Accounting Commons^™

Research On Dual Performance Of Industrial Parks Driven By Big Data: Fsqca Analysis Using Resource-Based View, Xionghong Jiang

Dissertations and Theses Collection (Open Access)

Digital economic industrial parks serve as significant vehicles for the development of the digital economy, as highlighted in the national 14th FiveYear Plan for Digital Economy Development (hereinafter referred to as "the Plan"). The Plan identifies the digital transformation of industrial parks and clusters as a key task in the broader industrial digital transformation. Intelligent parks represent the future trend of park development. Current data reveals that there are over 80,000 industrial parks across China, with revenues of the top 100 parks in 2023 reaching RMB 37.9 trillion. In 2022 alone, investment in intelligent parks exceeded RMB 300 billion, a …

A Study On The Impact Of Second-Generation Involvement On Digital Transformation In Family Firms And Its Contingency Effects, Wenwu Shao

Dissertations and Theses Collection (Open Access)

Family firms, as a vital component of the global economy, dominate China's private sector. However, amid the global digital wave, they face dual challenges of generational transition and digital transformation. The involvement of second-generation successors profoundly influences strategic decision-making and digital transformation in family firms. Yet, existing research lacks a systematic theoretical framework and empirical evidence on the relationship between second-generation involvement and digital transformation in family firms, as well as its underlying mechanisms. The study thus examines the impact of second-generation involvement on digital transformation in family firms and its contingency effects.

Focusing on China's A-share listed family firms, …

Experience Accounting To Improve Strategic Decision-Making In A Rural Resort: Application Case Report, Mats Carlbäck, Ganna V. Demydyuk

Journal of Global Hospitality and Tourism

This report explores the application of Experience Accounting (EA) to enhance strategic decision making in a rural resort, focusing on improving profitability through customer-centric financial management. This study addresses the challenges faced by small- and medium-sized enterprises (SMEs) in the hospitality industry, particularly the lack of tailored information systems for effective decision-making. By integrating the Resource-Based View (RBV) and the stimulus-organism-response (S-O-R) paradigm, EA aligns cost accounting with customer-perceived value, optimizing resource allocation to enhance customer experience and willingness to pay. The case study of a rural upmarket resort demonstrates the practical implementation of EA, revealing insights into resource consumption …

Aggregate Earnings And Global Equity Returns, Yigit Atilgan, K. Ozgur Demirtas, A. Doruk Gunaydin, Aynur Dilan Tosun, Duygu Zirek

Department of Accounting and Finance Faculty Scholarship and Creative Works

This paper compares the predictive power of aggregate earnings for equity returns in international markets. We rank 51 non-US countries based on the time-series averages of their price synchronicity and market concentration measures, calculated at the firm level using daily data. We find that aggregate earnings negatively predict one-quarter-ahead stock returns in country groups that contain less synchronous and concentrated markets, as opposed to country groups that contain more synchronous and concentrated markets. We attribute the negative predictive power of aggregate earnings to a business cycle effect because high (low) corporate earnings correspond to economic expansions (contractions) that tend to …

Interactive Worksheets For Self-Study, Alice Luby

Case studies: Digital Education

Students can be intimated when attempting exam style questions in modules that require computations and numeric content. The large volume of numbers and the need for computations in Accounting can be very challenging for students, especially for those who don’t intend on becoming an accountant when they graduate. Some don’t have the confidence to get started or fear that if they get the first part wrong that they are wasting their time. It can be very difficult for students to get started on a question and to develop the skills they need to pass the end of year examination.

