Business Administration, Management, and Operations Commons^™

Two Essays On The Unintended Consequences Of Sarbanes-Oxley On Small Banks And Small Businesses, Earl C. Howell

Dissertations, Theses and Capstone Projects (Full IR Collection)

These essays examine the impact of the Sarbanes-Oxley Act on small banks (Essay #1) and small businesses (Essay #2). Sarbanes-Oxley (SOX), passed in 2002 by the Congress of the United States, was intended to enhance the security of the public shareholder through extensive reporting and compliance programs. As some compliance costs are fixed, the costs of SOX would logically fall disproportionately upon smaller banks, possibly producing unintended consequences. These costs if significant may impact the bank’s choice of strategy. How then can the bank respond? The expectation of a negative impact on small banks is well documented, and consistent with …

Influences On Supply Manager Behavior Toward Environmental Responsibility, James Anthony Swaim

Dissertations, Theses and Capstone Projects (Full IR Collection)

As firms invest a substantial amount of time, effort, and funds to purchase goods and services, it is questionable if organizations will reach environmental sustainability objectives without supply manager active involvement. Although existing research has identified low supply manager support for environmental buying, there is little theoretical understanding and explanation relating corporate environmental policies and objectives to individual behaviors. Consequently, this dissertation seeks to provide insight into understanding and overcoming a lack of supply manager support for environmental sustainability. A research model based on the Theory of Planned Behavior used survey data from practicing supply managers to study the behavioral …

Optimal Allocation Of Resources In Airport Security: Profiling Vs. Screening, Aniruddha Bagchi

Faculty Articles

No abstract provided.

An Examination Of The Influence Of Top Executives On Entrepreneurial Orientation, James Ruben Boling

Dissertations, Theses and Capstone Projects (Full IR Collection)

This collection of essays examines the influence that top executives have on the level of entrepreneurial orientation (EO) within an organization. EO is defined as the degree to which a firm exhibits behaviors and managerial philosophies that are innovative, proactive and risk-taking. EO is an extensively studied construct, yet there is still much to be explored and understood about its effects and predictors. This study adds to the discussion by examining predictors of EO in the two essays.

Essay 1 examines the influence of top management team characteristics on entrepreneurial orientation and the moderating effect of managerial discretion. It adds …

Extended Stakeholder Orientation: Influence On Innovation Orientation And Firm Performance, Vijay K. Patel

Dissertations, Theses and Capstone Projects (Full IR Collection)

In search of drivers of sustainable competitive advantage, this study integrates aspects of stakeholder theory and market orientation. The work results in the concept of extended stakeholder orientation incorporating proactive elements for the first time. Market orientation focuses on customers and competitors – two key stakeholders. Stakeholder theory seeks to broaden the focus to a wider group of stakeholders including employees and shareholders who together with customers and competitors are seen as ‘essential’ stakeholders. Relationships, interactions and ongoing mutual impact on firm activities involving essential stakeholders are fundamental and frequent. While other views of stakeholder theory place more emphasis on …

Job Embeddedness: Do The Interaction Effects Of Attitude, Personality, And Exchange Relationships Detract From Performance?, Juanne V. Greene

Dissertations, Theses and Capstone Projects (Full IR Collection)

Job embeddedness (JE) research has considered the web of connections that attach an individual to their work organization. Empirical evidence suggests that high JE is related to reduced turnover and improved individual task performance. Scholars have also suggested the potential for negative implications of JE when the web of connections serves to trap the individual in the organization. This study explores the boundary conditions that may add light to this potential dark side of JE by considering how variance in individual attitude, personality, and exchange relationships may moderate the relationship between JE and both performance and counterproductive behavior. Moderated hierarchical …

Intellectual Capital And Firm Performance: An Empirical Study Of Software Firms In West Africa, Mohammed-Sani Abdulai, Youngsun Kwon, Junghoon Moon

