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Full-Text Articles in Education
Ethics Instruction And Cultural Differences In An Mba Management Accounting Course, William J. Wilhelm, Alan B. Czyzewski
Ethics Instruction And Cultural Differences In An Mba Management Accounting Course, William J. Wilhelm, Alan B. Czyzewski
The Coastal Business Journal
This article discusses a study designed to yield improvements in student moral reasoning when specific instructional strategies and materials for teaching ethical decision making were utilized in a non-ethics MBA management accounting course taught by an instructor who was not formally trained in business ethics. The study reported in this article was conducted in a graduate management accounting course with domestic and foreign students. The specific intervention strategies and instructional materials utilized were developed through several iterations of developmental research that were carried out over a four-year period at a mid-sized Midwestern university. The measurement of moral reasoning used in …
Use Of Client-Based Projects In Business Education: A Comparison Of Undergraduate And Graduate Pedagogy, Carol J. Gaumer, Cathy Ashley-Cotleur, Carol Amone
Use Of Client-Based Projects In Business Education: A Comparison Of Undergraduate And Graduate Pedagogy, Carol J. Gaumer, Cathy Ashley-Cotleur, Carol Amone
The Coastal Business Journal
This paper reports the results of a comparative qualitative study of pedagogical approaches in applied learning in business education. The comparison consisted of dissecting the practice of embedding client-based projects in both undergraduate and graduate business education at a liberal arts university. Client-based projects allow students to go beyond the concepts discussed in the classroom and to engage in problem-solving activities related to discipline content areas. These client-based projects take a number of forms: they may be individualistic or group-based; they may be developed by the professor or involve working for real organizations; or they may be specific in nature …
Reinventing The Approach To Personality-Type And Ethical Ideology: A New Model, Paul Arsenault, Peter F. Oehlers
Reinventing The Approach To Personality-Type And Ethical Ideology: A New Model, Paul Arsenault, Peter F. Oehlers
The Coastal Business Journal
As unethical managerial behavior is increasing, people are looking to understand why. The result has led to a lack of trust in managers. One area being explored is managers' ethical behavior. Based on previous models, the relationship between ethical ideology (idealism & relativism) and the Myers-Briggs Type Indicator (MBTI) is examined. Results show a significant relationship between idealism and the mental function (cognitive style) and dominant auxiliary function of the MBTI. In addition, the most innovative result shows a more salient model by combining ethical ideology and the dominant-auxiliary function. This new model strengthens the relationship between personality type theory …
Some Empirical Evidence Of Sarbanes-Oxley Implementation In The Hospital Sector, Patricia R. Loubeau, Andrew S. Griffith
Some Empirical Evidence Of Sarbanes-Oxley Implementation In The Hospital Sector, Patricia R. Loubeau, Andrew S. Griffith
The Coastal Business Journal
In the eight years since the American Competitiveness and Corporate Accountability Act of 2002, or the Sarbanes-Oxley Act (SOX) was passed to regulate corporate oversight of for-profit entities, many nonprofit firms: including hospitals and health systems have adopted SOX provisions as best practices even though in most states they are not legally bound to comply with these regulations. Public scrutiny, pressure from bond agencies and insurers, and a desire to adopt best practices are moving hospitals in the direction of adopting SOX practices. Based on a survey of a representative sample of hospitals in New York State, this exploratory study …
The Oil Industry's Stock Price Responses To Events Surrounding The Deepwater Horizon Explosion, Kenneth J. Hunsader, Victoria Javine, Ross N. Dickens
The Oil Industry's Stock Price Responses To Events Surrounding The Deepwater Horizon Explosion, Kenneth J. Hunsader, Victoria Javine, Ross N. Dickens
The Coastal Business Journal
The Deepwater Horizon explosion had considerable environmental, economic, and regulatory impacts. We examine oil companies' cumulative abnormal returns related to the date of the rig explosion, as well as announcements regarding insurance liability, insurance premiums for offshore drilling, and deepwater drilling moratorium events. We find no statistically significant stock response to the rig explosion itself – mostly likely given the incompleteness of information at the spill's beginning. We do find firms directly involved with the Deepwater Horizon show negative responses to the moratorium on drilling in the Gulf of Mexico along with evidence that firms emphasizing drilling and service to …
Extent Of Hospital Director Involvement In Strategic Management: Does Tenure Make A Difference?, Nabil A. Ibrahim, Donald P. Howard, John P. Angelidis
Extent Of Hospital Director Involvement In Strategic Management: Does Tenure Make A Difference?, Nabil A. Ibrahim, Donald P. Howard, John P. Angelidis
The Coastal Business Journal
Of particular interest to researchers and practitioners is the impact of board members' composition and characteristics on corporate activities. With the exception of studies focusing on the gender of board members and the inside director-outside director dichotomy, much of the research tends to treat directors as a homogeneous group. This study seeks to determine whether a relationship exists between hospital directors' length of tenure and their degree of involvement in the strategic management process. The results of a survey of 240 directors from twenty-one hospitals are analyzed. A MANOVA, followed by a series of ANOVAs revealed significant differences between the …
Bridging The Gap: Client Based Projects And Academic Applications In The Advertising Curriculum, Tim B. Chandler, John N. Davis
Bridging The Gap: Client Based Projects And Academic Applications In The Advertising Curriculum, Tim B. Chandler, John N. Davis
The Coastal Business Journal
Calls for improvements in the teaching of business administration are ubiquitous. The history of advertising education is reviewed. An interdisciplinary approach combining marketing, advertising, and art, the National Student Advertising Competition is described and recommended to business educators as an improved teaching approach.