The Anonymous Voice, Alice Luby

Case studies: Digital Education

A student may not answer in front of peers because they lack confidence, are afraid to get it wrong and feel silly or don’t want to be seen as a ‘nerd’. Polling software reduces barriers by allowing students to post questions anonymously as well as responding anonymously to polls posed by the lecturer. Our aim should be to empower student to speak up and engage, however for first year students this can be daunting. Polling software can foster engagement providing an anonymous voice that can create a more dynamic and active learning space. According to one student ‘It is very …

Strategy & Leadership In Accounting & Finance Module Redesign, Lucy Bowe, Ruth O'Leary

Case studies: Digital Education

This year, we have been redesigning the "Strategy & Leadership in Accounting & Finance” module. This finalyear undergraduate module aim is to develop students' judgment, critical thinking, and ability to integrate knowledge to solve real-world business challenges. The module is delivered by a team of lecturers and employs multi-disciplinary case-studies to provide authentic learning and assessment. It is offered across three programs in the Faculty of Business resulting in high student numbers, which presents several challenges including time-tabling, room availability and attendance issues. We also wanted to encourage active student engagement, debate and the sharing of diverse perspectives.

Mobile Hyflex & Lessons Learned, Irene Neville

Case studies: Digital Education

My first Mobile HyFlex lecture was an insightful endeavour with 15 enthusiastic postgrad students on board, engagement was high, and their willingness to participate made for an energising experience. The high-spec hardware kit provided a solid foundation but an unstable Wi-Fi connection led to intermittent signal drops. If there is to be more widespread adoption of video camera over Wi-Fi going forward, the bandwidth requirements of the Wi-Fi network would need to be addressed and validated to ensure it can support multiple lecturers using the technology simultaneously, as this could be a bottleneck. Additionally, the camera, while impressive, seemed more …

Is More Always Better? An Experimental Examination Of The Effects Of Feedback Frequency, Narcissistic Oversensitivity, And Growth Mindset On Performance Accuracy, Joseph A. Johnson, Khim Kelly, Wioleta Olczak

Accounting Faculty Research and Publications

The provision of more frequent feedback to employees is increasing, although prior research has found mixed results as to the effect of increased feedback frequency on employee performance. Narcissism research identifies narcissistic oversensitivity as a key narcissistic subdimension that may result in particularly strong responses to performance feedback. We predict and find in an experiment that increased performance feedback frequency has a more negative impact on the performance accuracy of individuals with higher levels of narcissistic oversensitivity and that this negative interactive effect of feedback frequency and narcissistic oversensitivity is mitigated by the priming of a growth mindset. These results …

The Effect Of Narcissism And Contract Frame On Employee Performance In The Presence Of An Ex Ante Target, Theresa Libby, Wioleta Olczak

Accounting Faculty Research and Publications

Incentive contracts containing ex ante targets are prevalent in organizations. Although prior research indicates that contract frame has no significant impact on employee performance when an ex ante target is assigned, we provide a more nuanced view by examining the role of narcissism in this relationship. Results indicate when an ex ante target is assigned, less narcissistic employees perform better than more narcissistic employees regardless of contract frame. In addition, target difficulty plays a role. When narcissism is lower, employees working under a less difficult target perform better than those working under a more difficult target, but there is no …

The Impact Of Moral Courage On Peer-Reporting Intentions, Taterial A. Mcclendon

Theses and Dissertations from DePaul University

Occupational fraud remains a pervasive threat across all organizational levels, with the potential to undermine ethical standards and organizational integrity. Employees are not only central to shaping the ethical climate but also serve as critical agents in identifying and addressing unethical conduct (Brink et al., 2022). Understanding how individuals evaluate unethical behaviors such as occupational fraud through the lens of their own moral standards offers valuable insight into mitigating such misconduct.   In this context, professional moral courage emerges as a key factor, representing the willingness to uphold ethical values despite potential personal or professional risks. This study explores the role …

Undergraduate Accounting Capstone: Enhancing Integration, Reflective Learning, And Workplace Transition For Future Professionals, Duan Ning, Magdeleine Lew, Clarence Goh, Poh Sun Seow, Gary Pan

Research Collection School Of Accountancy

This study examines whether a university capstone course focused on accounting data and analytics equips undergraduate accounting students with the relevant professional and technological skills for future work. There is concern that the traditional accounting curriculum, which often emphasizes theoretical knowledge and technical skills, may not sufficiently prepare students for the complex, data-driven environment in the workplace. Therefore, our study is important because professional and technological skills are essential skills that students need to thrive in complex, data-driven environments, and our study provides insights into whether a capstone course can equip students with these skills. To examine these issues, we …

