Business Administration, Management, and Operations Commons^™

Ethical Implications Of Friendly Takeovers: A Financial Manager’S Story, Barbara Tarasovich

WCBT Faculty Publications

Case study in which Bernadette was heading the corporate acquisitions team. It was important for Bernadette to be certain that there was no unethical behavior on the part of the project and management team responsible for the acquisition and integration of these companies. The pressures to achieve synergies can often result in people problems, cultural value, and ethical differences that impede the smooth integration of companies. For each acquisition, Bernadette needed to ensure that the newly acquired assets were secure. In addition, she had to ensure that the acquired companies were not employing inappropriate accounting practices in order to inflate …

Women In The Workforce: An In-Depth Analysis Of Gender Roles And Compensation Inequity In The Modern Workplace, Rebecca L. Ziman

Honors Theses and Capstones

This paper explores the increase in participation and education of American women in the workforce with a special focus on women in business and accounting roles. The paper then goes on to discuss the wage gap between genders, how to remedy inequality in the workplace, and highlights several reasons why pursing a solution to gender inequality is beneficial for both the employee and the company.

Corporate Myths : Sourcing And Vendor Management In Asia Pacific, Singapore Management University

Perspectives@SMU

Sourcing and vendor management need the urgent attention of senior management. The current uptick in poor and corrupt sourcing practices and weak governance provide a compelling reason.

Should Religious Organizations Worry About Irs Audits?, Sarah J. Webber, Janet S. Greenlee

Accounting Faculty Publications

A great deal of media attention has focused on recent perceived financial abuses of churches and religious organizations. Cases of fraud within religious organizations have fueled the public perception that churches require some form of monitoring to prevent financial abuse. However, the IRS has limited authority to audit religious organizations under section 7611, and the results of such audits are generally unavailable to the public.

Through a Freedom of Information Act request, we obtained the outcomes of all section 7611 IRS audits of religious organizations conducted between 2001 and 2010. We found that although the number of both churches and …

Anticipating, Preventing, And Surviving Secondary Boycotts, Judith Schrempf-Stirling, Douglas A. Bosse, Jeffrey S. Harrison

Management Faculty Publications

Even the best stakeholder-managed firms can suffer when they become the targets of a secondary boycott, as recent headlines attest. A secondary boycott is a group’s refusal to engage a target firm with which the group has no direct dispute in an attempt to sway public opinion, draw attention to an issue, or influence the actions of a disputant. This article provides a new perspective and tools for both scholars and managers concerned with this phenomenon. Building on a stakeholder theory foundation, we examine possible actions managers can take to avoid being surprised by a secondary boycott, propose conditions that …

The Intangibles Of M&A Deals, Singapore Management University

Perspectives@SMU

You have worked hard to buy over a company; you have to work harder now to avoid seeing its value disappear

Standard Costing Variances: Potential Red Flags Of Fraud?, Cecily A. Raiborn, Janet B. Butler, Lucian Zelazny

Accounting Faculty Publications

This article focuses on how standard cost variances can be used in detecting potential fraudulent activities. Each primary type of variance (material, labor, and overhead) is addressed with a discussion of possible inappropriate causal factors. Additionally, internal controls, graphic techniques, and other methods that can be implemented to combat fraud are provided.

Corporate Social Responsibility, Daniel H. Brown

Senior Honors Theses

This paper will address Corporate Social Responsibility (CSR) and its far-reaching implications. Initially, the term CSR will be introduced and defined to provide the backbone for the following discussions. The paper will address the theoretical constructs of CSR, managerial strategies for implementing CSR and the application of stakeholder theory. The thesis is built upon Dr. Archie Carroll’s four-part CSR construct. In addition, international standards of CSR, with a focus on Nike, Inc.’s actions, will be evaluated.

Corporate Evolution: From Ngos And Social Enterprises To ‘Good Companies’, Singapore Management University

Perspectives@SMU

Frequently seen as an alternative to the realities of hardcore corporate life, social entrepreneurship and its emphasis on giving back to society after a life of abundance, may well become a thing of the past, along with Non Government Organisations (NGOs), which often act as watchdogs of corporate and government policy and practice. Both will likely transition into and underpin new ‘good companies’. At least that’s the view of leading Singapore social entrepreneur, Jack Sim, the founder of the World Toilet Organisation (WTO).