The African Journal of Information Systems

This study investigates factors instrumental to the success of software industries of the 3I Nations (India, Ireland and Israel), examines the relationship between its elements, and studies the performance of software firms in West Africa. The study draws on concepts from multiple theoretical perspectives to develop a model for assessing the relationship between intellectual capital of software firms and their performance. The developed model was experimentally validated through a field survey of 83 software companies in West Africa using the Partial Least Square method. The survey results show significant relationship between the elements of intellectual capital and competitive capabilities of …

Ceos, Cfos, And Accounting Fraud, Douglas M. Boyle, Brian W. Carpenter, Dana Hermanson

Faculty Articles

The article focuses on fraudulent financial reporting, which has been a long-standing concern for the U.S. investors. It discusses the findings of a study that provides valuable insights into the role of chief executive officers (CEO) and chief financial officer (CFO) in the prevention of such situation. Also provided are key anti-fraud resources including a fraud risk management program, the assessment of fraud risk exposure and prevention techniques.

Accounting Restatements Arising From Pcaob Inspections Of Small Audit Firms, Dana R. Hermanson, Richard W. Houston, Zhongxia Shelly Ye

Faculty Articles

The article presents an analysis made by authors of PCAOB small firms inspection reports in order to examine the types of accounting restatements triggered by PCAOB inspections of small audit firms. The PCAOB Inspection Process is elaborated. The result of the analysis of the authors of PCAOB-triggered restatements by clients of small audit firms reveal that complex, technical accounting areas account for the majority of restatements. Particular attention to unique, complex and accounting issues is encouraged for issuers and small audit firms.

Mindful Leadership, Lyn Hopper

Georgia Library Quarterly

The author proposes mindful leadership for library officers and staff. She says that such leadership may be difficult to practice amid declining budgets but it is essential for effective leadership. She adds that psychologist Ellen Langer noted that job mindfulness boosts productivity, flexibility, leadership, innovation and job satisfaction. She claims that mindfulness originated from Buddhism by Buddhist monk Thich Nhat Hanh to reduce stress and encourage healing.

A Psychological Perspective On Cultural Difference: Epistemological Heterogeneity And Individual Heterogeneity Across Cultures, Kamal Fatehi, Uday S. Tate

Faculty Articles

Most cross-cultural studies of management have been sociological type. Conventional view of cultures and sociological perspective has resulted in the assumption that within each culture members are homogeneous in their psychological make-up, logic, and perspective. Although researchers have reminded us that people vary on pivotal psychological dimensions, both on a between-country and within-country basis, these reminders were not heeded. Maruyama’s theories and research on epistemological heterogeneity, and individual heterogeneity across cultures, or as it is called, mindscape, were the exception. This paper elaborates on epistemological heterogeneity and individual heterogeneity across cultures. It suggests that researchers in international management could use …

Key Factors For Successful Export Performance For Small Firms, Lance Eliot Brouthers, George Nakos, John Hadjimarcou, Keith D. Brouthers

Faculty Articles

What key factors result in superior export performance for small firms from small countries? Drawing on the internationalization process model and organizational learning theory, the authors hypothesize and find that (1) emphasizing international sales while (2) restricting exports to a few foreign markets results in superior perceived export performance for the sample of small firms from Greece and several Caribbean countries. Emphasizing international sales while focusing on a few markets enables small firms to develop expertise in those markets, build strong distribution networks, and manage export activities effectively.

Quality Control Defects Revealed In Smaller Firms' Pcaob Inspection Reports, Dana R. Hermanson, Richard W. Houston

Faculty Articles

The article reports the study of Public Company Accounting Oversight Board (PCAOB) on the quality control (QC) defects of small audit firms. Topics including the accounting lapses of small auditing firms, tips on complying QC standards and importance of inspection on the auditing industry are discussed. Study reveals that smaller firms have deficient processes in conducting audit quality. The article notes that PCAOB is expected to increase campaign in assisting audit firms while small audit firms are encouraged to address their QC deficiencies.

