Business Law, Public Responsibility, and Ethics Commons^™

Sampling Concepts, Paul Boyd, Ph.D.

MBA Faculty Conference Papers & Journal Articles

The usefulness of any research is dependent upon how well the group studied represents the group about which decisions are to be made or conclusions drawn. That is, it depends upon how well the sample reflects relevant characteristics of the population. When it is possible to study every member of that group there is no problem, for on these occasions we can easily calculate the exact attribute (parameter) of interest for our population.

For example, if we were interested in determining the average number of gallons of gasoline sold to customers at our service station yesterday, we …

Adequacy Of The 1995 Antitrust Guidelines For The Licensing Of Intellectual Property In Complex High Tech Markets, Clovia Hamilton

Winthrop Faculty and Staff Publications

In 1995, the Department of Justice and the Federal Trade Commission adopted new guidelines for those wishing to license intellectual property rights without violating antitrust laws. Designed to provide clarity, these guidelines instead breed confusion because they misunderstand the nature of intellectual property markets and provide insufficient guidance in the most difficult areas. Section I of this article will discuss the basic provisions of the guidelines, especially their treatment of "innovation markets." It argues that government enforcers should focus primarily on activity that creates entry barriers. Understanding the use and misuse of licensing is the key to analyzing barriers in …

Audit Committee Effectiveness: A Synthesis Of The Empirical Audit Committee Literature, F. Todd Dezoort, Dana R. Hermanson, Deborah S. Archambeault, Scott A. Reed

Accounting Faculty Publications

The empirical audit committee literature is both diverse and expansive, with rapid growth in recent years based on increased concerns about corporate governance and the quality of financial reporting. Our objective in this paper is to synthesize empirical literature on audit committee effectiveness to guide future thinking and research on audit committees. To organize our review, we focus on four components that we believe contribute to audit committee effectiveness (ACE) - audit committee composition, authority, resources, and diligence.

There Is Nothing More Diverse Than "New", Frederick A. Miller, Roger Gans

Communication Faculty Publications - Archive

In the organizational competition for talent, successful retention of newly recruited workers is at least as important as the initial hire. Still, many organizations fail to establish a sense of inclusion for new people in much the same way they often fail to create a sense of inclusion for people of color, women, people with foreign accents, or anyone with obvious differences from the “traditional group.” In most organizations, even those that have embarked on “diversity initiatives,” newly hired people often do not feel welcomed. Consequently, turnover rates in the first two years of employment are seven times greater than …

Why Can't We Wait (To Spend) And The Law Of Unintended Consequences: Potential Negative Impact On Minority Employees From Well-Intentioned Organizational Compensation Practices, James R. Jones

Marketing and Management Faculty Proceedings & Presentations

In this time of increasing uncertainty about business viability and stability, many organizations are looking to gain control of their "bottom line" by strengthening the link between organizational outcomes and employee rewards. Long gone are the days of steadily and automatically increasing worker salaries as a hoped-for method of expanding productivity. Indeed, there is a school of thought that suggests that automatic pay increases act as a "demotivator" for many individuals. The more common approach currently is to utilize incentives (i.e., additional compensation/rewards given for performance beyond normal expectations) as a way of enhancing employee work motivation, thereby leading to …

A "New" Theory Of Management, Andrew Sikula Sr., Kurt Olmosk, Chong W. Kim, Stephen Cupps

Management Faculty Research

This article presents a "new" theory of management for the new millennium: "new" not because singularly the ideas are recent, but because the combination of these older ideas collectively is novel. To some extent, this article represents the reestablishment of previously existing employment ethics that for various and sundry reasons lapsed into disuse in the past several decades. This article discusses employee relations ethics (ERE) in terms of an ERE credo and a set of assumptions. The modern millennium mission states that all organizations (public and private) should primarily be employee centered, not owner or administrator controlled, customer or client …

Playing It Straight, Ganesh Sherman

IIMB Management Review

Part of being a good manager is being aware of the moral dimensions of one's role in the network and in the organisation. Managers can unwittingly engage in a wide range of role-related acts that are ethically questionable.