Rhody's Run For Dana-Farber 5k, Bryan P. Poston, Mark Albanese

Senior Honors Projects

The event itself was designed to benefit the Dana-Farber Cancer Institute and the Jimmy Fund. In the early stages of the project, it was clear that a charity event would have the largest impact both on our experiential learning as well as the community as a whole. Dana-Farber was selected as the events beneficiary due to their impressive contributions to cancer research worldwide. While the success of the project isn't solely determined by charitable contributions we collected, it provided a form of measurement of progress throughout the semester. With the goal of simultaneously promoting student health, the event was organized …

The Importance Of Information Integrity: In A Data-Driven World, Unreliable And Inaccurate Information Can Lead To Bad Decision-Making, Sridhar Ramamoorti, Madhavan K. Nayar

Accounting Faculty Publications

What is information integrity? It is the trustworthiness and dependability of information. The credibility of information depends on whether we are getting it from sources we can trust. After all, the value of information to the decision-maker and problem-solver consists first in its integrity, and then in its usefulness and usability. Why? Because, even the best chef knows that you can't make a good omelet out of bad eggs! Consider the emerging trend of big data (see" Big Data" on page 34). According to IBM, people create 2.5 quintillion bytes of data every day (a quintillion is 1 followed by …

Corporate Historical Responsibility (Chr): Addressing A Past Of Forced Labor At Volkswagen, Claudia Janssen Danyi

Faculty Research and Creative Activity

This article introduces corporate historical responsibility (CHR), a concept that can guide organizations when addressing dark corporate histories. CHR holds that organizations have responsibilities toward victims of past corporate practices and toward present reconciliatory discourse. Volkswagen’s discourse about its history of forced labor during WW II serves as an example of CHR. The rhetorical analysis illustrates that CHR hinges on the recognition of the past as a moral issue and on the organization’s ability to create historical accountability, take responsibility, make public acknowledgements, and remember its past. It further illustrates that CHR creates sustainable policies that can strengthen corporate citizenship …

The Use Of Management Control Systems To Formulate And Implement Csr Strategy: A Levers Of Control Perspective, Diane-Laure Arjaliès, Julia Mundy

Business Publications

Little is known about the role of management control systems (MCS) in managing the strategic processes that underpin Corporate Social Responsibility (CSR). To enhance our understanding of this phenomenon, this study employs Simons’ (1995) levers of control framework to explore how organizations leverage MCS in different ways in order to drive strategic renewal and trigger organizational change while simultaneously supporting society’s broader sustainability agenda. Drawing on data gathered from France’s largest listed companies – members of the CAC 40 – we provide insights into the structures and processes that companies employ to design, implement and monitor their CSR strategy. In …

Walmart's Sustainability Journey: Lee Scott's Founding Vision, Andrew Spicer, Laura Lambdin

Wal-Mart Sustainability Case Project

The first case—“Lee Scott’s Founding Vision”—takes the perspective from the apex of the organization as Walmart’s CEO, Lee Scott, develops and articulates his vision of what Walmart hopes to achieve by pursuing an aggressive sustainability strategy. This case explores the pressures that led Scott to announce the company’s ambitious sustainability goals: achieving zero waste, 100% renewable energy, and selling sustainable products. It also explores the choices made when defining and communicating the scope of the strategy, particularly through an in-depth analysis of his announcement of Walmart’s new goals in his October 2005, “Twenty-First Century Leadership” speech.

Underwriting Syndicates In Bric Countries: Determinants Of Syndicate Size And Member Selection

Fordham Business Student Research Journal

The process of startup firms raising capital through equity markets by issuing shares to the public is a strong sign of financial growth and innovation. Going public requires the issuing firm to share information with potential investors and requires financial institutions to underwrite the effort, typically through a syndicate. The underwriting syndicate is a coalition of competing banks that serve as intermediaries between the firm and the investors. In emerging nations, this process is compounded by the differences in the maturity of the financial markets and the economic environment. The growth and significance of capital markets in the BRIC (Brazil, …

Nol Poison Pills: Using Corporate Law For Tax Purposes, Sarah J. Webber, Karie Davis-Nozemack

