Other Business Commons^™

A Study Of Consumer Behaviour Towards Food Waste In Ireland: Attitudes, Quantities And Global Warning Potentials, Angela Flanagan, Anushree Priyadarshini

Articles

This study aimed to investigate consumer behaviour towards food waste in Ireland by analysing their attitudes and quantities of food waste generated. Global warming potential of the food waste generated weekly is then assessed. A total of 2115 participants from all over the Republic of Ireland contributed to the survey (of which 2062 were included in this research). Using factor and cluster analysis, two clusters of consumers were formed based on their attitudes towards food waste, and it was found that 62.56% of the sample were ‘uncaring’ consumers and 37.44% were ‘caring’ consumers. The uncaring consumers consisted of more young …

Less Commute Miles. Decreased Tire Wear. What Would You Do?, Dylan Schwarz, Brendon M. Ford, Brandon D. Hadinger, Abbie N. Pearce, Jacinta M. Pikunas

Williams Honors College, Honors Research Projects

With the flagrant recognition of the coronavirus as one of those most impactful viruses in the history of the world, it is important to study how the effects of such a disease can create troublesome ripple effects in the world. Covid-19 has caused the death of hundreds of thousands of individuals and has negatively impacted the lives of American’s all across the country during the nationwide lockdown. Decreased work commuters, minimal road travel, and little need for car repairs hit the Goodyear Tire and Rubber Company hard. The University of Akron has teamed up with Goodyear to explore such effects …

2020 Ijbe Front Matter

International Journal for Business Education

1. Editorial Board
2. Letter from International President
3. SIEC-ISBE International

2019 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

How It Awareness Impacts It Control Weaknesses And Firm Performance, Peiqin Zhang, Ju Long, James Ma

Journal of International Technology and Information Management

With the prevalence of information technology (IT), the value of IT awareness increasingly grows, and IT control becomes a key part of firms’ strategies and objectives. Although leadership plays an important role in IT control governance, limited research has studied whether IT awareness is associated with IT control weaknesses (ITCWs) and firm performance simultaneously. Drawing on the agency and resource dependence theory, this paper proposes an integrative model to examine the impact of IT awareness on ITCWs and firm performance. We empirically validate the model using a data set of 310 firms collected from multiple sources including Audit Analytics, Compustat, …

Ideological Diversity In Standard Setting, Jivas Chakravarthy

Accounting Faculty Articles and Research

I explore whether the level of ideological diversity among Financial Accounting Standards Board (FASB) members has declined since the emergence of their conceptual framework. I analyze votes made by FASB members on Statements of Financial Accounting Standards and compare them to comment letters submitted by constituent sponsoring organizations. I demonstrate that, relative to the Pre-CF regime (1973–1986), FASB members’ voting positions in the CF regime (1987–2007) are (i) less like their constituent sponsors and (ii) more like one another. The former result is primarily attributable to differences between FASB members with auditor and preparer backgrounds and those groups’ sponsors. Both …

Reflective Practice Series: Selected Instructional Models Using Synchronous Video Conferencing Software, Martin W. Sivula

MBA Faculty Conference Papers & Journal Articles

With the vast array of resources available to instructors, one would think that instruction and teaching would yield success for all learners. Now, well into the 21^st century has much changed in the classroom? Certainly, movable desks and chairs, advanced audio and visual equipment, and a plethora of all types of technologies which might be able to enhance training and education. Over the last several decades research on individualized instruction, cognitive science, educational psychology, and multimedia instruction (to name a few) have permeated the literature on instruction. With all the research and the vast array of studies on improving …

Are Prize-Linked Savings Accounts The Solution To Arkansas' Savings Problem?, Mckenzie Wages

Accounting Undergraduate Honors Theses

This research finds that access to prize-linked savings could improve the financial security of Arkansans. Prize-linked savings (PLS) accounts are nontraditional savings products that offer depositors the chance to win cash prizes instead of a typical interest rate return. Given the low median incomes, high liquid asset poverty rates, and high levels of underbanked and undereducated individuals in Arkansas, there is a need for an innovative savings solution like PLS in the state. PLS accounts capitalize on individuals’ propensity for lottery-like risk-taking to inspire the productive behavior of personal saving. A wide range of individuals, especially those who could stand …

Glossary Of Business Evidence, Paul C. Boyd

MBA Faculty Conference Papers & Journal Articles

No abstract provided.