Corporate Citizenship – Convergence In Corporate Governance?, Vikram Rajaram

IIMB Management Review

In an almost seamless manner good corporate governance is seen to include corporate citizenship and, through an extension of good citizenship - corporate philanthropy. Corporate India seems to have accepted the nexus between the creation of wealth and the distribution of wealth. In the same manner that recommended corporate governance practices of yesteryear have now been enshrined in statutes, it is probably a portent of things to come that what constitutes good corporate Round Table 90 citizenship today will, with the passage of time, be decreed by law.

Corporate Governance, Reputation And Competitive Credibility, N Balasubramanian, David Kimber

IIMB Management Review

The decade of the 1990s has perhaps seen the most profound changes in global economic structures. The effects of structural adjustment and globalisation, and the emergence of the World Trade Organisation (WTO) have meant that the role of business has dramatically changed throughout the world. Statistics of the number of corporations that are larger than nation states abound and only illustrate the importance of the corporate sector and its impact on the world order

Financial Information Resources For Special Librarians, Di Su

Publications and Research

Speed has always been a competitive factor and corporate asset in business world. The growth of the Internet has created an equal opportunity for information service professionals in both big and small companies to improve their efficiency. The prominent advantages of Web source are currency, accessibility, and thus, the speed. You are provided with instant updates on issues like rules, official statements, interpretations, statistics, etc., and these documents can be accessed twenty-four hours a day, seven days a week. There are so many valuable Web sites on the Internet that it is impossible to include them all in this article, …

The Problem With "All For One And One For All" Expectations: Differential Effects Of Race And Commitment In The Workplace, James R. Jones

Marketing and Management Faculty Proceedings & Presentations

“The examples cited here reinforce the need for theoreticians and practitioners alike to consider the difficulties that may arise from viewing people through a single lens.” As far back as 1968, with the findings of the Kerner Commission, there have been reports of "two Americans, separate and unequal." Indeed, the recent commission on race formed by President Clinton reached much the same conclusion. While three decades separate the work of two groups, the main inference drawn is strikingly consistent with regard to race. There is a persistent chasm in how majority group and minority group members view and are viewed …

Self-Construal Orientation: Validation Of An Instrument And A Study Of The Relationship To Leadership Communication Style, Craig E. Johnson

Faculty Publications - College of Business

The purpose of this study was twofold: (a) to test rigorously the measurement equivalence of the Independent and Interdependent Self-Construal Scales (Gudykunst et al., 1994) across three cultural groups and for males and females, and (b) to determine the comparative amount of varianc,e in self-perceived leadership communication style that can be predicted by self-construal orientation, culture, and biological sex. College students from the United States (n = 224), New Zealand (n = 218), and the former Soviet republic of Kyrgyzstan (n = 228) responded to the self-construal scales and the Leader Behavior Description Questionnaire (Hemphill & Coons, 1957). Results of …

Department Of Fisheries Annual Report 1998/99, Department Of Fisheries, Western Australia

Department of Fisheries Annual Reports

In accordance with Section 62 of the Financial Administration and Audit Act 1985, I submit for your information and presentation to Parliament the Annual Report of the Fisheries Department for the financial year ending 30 June 1999.

The Annual Report of Fisheries WA has been prepared in accordance with the provisions of the Financial and Administration and Audit Act 1985 and Secon 263 of the Fish Resouces Management Act 1994.

Qualitative Materiality In Government Audit Planning, Sridhar Ramamoorti, Andrea Lee Hoey

Accounting Faculty Publications

The political sensitivity of the area under audit to adverse media exposure and litigation concerns the nature rather than the size of an amount, such as illegal acts, bribery and corruption, related party transactions, snowballing patterns of error and other risks that grow over time. Qualitative materiality considerations should not be ignored-they can and frequently do influence the nature and scope of governmental audits. Financial Accounting Standards Board Concepts Statement No. 2 defines materiality as the magnitude of an omission or misstatement that would influence the decisions of a user of financial statements. Audit planning needs to incorporate considerations of …

No. 130 1997 November

International Journal for Business Education

SIEC Historical Documents

No. 129 1997 April

International Journal for Business Education

SIEC Historical Documents

No. 128 1996 November

International Journal for Business Education

SIEC Historical Documents

Sexual Harassment: The Effects Of Gender And Attitude On Perceptions And Consequences Of Sexual Harassment, Barbara Cupit