The Impact Of Sustainable Urban Development On The Issuance Of Urban Investment Bonds, Xinglin Shou

Dissertations and Theses Collection (Open Access)

Investment, export, and consumption have been viewed as the three driving forces behind economic development in China. Among these, investment has remarkably contributed to the urbanization in the context of China's sustained growth and development. Urbanization involves the mergingof large and medium-sized cities with surrounding areas, renovation of shantytowns and aging urban neighborhoods, and transformation of rural regions into urban areas, culminating in the establishment of a unified market. Such advancements have promoted infrastructure projects that are spearheadedby local governments and aligned with urbanization, thus catalyzing the growth of China's real estate industry, stimulating the Chinese economy, andextending the urbanization-related …

Internal Control And Urban Investment Bond Issuance, Feixiong Zhu

Dissertations and Theses Collection (Open Access)

With the rapid growth of China's economy, the financing needs of local governments are increasing, and municipal investment bonds, as animportant financing tool for local governments, play a pivotal role in the capital market. However, the rapid development of the municipal investment bond market has also brought about problems such as inadequate informationdisclosure and accumulation of market risks, which has aroused widespreadconcern about potential financial risks. Against this background, the state has strengthened the regulation of municipal bonds, emphasized the importance of compliance management, and introduced a series of policies and measures toimprove the transparency and standardization of the market. …

The Impact Of Awards And Honors On Project Bidding, Ren Wang

Dissertations and Theses Collection (Open Access)

This dissertation conducts a systematic study on the successful transformation and upgrading of China's automotive industry over the past decade, especially the remarkable progress made in the field of Electric and Intelligent Vehicles, and examines how China's automotive industry chain has seized the historical opportunity of the great transformation of the global automotive industry by “Four Modernizations”—electrification, intelligentization, lightweighting and modularization along the path of "Independent Innovation", and realized the overall improvement of both corporate performance and industrial strength under the synergy of strategic investors.

China has newly become the world's largest automotive exporter and successfully built up an advantageous …

The Impact Of Ai Usage On Employee Work Outcomes: The Mediating Roles Of Personal Control And Job Insecurity And The Moderating Role Of Ai Trust, Tiantian Wang

Dissertations and Theses Collection (Open Access)

The widespread application of artificial intelligence (AI) technology in the workplace offers significant potential for process optimization andperformance improvement. However, the psychological mechanisms throughwhich AI usage affects employee outcomes remain underexplored. To address this gap, the present study investigated a sample of 170 employees froma media company in China, utilizing a three-wave longitudinal survey design. Specifically, this study examined how AI usage influenced employee creativity and task performance improvement through two mediatingmechanisms: the enhancement of personal control in problem-solving and the elicitation of job insecurity. Furthermore, the moderating role of trust in AI inthe relationship between AI usage and job …

Digital Capabilities And Customer Service Levels Of Small And Medium Sized Manufacturing Enterprises, Yuegang Niu

Dissertations and Theses Collection (Open Access)

The level of customer service, as an important tool for the differentiatedcompetition of small and medium-sized manufacturing enterprises, has reshaped the value creation model of these enterprises. With the rise of service-oriented manufacturing enterprises under the "manufacturing service- oriented" model, this is a business model that combines manufacturing andservices. It not only provides physical products but also offers related value- added services. This indicates that small and medium-sized manufacturingenterprises urgently need to enhance their digital capabilities in the digital age to achieve dynamic upgrades and further improve their customer service capabilities. High-quality customer service capabilities have put forward newrequirements for …

The Message Framing Effects In The Process Of Health Behavior Change, Zixia Fang

Dissertations and Theses Collection (Open Access)