Financial Literacy In South Carolina, Connor Pestovich, Matthew Travis

Senior Theses

Being wise with finances is a skill that many people tend to overlook as important. There are days when an individual can avoid using certain subjects learned in high school, but very rarely, if ever, is there a day when topics of finance are not used. This could be anything from purchasing food, driving to work, working on a computer, or receiving a paycheck. While most would agree that the ability to handle money wisely is very important, these concepts do not have a high priority of being taught in high schools in South Carolina. More than that, many parents …

2018 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

Financial Literacy And Accountability Within Black Baptist Churches, Joanne Suttington

Doctoral Dissertations and Projects

This study explored the lack of financial literacy and accountability of church leaders within black Baptist Church in fulfilling their financial stewardship responsibilities in overseeing the church’s resources. In order for churches to grow both spiritually and financially, the church leaders are critical to the overall success and sustainability of the organization. The conceptual framework for this study was based on the stewardship theory, which implied that church leaders would perform as responsible stewards in managing the church’s resources. In this study, the researcher used a qualitative method with a case study design to explore the education and experiences of …

A Quantitative Examination Of The Relationship Between Perceived Burnout And Job Satisfaction In Certified Public Accountants, Tanya Haddad

Doctoral Dissertations and Projects

Burnout in accounting is a significant problem that has numerous impacts on organizational effectiveness. Job burnout is the result of prolonged exposure to workload pressure and excessive job demands. As accounting professionals work in a fast-paced and regulated environment, it is important to better understand whether burnout is related to job dissatisfaction within the industry. Employee dissatisfaction can adversely affect organizational change, impacting job performance, turnover intentions, and work attitudes. Organizations need to recognize the negative impacts of burnout in accounting and address ways to increase job satisfaction and workplace productivity. The purpose of this quantitative research was to investigate …

Additional Evidence On The Impact Of The International Financial Reporting Standards On Earnings Quality: Evidence From Latin America, Mauricio Melgarejo

Scholarship and Professional Work - Business

The purpose of this paper is to explore whether the adoption of the International Financial Reporting Standards (IFRS) has an impact on the quality of earnings in Latin America. Studying a sample offirms from Argentina, Brazil, Chile, Mexico, and Peru, I find that management reports a lower level of discretionary accruals after the implementation of the IFRS. In addition, this study provides evidence that earnings are more persistent and stock prices are more associated with earning numbers after the application of IFRS. This paper provides evidence that earnings quality has increased after the adoption of IFRS in Latin America.

Senior Business Seminar Proposal, Alex C. Mcgrainer

Senior Honors Projects

How could a single idea increase the value of a university’s college of business? My project aims to do this through the successful implementation of a single class. It addresses some of the most important factors that current and prospective students should consider while they undergo their college searches, such as the post-graduation employment rate and starting salary across majors of interest.

My inspiration for the topic came from students struggling to find a job. I realized that every year around March, they would begin to suffer due to the self-inflicted pressure of being unemployed after commencement. I immediately knew …

2017 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

Portfolio Risk-Return Analysis: The Case Of The Automotive Industry In The Czech Republic, Florin Aliu, Drahomira Pavelkova, Bruce Dehning

Accounting Faculty Articles and Research

Risk has always been the concern of managers and shareholders as a part of decision-making processes. Managers tend to control unsystematic risk mostly while trying to minimize the exposure to systematic (market) risk. The paper aims to assess the risk level and risk-return tradeoffs for the companies operating in Czech automotive industry. A diversification formula and calculation of returns using return-on-equity were employed on the yearly basis from 2005 till 2014. The returns and risk calculations were conducted on the portfolio of auto manufacturers, followed by the portfolio of auto suppliers, while the third one was performed for suppliers and …

Executive Compensation Incentives Contingent On Long-Term Accounting Performance, Zhi Li, Lingling Wang