Graduate Theses

Ninety-one individuals (52 males) and (39 females) read 13 scenarios depicting various sexual harassment incidents. Participants were asked to determine the seriousness of the harassment in each scenario, choose the type of grievance procedure they would prefer, and then rate how likely they would recommend each consequence in regards.to the harassment. Participants were also asked to complete a Sexual Harassment Attitude Questionnaire that measured "tolerance" towards sexual harassment. Potential differences between male and female perceptions and attitudes were examined. Results yielded significant differences between males and females with men exhibiting significantly more tolerant attitudes than did women towards sexual harassment. …

No. 127 1996 April

International Journal for Business Education

SIEC Historical Documents

No. 126 1995 November

International Journal for Business Education

SIEC Historical Documents

No. 125 1995 April

International Journal for Business Education

SIEC Historical Documents

Decision Framing And Efficiency/Effectiveness Trade-Offs In Auditors' Planning Materiality Judgments, Sridhar Ramamoorti

Accounting Faculty Publications

The exercise of judgment is not only essential to the practice of disciplines such as law, medicine and accounting, but is also what distinguishes these domains as professions (Boritz, Gaber & Lemon, 1987, cited in Gibbins & Mason, 1988). Recent advances in cognitive psychology research have given an impetus to research focusing on the nature of professional judgment, expert-novice cognition, heuristics and biases in decision making as well as decision strategies, the acquisition of knowledge and the effects of experience, and the development of expert/decision support systems (Ashton, 1982a; Smith & Kida, 1991; Chi, Glaser & Farr, 1988). The central …

No. 124 1994 November

International Journal for Business Education

SIEC Historical Documents

Earnings Manipulation: A Report By Robert Lavine On The Business Ethics Research Of Kenneth Rosenzweig And Marilyn Fischer, Kenneth Yale Rosenzweig, Marilyn Fischer

Accounting Faculty Publications

This column by Robert LaVine in the Chartered Accountants Journal of New Zealand reports on the research of University of Dayton professors Kenneth Rosenzweig and Marilyn Fischer, "Is Managing Earnings Ethically Acceptable? Surveys Show Age and Seniority Affect Attitudes on Earnings Management," >>> published in the journal Management Accounting.

Report Earnings Accurately, Kenneth Yale Rosenzweig, Marilyn Fischer

Accounting Faculty Publications

As authors of the March article, “Is Managing Earnings Ethically Acceptable?,” we wish to thank Alfred M. King for his letter in the April issue questioning some of the contentions in our article. In a time when corruption seems to be rampant in many aspects of our national life, it is important for accountants to discuss openly what are their ethical responsibilities, and what are the limits to those responsibilities. The credibility of accounting numbers is vital to our success as a profession and as individual accountants. There will be no demand for accounting service if accounting information is not …

No. 123 1994 April

International Journal for Business Education

SIEC Historical Documents

Is Managing Earnings Ethically Acceptable? Surveys Show Age And Seniority Affect Attitudes On Earnings Management, Kenneth Yale Rosenzweig, Marilyn Fischer

Accounting Faculty Publications

Is managing earnings through accounting methods ethically acceptable? That's the question we recently asked a sample group of management accountants. The response to the survey was enlightening. Our survey was designed as a follow-up and extension of the research done by Bruns and Merchant and published in Management Accounting in August 1990. They found that managers disagreed considerably on whether earnings management is ethically acceptable. They also found that in general the respondents thought manipulating earnings via operating decisions was more ethically acceptable than manipulation by accounting methods. Bruns and Merchant were disturbed by these findings. They were concerned that …

Managing The Cost Of Federally Sponsored Research At Educational Institutions, Mary J. Brown, Kenneth Yale Rosenzweig

Accounting Faculty Publications

In an era of weak economic ·growth, budget deficits and government spending reductions, limited government resources must be utilized in a manner that maximizes the public welfare. One major use of such resources in recent years has been to fund research and other activities at universities. To shed light on this important area, this article examines current practice in government contracting with educational institutions, reviews recent governmental efforts to control contract costs and investigates ramifications for the affected educational institutions.

No. 121 1993 April

International Journal for Business Education

SIEC Historical Documents

No. 120 1992 November

International Journal for Business Education

SIEC Historical Documents