As a key means to promote health behavior change, information intervention has gradually attracted widespread attention from all walks of life. The same information presented in different ways may lead to different decision-making judgments, especially in the process of transmitting and receiving health information, which affects individual behavioral intentions and health consumption decisions. This information framing effect is considered by most scholars to be an important factor in health behavior intervention, but its specific mechanism of action in health behavior change has not been fully discussed. This paper constructs a theoretical model of information framing effect to explore the specific …

Borrowing In The Dark: The Role Of Financial Education In Payday Loan Dependence, Abdullah Mohammad Mahi, Solomon Wang

Posters - 2025

Payday loans, a form of short-term, high-interest credit, have become a contentious financial instrument in the United States. Though they provide immediate access to cash for individuals, they are largely criticized for reinforcing consumers' financial vulnerability. With APRs consistently surpassing 400%, payday loans not only carry high risk but continue to be widely popular, attracting an estimated 12 million Americans every year. This research delves into the relationship between financial literacy and the utilization of payday loans. The payday lending market thrives by targeting individuals in financial distress, who are typically lowincome, young, and economically marginalized, making them particularly susceptible …

Institutional Cross-Ownership Of Peer Firms And Revelatory Price Efficiency, Young Jun Cho, Holly I. Yang, Yue Zhao

Research Collection School Of Accountancy

We argue that cross-ownership increases the amount of private information in stock price, enhancing the ability of stock price to provide feedback to managers. Consistent with this argument, we find greater cross-ownership heightens a firm’s investment-q sensitivity. This effect is stronger for firms with a lower propensity for voluntary disclosure and for firms whose managers hold less private information. Furthermore, we find that cross-ownership is negatively associated with the sensitivity of a firm’s investment to its peers’ stock prices. Additionally, cross-ownership has a stronger impact on the investment-q sensitivity when measured among investors who trade more actively the …

Sales Skill Development For Next Generation Of Accounting Professionals: From Accountant To Partner, Scott Cohen, Dena Breece, Michael Rodriguez, Chelsea Schrader

Atlantic Marketing Journal

With the exodus of accounting professionals due to retirement, firms are challenged to replace skilled employees with a newer generation, Millenials and Generation Z (CPA Practice Advisor, 2024). To bridge the gap, the authors explore how soft skills (communication and relationship management) are necessary for newer accounting professionals to not only fill the talent gap but also help them be promoted to senior-level positions in their firms. Using Human Capital Theory (HCT) as our foundation, a content analysis using responses from 30 accounting leaders found unique skills such as communication, presentation, and relationship building are crucial in the development of …

Sustainability Reporting On Nonprofit Organizations: A Perception Study On The Level Of Indicator’S Adequacy In Social Action Entities, Ainhoa Saitua Iribar, Javier Corral Lage, Noemi Peña Miguel, Izaskun Ipiñazar Petralanda

Journal of Nonprofit Innovation

The information reported by Nonprofit Organizations (NPO) is a fundamental signal to obtain financing of donors and also legitimacy of its activities in a stakeholder approach. But nowadays, companies and other types of entities are more obliged to provide information on their sustainability performance and risks. By means of a survey in a region of Spain, the purpose of this study is to select the main indicators that apply to Social Action Entities from the Third Sector (SAETS) to hold them accountable for the impact of their activity in social, environmental, and good governance terms. The results will contribute to …

Ireland’S Tax Strategy And The Apple Case: A Growth Engine For The Irish Economy?, Xiaoming Zhang, Jeanne Sumrall

SACAD: Scholarly Activities

Ireland’s corporate tax strategy, marked by notably low effective tax rates, has attracted multinational corporations, especially Apple (Doyle, McCarthy, Tuck, & Barry, 2025).

This research examines Apple's tax practices, including exceptionally low effective tax rates (as low as 0.05% in 2011 and 0.005% in 2014). It's equivalent to earning 1 million dollars while only paying $50 in taxes. Additionally, it evaluates the economic impact of the European Commission's €13 billion tax ruling on Ireland’s growth (Christensen & Clancy, 2018).