Business Faculty Articles and Research

The percentage of S&P 500 firms using multiyear accounting-based performance (MAP) incentives for CEOs increased from 16.5% in 1996 to 43.3% in 2008. The use and design of MAP incentives depend on the signal quality of accounting versus stock performance, shareholder horizons, strategic imperatives, and board independence. After the technology bubble, option expensing, and the publicity of option backdating, firms increasingly use stock-based MAP plans to replace options, resulting in changes in pay structure, but not in pay level. While firms respond to the evolving contracting environment, they consider firm characteristics and shareholder preferences and do not blindly follow the …

An Analysis Of Gender Effects And Career Choices In Public Accounting, Amanda M. Odom

Honors Theses

Public accountants and students evaluated career success before and after career actions by public accountants, represented by resumes that were randomly assigned traditionally male or feminine names. Bias in favor of the resumes with a traditionally male name was initially detected, but after implementing recommendations from subjects, subject assessments favored resumes with a traditionally female name. This suggests that career choices matter and that choices can mitigate or even overcome gender bias in public accounting.

2016 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

Dynamic Pricing In Major League Baseball Tickets: Issues And Challenges, John T. Drea, Andrew Nahlik

Atlantic Marketing Association Proceedings

A rapidly growing trend in the business of professional sports is the use of dynamic pricing as a tool for maximizing revenue generation. Dynamic pricing (DP) is defined as a system in which prices respond to supply and demand pressures in a real time (or nearly real time) manner (Sahay 2007). American Airlines is credited with the first widespread use of DP as a pricing tool to handle the mismatches in supply and demand for certain flights (McAfee & te Velde 2006). DP has spread to numerous other industries, including entertainment, hotels, manufacturing to order, and lately, to Major League …

A Research Note On Street Pricing Requirements In Major U.S. Airport Retail Concessions Requests For Proposals, Blaise Waguespack

Atlantic Marketing Association Proceedings

When reviewing the subject of airport marketing, much of the literature is broken down into issues external or internal to the airport. The external literature tends to divide and differentiate airports on the issues of size (passenger counts) and who is the target of the marketing campaign. Those articles and books that tend to focus on the larger commercial airports (Jarach, 2005; Halpern and Graham, 2013) note the role the airport can play in economic development. Much of the external marketing tasks for the larger commercial airports are aimed at either attracting more airline service to the community or working …

Pricing In Opaque Markets: Paintings Old And New, Sharon V. Thach

Atlantic Marketing Association Proceedings

Pricing is one of the more difficult aspects of marketing management and poses interesting problems for economists trying to account for what are really a collection of microsales that are not well reflected in aggregate macroterms. The developed models and processes work best for mass produced products but grow increasingly problematic when products are intangible services or unique goods. This paper looks at paintings as a product within a specific “industry” , but many of the issues are similar to those in the professional services (law, medicine, education) and auxiliary services (consulting, IT outsourcing, insurance). There are also aspects of …

Giving A Voice To The Powerless: Participatory Monitoring & Evaluation As A Tool For Inclusive Development Through Microfinance, Evan T. Burke

Capstone Collection

The greatest experts on the situation of the marginalized peoples of the world are the marginalized communities themselves. This paper explores how participatory monitoring & evaluation can be a powerful tool for giving voices to marginalized communities, ensuring that the voices of beneficiaries and local stakeholders are heard and inform sustainable project design. It analyzes a participatory monitoring and evaluation methodology implemented for women’s credit cooperatives in Gujarat, India by the Human Development & Research Centre, and examines lessons to be learned to design evaluations facilitating inclusive development.

Strategies for the monitoring and evaluation of microfinance have evolved along with …

2015 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

2014 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

The Story As A Cultural Transmitter: Applications For Business Education, Carol Blaszczynski, Ph.D.

International Journal for Business Education

Stories assist in transmitting cultural wisdom, including wisdom about the business community. The role of stories in various contexts such as education (including international management), management, and marketing, as well as the job search is explained. The article concludes by presenting instructional activities for business education that develop cultural competence through stories.

2013 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

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 …

2012 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International