Accounting Faculty Publications

Hundreds of thousands of corporations report net operating loss (NOL) carryovers every year.1 Corporations, with the benefit of NOL rules, may turn disappointing losses into favorable tax results. During economic recovery, corporations are in better position to fully utilize the benefits of NOLs generated in prior years. NOL usage is not without peril, however. Corporations should carefully monitor corporate ownership changes to ensure that NOLs are not lost to the NOL trafficking rules. Under the NOL trafficking rules, excessive shareholder turnover triggers substantial NOL limitations. Unfortunately, corporations are not in control of their shareholder turnover, and therefore not in complete …

Nonprofit Funding Agencies’ Review Of Grant Recipients, Siobain Mcilvain

Honors Theses - Providence Campus

Nonprofits need to be just as responsible as public corporations. Nonprofit funding agencies have the responsibility for evaluating the organizations they fund to make sure that they are operating with high integrity, maintaining strong internal controls, remaining financially stable, and overall being good stewards of the funds received. This paper will explain the criteria that a funding agency should follow in order to affect this process, as well as how a recipient nonprofit will benefit from following the criteria.

Engaging The Corporate Citizen: Social Challenges, Business Solutions, Singapore Management University

Perspectives@SMU

When he came up with the idea of selling toilets in Cambodia, where more than 60 per cent of the population does not have access to basic sanitation, National Volunteer and Philanthropy Centre chief executive Laurence Lien was laughed at. His detractors told him: "Nobody is going to purchase toilets from you because this is a community that is dependent on (financial) aid. "But tens of thousands of the toilets were sold within the first few months. Speaking at the Africa Singapore Business Forum, Connex, held at Singapore Management University in August 2012, Lien credits the success of the …

Sabbath & Management, Theology & Application, Michael E. Cafferky

Faculty Works

Without detracting from the importance of setting aside one day of worship each week some scholars believe that the meaning of Sabbath contains broader principles. This paper presents a summary of Sabbath theology based on two biblical themes: Creation and Covenant. It provides support for why managers should consider applying Sabbath principles in their work. Part III shows some of the ways in which this might play out in managerial work.

Communicating Ethics: Analysis Of Annual Letters To Stakeholders, Christopher Bryan

Communication & Leadership Dissertations and Theses

This research examines how executives, leaders and managers communicate their sense of ethics. Literature from various disciplines is increasingly focusing on the strong ethical tone-at-the-top and strong ethical culture to prevent organizational wrongdoing. The literature suggests that leaders face unique challenges in communicating their ethics and that the communication of ethics is inhibited by a psychological bias and the work is grounded in the cultural communication theory of Geertz and Pacanowsky and the organizational culture work of Schein. The research focuses on CEO annual letters written to stakeholders. This form of communication is a high-profile channel of communication and written …

Whole Foods Market ™ Case Study: Leadership And Employee Retention, Kristin L. Pearson

MBA Student Scholarship

Employee retention can be a challenge for Human Resources in today’s business climate, especially in retail food service occupations due to long and sometimes unpredictable hours, limited benefits, and growth potential to name a few. Despite the obstacles, Whole Foods Market has been able to overcome such limitations allowing employees flourish and as a result have set an industry benchmark for reducing voluntary turnover. This case study research is an examination of Whole Foods Market CEO John Mackey and his modern approach to leadership and its effect on employee retention. The purpose of the research is to examine the association …

The Impact Of Nationality, Gender, And Education On Students’ Buying Attitudes Towards Ethical And Socially Responsible Products, Christina Blundin, Suphamas Chatvisedphan, Siraprapa Dusadeewanich, Elena Perova, Xuebo Wang

MBA Student Scholarship

In today’s corporate climate, a company’s ethical and social responsible (ESR) involvement raises concern amongst consumers. Companies seek methods to demonstrate their high level of ESR in order to win customers’ loyalty. Prior research has been performed examining different variables with regards to the purchase of ESR products. This study utilizes empirical evidence from a private university in Rhode Island, Johnson & Wales University to investigate the significance of demographic variables such as nationality, gender and educational level with regards to students' ESR buying attitude. Additionally considered and analyzed external factors are product price, advertisement and industry concern. Results indicate …

Corporate Social Responsibility: Fallacies And Flaws, Christina Blundin

MBA Student Scholarship

Over time, the ideals of business and society have become discordant from one another. When exactly this occurred is not as important as the effects it has had. When society began asking more from business, it voiced its concerns over companies solely existing to create profits, as well as their lack of responsibility to society. Consequently, businesses were coerced into performing acts of Corporate Social Responsibility (CSR), and philanthropy, to justify the profits they receive. However, in the pursuit of CSR, both business and society got short changed. They misconstrued the tenants of CSR. Each thought that it was the …

F.A.C.E.S. (Faculty Academic Community Education Showcase): Professional Growth Experiences In A Career University, Paul J. Colbert, Ph.D.