Objectives include understanding Apple’s tax avoidance strategies and evaluating their economic effects in Ireland.

Valuing Small Business: Applying Wacc To Ipo Data, Joshua Tyler Stevenson

Undergraduate Theses

This study explores how the weighted average cost of capital (WACC) can be used to value small businesses by applying to model to IPO data. Small businesses differ greatly from the publicly traded companies WACC is normally used for, so using the model presents some challenges. By applying the model to small firms that underwent the initial public offering process, this study was able to determine that WACC may be a useful valuation tool if some adjustments are made for the industries being analyzed.

A Guiding Resource In The Field Of Qualitative Enquiry: A Review Of Kathleen Demarrais, Kathryn Roulston, And Janie Copple’S Qualitative Research Design And Methods: An Introduction, Solomon Terfasa Dinka

The Qualitative Report

In my review of Qualitative Research Design and Methods: An Introduction by Kathleen deMarrais, Kathryn Roulston, and Janie Copple (2024), I found that the book is an essential resource for both new and experienced researchers interested in qualitative studies. The authors provide an in-depth framework for understanding different qualitative research methodologies, seamlessly combining theoretical concepts with practical applications. They also include helpful examples that illustrate how these methodologies can be applied in real-world settings. These are remarkable aspects of the book that I particularly valued in my review.

In The Eye Of The Storm: Investor Sentiment And Audit Quality In Korean Financial Reporting, Antonios Persakis, Georgios Kolias

Economic and Business Review

Background and objective: We investigate whether financial reporting quality is associated with economic policy uncertainty and examine the moderating roles of investor sentiment and audit quality during periods of high uncertainty.

Methods: This study focuses on firms listed on the Korea Stock Exchange over the period 1998–2021. We employ a dynamic panel-data model and utilize the Arellano–Bover/Blundell–Bond system estimator, a two-step generalized method of moments estimator that leverages instrumental variables to mitigate the issue of endogeneity.

Results: The empirical result provides support for the hypothesis suggesting that Korean economic policy uncertainty is positively associated with financial reporting quality, indicating that …

Gambaran Manejemen Capaian Target Pendidikan Dan Pelatihan Pegawai Non-Klinis Unit Keuangan Rumah Sakit Abc, Virgiawan Agung, Angestika Wilandari

Jurnal Administrasi Bisnis Terapan

Education and training for non-clinical employees in hospitals is an important element in improving employee competence and performance to support optimal health services. This study aims to provide an overview of the achievement of education and training targets for non-clinical employees in the financial unit of ABC Hospital. The research method used is a qualitative approach with data collection through interviews with non-clinical employees of the finance unit and secondary data analysis of training records in 2023. The results showed that the training achievements of non-clinical employees still did not meet the set target of 150 hours per year. The …

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 Influence Of Digitization Degree On The Internationalization Performance Of Family Firms, Hao Zhang

Dissertations and Theses Collection (Open Access)

In the report of the 20th National Congress of the Communist Party of China, it was clearly stated that efforts should be made to accelerate the development of thedigital economy, deepen the integration of the digital economy with the real economy, and strive to build a digital industrial cluster with international competitiveness. This grand blueprint not only highlights China's high regard for the future development of the digital economy but also points out the direction for China's economictransformation and upgrading. Meanwhile, the "Overall Layout Plan for Digital ChinaConstruction" further elaborates on this strategy and sets the ambitious goal of basically …

Identical Ratios: A Red Flag Of Ratio Management, Qianhua Ling, Andrea Alston Roberts

Accounting Faculty Research and Publications

This paper identifies a helpful red flag stakeholders can use to detect whether a nonprofit has managed its financial information. This red flag is reporting an identical program ratio—that is, the nonprofit organization reports the exact same ratio in multiple years—while reporting a large change in total spending. We find nonprofits are more likely to report identical program ratios when resource providers rely on ratios; pay is determined, at least in part, by performance; and the potential for regulatory interference is high. This paper also identifies the cost allocation techniques and the specific expenses nonprofits likely manage. We find most …