Entrepreneurship: Venture Initiation, Management, And Development, George S. Vozikis, Timothy Mescon, Howard Feldman

KSU Press Legacy Project

Twenty years ago, Fortune 500 companies in the U.S. hired over seventy percent of college graduates. Today, Fortune 500 companies hire less than seven percent of college graduates and the entrepreneurial enterprises hire over 80 percent. More than forty percent of students start a business within one year of graduation. These businesses employ 55% of the total American work force. When we think of the entrepreneur, we often visualize the small business. While most, if not all, business ideas begin "small," a great deal of focus in placed upon entrepreneurial ideas that have grown into sizable corporations. In examining the …

Information Opacity, Credit Risk, And The Design Of Loan Contracts For Private Firms, Lucy Ackert, Rongbing Huang, Gabriel G. Ramirez

Faculty Articles

This paper examines the structure and cost of a large sample of bank loans to private firms. Compared to public firms, private firms are more informationally opaque and riskier. The results suggest that the design of a loan to a private firm is significantly different from that to a public firm. Bank loans to private firms are more likely to be by a sole lender, collateralized, and have sweep covenants than loans to public firms. The cost of borrowing is higher for a private firm than for a public firm, even after holding constant firm and loan characteristics.

Six Levels Of Financial Knowledge, George E. Manners Jr.

Faculty Articles

With the appropriate framework to shape financial knowledge, the management accounting function should become an organization's principal decision-support platform. The framework consists of six levels of financial knowledge, and the word "financial" is most operative here. The Level 1 knowledge base connects a business to the outside world. When you have output volume and variable cost per output unit, you have the basis for Level 2 vocabulary. When a business transitions to Level 3, it has learned that return on assets must be employed as the enterprise's guiding profitability gauge. There is a very distinct increment in knowledge when moving …

Business Strategy Types And Innovative Practices, Tim Blumentritt, Wade M. Danis

Faculty Articles

This study empirically examines how a firm's strategic orientation imparts its management of innovative activities. Drawing on the strategic management and innovation literatures, we develop and empirically test hypotheses arguing that a firm's strategic orientation will impact its perception of barriers to innovation, its sources of ideas for innovation, and its targets for innovation. The data, from over 244 firms, generally support the hypotheses. The study's findings suggest that a firm's strategic management and its management of innovation are highly integrated.

The Impact Of Enterprise Risk Management On The Internal Audit Function, Mark S. Beasley, Richard Clune, Dana Hermanson

Faculty Articles

This exploratory study provides evidence about factors associated with the overall impact of enterprise risk management (ERM) on the internal audit function’s activities. Based on responses from 122 organizations in several countries, we find that ERM has the greatest impact on internal audit’s activities when (a) the organization’s ERM process is more completely in place, (b) the CFO and audit committee have called for greater internal audit activity related to ERM, (c) the chief audit executive’s (CAE) tenure is longer, (d) the organization is in the banking industry or is an educational institution, and (e) the internal audit function has …

Project Management Issues In It Offshore Outsourcing, Kathy Schwaig, Stephen Gillam, Elke M. Leeds

Faculty Articles

Global partnerships are forming to take advantage of the cost savings associated with offshoring as well as other strategic benefits. Not all information technology offshoring projects, however, are successful. Cost overruns, increased complexity and defective code cause organizations to rethink their offshoring strategy and their methods for managing these projects. In this paper, project management issues associated with offshore information technology outsourcing projects are identified and specific recommendations for addressing these issues are presented.

How Sales Executives Can Avoid Accounting Fraud Allegations, Mark S. Beasley, Dana R. Hermanson

Faculty Articles

Is accounting fraud only a concern for CEOs and financial executives? This article discusses recent cases in which the Securities and Exchange Commission (SEC) charged Sales Vice Presidents for their role in accounting fraud. The authors offer suggestions to help sales executives steer clear of accounting fraud allegations.