MBA Faculty Conference Papers & Journal Articles

Institutes of higher education exist for the purpose of developing, fostering, nurturing, and stimulating the intellectual growth and development of students. The core values of a college education provide students conceptual and practical educational opportunities that focus on improving their skills and knowledge. These skills and knowledge translate into purposeful, real-life learning experiences. However, in the academic community, learning is not restricted to students. Faculty, too, must be supported and provided opportunities for personal and professional growth and development. Although professional development is not a novel concept in the education profession, schools often take up the gauntlet, but fall short …

Forensic Disciplines For Objective Global Strategic Analysis, Dale H. Shao, Lawrence P. Shao, Ralph E. Mckinney Jr.

Management Faculty Research

The global nature of investing requires a thorough analysis of the firm to determine the strategic viability of the firm for investment purposes. In addition, businesses are being held more accountable for the statements they make and the actions they take concerning their business. Several forensic disciplines have recently emerged that may supply subjective and objective data that can assist investors in making their final investment decisions and determining if ongoing businesses are truly doing what is in the best interest of their shareholders. Another factor influencing the increase forensic analyses of national and multinational corporations is the increase in …

Paying The Irs Whistleblower: A Critical Analysis Of Collected Proceeds, Karie Davis-Nozemack, Sarah J. Webber

Accounting Faculty Publications

Congressional changes to the IRS Whistleblower Program were intended to induce more participation in the program by allowing larger incentives and greater certainty that whistleblowers would be paid. Since the Program was amended, tax whistleblower tips have increased 76 percent1 and revenue collected due to whistleblowers has increased 79 percent.2 Despite a rise in tips and revenue collected, whistleblower payments have not increased. In fact, the number of tax whistleblower awards paid has decreased 44 percent.3 We hypothesize that this trend is due to the administration of the program but also to the interpretation of “collected proceeds.” Collected proceeds are …

The Emergence Of A Standards Market: Multiplicity Of Sustainability Standards In The Global Coffee Industry, Juliane Reinecke, Stephan Manning, Oliver Von Hagen

Management and Marketing Faculty Publication Series

The growing number of voluntary standards for governing transnational arenas is presenting standards organizations with a problem. While claiming that they are pursuing shared, overarching objectives, at the same time, they are promoting their own respective standards that are increasingly similar. By developing the notion of ‘standards markets,’ this paper examines this tension and studies how different social movement and industry-driven standards organizations compete as well as collaborate over governance in transnational arenas. Based on an in-depth case study of sustainability standards in the global coffee industry, we find that the ongoing co-existence of multiple standards is being promoted by …

Papers Of Mark Elliott - Ethics_Economics In Russia Arc2005-002 - Finding Aid, Mark Elliot

Finding Aids

No abstract provided.

Fund-Management Gender Composition: The Impact On Risk And Performance Of Mutual Funds And Hedge Funds, Angela Luongo

Fordham Business Student Research Journal

This paper examines gender differences in fund managers’ risk tolerance and performance. We explore these differences in both the universe of U.S. mutual funds and hedge funds using risk and performance metrics that cover one-year, three-year, and five-year horizons. We find that funds managed by women outperform those managed by men with less risky portfolios. The outperformance persists after adjusting for risk. Overall, the results indicate that female fund managers are severely underrepresented despite their quality performance. A workgroup comprised more equally of male and female managers is likely to lead to greater stability in the financial markets due to …

Nokia Siemens Networks: Just Doing Business – Or Supporting An Oppressive Regime?, Judith Schrempf-Stirling

Management Faculty Publications

This case study examines the relevance of taking social and political factors into consideration when a corporation is making a key business decision. In September 2009, Simon Beresford-Wylie, the outgoing CEO of Nokia Siemens Networks (NSN), was reviewing the company’s achievements — while acknowledging the latest public criticism regarding NSN’s business relationship with the Iranian government. In the summer of 2009, NSN was accused of complicity in human rights violations linked to Iran’s presidential election. The company sold network infrastructure and software solutions to the Iranian government, which then used this technology to observe, block, and control domestic communications. Should …