministry of Food and Agriculture served as additional data collection …

Funding Strategies For Smallholder Rice Farmers In Afadzato South District, Ghana, Faith S. Ababio-Twi

Walden Dissertations and Doctoral Studies

Agriculture revenue contributions to Ghana's gross domestic product have declined because of limited farm funding, which has constrained some smallholder rice farmers access credit to acquire necessary inputs, and to secure a stable market for their harvests. The purpose of this qualitative multiple case study was to explore successful strategies some smallholder rice farmers in the Afadzato South District of Ghana used in obtaining farm funding. Data collection included semistructured, face-to-face interviews with 9 smallholder rice farmers who successfully obtained farm funding. Previous research, reports, and policies of the Ghana Ministry of Food and Agriculture served as additional data collection …

Preventive Strategies To Reduce Discrimination Lawsuits Against Restaurants, Kenneth James Welch

Walden Dissertations and Doctoral Studies

Discrimination lawsuits can bankrupt organizations and are a continuous problem for many organizations. The purpose of this multiple case study was to explore strategies restaurant managers used to deter discrimination lawsuits. The conceptual framework for this study was a theory of 4Cs, which represent critical thinking, collaboration, communication, and creativity. The targeted population consisted of 10 restaurant managers who have implemented successful strategies that reduced discrimination lawsuits, work in the Boston metropolitan area, and have 10 years of recent experience in the restaurant industry. Data were collected from face-to-face semistructured interviews, direct observation, and review of company document. Data analysis …

Effective Internal Controls For Recognizing Contracting Revenues, Antonio Ghaleb

Walden Dissertations and Doctoral Studies

Business leaders of contracting companies in Qatar struggle to develop appropriate internal controls over revenue estimates to mitigate the risk of financial statement manipulation. Grounded in the internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission, the purpose of this multiple case study was to explore strategies that business leaders responsible for financial reporting use to develop and implement effective internal controls for recognizing contracting revenues. Nine participants from 3 private contracting companies in Qatar who had implemented strategies to develop and implement effective internal controls for recognizing contracting revenues participated in face-to-face semistructured interviews. Through …