Drivers Of The Value Of The Firm: Profitability, Growth, And Capital Intensity, Tom W. Miller, Richard E. Mathisen

Faculty Articles

Value-based management systems focus on wealth and the wealth creation process and promote the generation of value for the shareholders. A valuation model for the firm is extended analytically to focus explicitly on profitability, growth, and capital intensity as drivers of the value of the firm. The extended model provides information about the sensitivities of the value of the firm to changes in the firm's profitability, growth, and capital intensity. These sensitivities are presented in terms of changes per dollar of sales and actual dollar changes. The changes per dollar of sales show the relative sensitivities of the changes in …

Strategies For Managing An Aging Workforce, Marie F. Jones

The Southeastern Librarian

Demographic trends show that the population of librarians in the U.S. is rapidly aging. This paper examines the ways that library managers can make workplaces more attractive to older librarians in order to encourage them to remain in the workforce beyond retirement age. The article dispels some negative stereotypes of "the older worker" and shows the advantages of retaining individuals with experience and maturity. It also addresses organizational climate, management, and training issues related to older workers.

New Evidence On The Structuring Of Ceo Incentive Pay Ratios, Rajaram Veliyath, James J. Cordeiro

Faculty Articles

The model examines both determinants of CEO incentive pay ratios that are controllable by the CEO, and those that are less controllable, based on a sample of 316 Fortune 500 firms in 1992. Firm diversity, firm growth opportunities, outside blockholdings, and the number of analysts following the firm were positively related to CEO incentive compensation ratios, while firm unsystematic risk, CEO stockholdings, and industry regulation had a negative impact. Finally, industry-specific influences were evident on incentive compensation ratios.

Research Note Perceptions Are Reality: How Family Meetings Lead To Collective Action, Timothy G. Habbershon, Joseph H. Astrachan

Faculty Articles

Family meetings develop family unity through the creation of perceived shared beliefs. The article presents a model with strategic implications showing how shared beliefs lead to collective action, which leads to outcomes and then the reassessment of the shared beliefs. Finally, the article reports on initial research on the reliability of instruments developed to explore one aspect of this model: The creation of shared beliefs through family meetings. The initial results suggest that perceptions of shared beliefs may be an important stimulant of collective family activity.

The Effect Of Estate Taxes On Family Business: Survey Results, Joseph H. Astrachan, Roger Tutterow

Faculty Articles

A survey of 1,003 businesses examined the effect of estate taxes on family business behavior, including investment, employment, and strategic decisions. The results strongly suggest that estate taxes have marked effects on business behavior. These effects are more pronounced in larger firms where their potential impact is of a greater magnitude.

Business Risk And Performance: An Examination Of Industry Effects, Rajaram Veliyath

Faculty Articles

Examines business risk and industry sales volatility across the computing equipment, airline and pharmaceutical industries of the United States. Earnings performance and industry industrial munificence; Opportunity from high volatility for improved risk-performance payoffs in the computer industry; Idiosyncratic firm-specific effects.

Influence Of Family Relationships On Succession Planning And Training: The Importance Of Mediating Factors, Ivan Lansberg, Joseph H. Astrachan

Faculty Articles

This study models the influence of family relationships on succession variables, using a sample of 130 participants from 109 family businesses. Results suggest that the effects of family adaptability and family cohesion on succession planning and successor training are determined by the family'S commitment to the business and the quality of the owner-manager and successor relationship. The study finds that the influence of family relationships on administrative behavior in family businesses is not always direct, as was previously assumed, but is mediated by various factors.

The Internal Control Paradox: What Every Manager Should Know, Dana R. Hermanson, Heather M. Hermanson

Faculty Articles

Examines some conflicting trends concerning internal control systems of companies in the 1990s. Definition of internal control; Trends toward internal control; Trends away from internal control; Balanced view of internal control; Solution to the internal control paradox.