Where Will The Jobs Come From? Signs Of Life From The Cemetery!, Louis J. Pantuosco, Laura Ullrich
Where Will The Jobs Come From? Signs Of Life From The Cemetery!, Louis J. Pantuosco, Laura Ullrich
The Coastal Business Journal
The US economy has a history of slow adjustment in the labor market. The question on the minds of many constituents is "where will the jobs come from?" In this paper we discuss the societal options for new employment in the United States and, in particular, South Carolina. We conclude that SC's manufacturing sector is in an ideal position to recapture some of the ground it has lost over the past decade. It is important to note, however, that the actions of the SC legislators will determine the fate of the recovery as well as the sustainability of future manufacturing …
Change In Reporting The Funded Status Of Pensions: Impact On Debt-Asset And Debt-Equity Ratios, Douglas K. Schneider, Mark G. Mccarthy, Lizabeth Austen-Jaggard
Change In Reporting The Funded Status Of Pensions: Impact On Debt-Asset And Debt-Equity Ratios, Douglas K. Schneider, Mark G. Mccarthy, Lizabeth Austen-Jaggard
The Coastal Business Journal
In September 2006, the Financial Accounting Standards Board issued a new standard for pensions, referred to when issued as Statement of Financial Accounting Standards No. 158 "Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans" (FASB 2006) and currently referred to as Accounting Standards Codification (ASC) 715 Compensation—Retirement Benefits, 30 Defined Benefit Plans—Pension, 25 Recognition. The objective of the new standard is to increase understandability of financial statements and improve timeliness and representational faithfulness relating to the funded status of defined benefit pension plans. The results presented in this study demonstrate the impact the new standard has on debt-asset …
Economic Development Through Local Vendor Preference Policy: The Case Of Horry County, South Carolina, Henry Lowenstein
Economic Development Through Local Vendor Preference Policy: The Case Of Horry County, South Carolina, Henry Lowenstein
The Coastal Business Journal
In the wake of the worst recession since the 1930's, local communities actively seek ways to stimulate business development, economic activity and job creation. The economic development imperative arises at a time of public pressure to limit government programs and overall reduce size and cost of government. This paper provides an overview of one means by which local governments can achieve economic stimulus inducement by strategic use of its own fiscal resources. The use of local vendor preference purchasing laws provides a means by which communities can focus locally generated tax dollars to prime both public and private economic activity. …
Having The Right Tools: The Leadership Frames Of University Presidents, Michael L. Monahan, Amit J. Shah
Having The Right Tools: The Leadership Frames Of University Presidents, Michael L. Monahan, Amit J. Shah
The Coastal Business Journal
The presidency at an institution of higher education demands a person with a multiplicity of skills in order to deal with a multitude of internal and external stakeholders. They must be able to multitask and seek competitive advantage to deal with a myriad of stakeholders. Bolman and Deal postulated that leaders who analyze problems from a variety of perspectives were able to solve more complex problems. This study examined the leadership frames of University presidents. The findings show these frames presented in descending order: human resources, structural, political, symbolic and the absence of the any particular frame. By viewing problems …
Investigating The Entrepreneurial Attitudes Of Armenian Immigrants, Shanan G. Gibson, Michael L. Harris, Frank Sadighian
Investigating The Entrepreneurial Attitudes Of Armenian Immigrants, Shanan G. Gibson, Michael L. Harris, Frank Sadighian
The Coastal Business Journal
The current study examined the degree to which first-generation Armenian immigrants residing in the U.S. possessed entrepreneurial attitudes as measured by the Entrepreneurial Attitudes Orientation (EAO) scale. Findings indicated that this group possessed very entrepreneurial like attitudes, with scores on three of the four EAO scales being significantly stronger than the EAO's validation sample's scores. Additional analyses indicated that there were no significant differences in attitudinal strength for males versus females; however, having worked for a small business in the past was associated with significantly stronger entrepreneurial attitudes on three of the four attitudinal scales.
Providing Strategic Direction And Marketing Insights For A Mature Aquatic Facility, J. Dana Clark, Sarah K. Banks, Michael J. Dotson, Dinesh S. Dave
Providing Strategic Direction And Marketing Insights For A Mature Aquatic Facility, J. Dana Clark, Sarah K. Banks, Michael J. Dotson, Dinesh S. Dave
The Coastal Business Journal
As local communities all over the country are facing declining usage of aquatic centers as they age, recreation departments must decide how to address the increasing loss of revenue while also continuing to provide a desired service. The purpose of this study was to evaluate the current situation of a municipal aquatic center located in the Southeast United States in order to determine what steps could be taken to increase usage and decrease negative cash flow. While the Center is still very functional, little has been done in recent decades to update or market it and usage has greatly declined. …
Micro Businesses: Where Do They Turn For Help?, Martha Mattare, Amit J. Shah, Michael Monahan
Micro Businesses: Where Do They Turn For Help?, Martha Mattare, Amit J. Shah, Michael Monahan
The Coastal Business Journal
Research consistently shows those entrepreneurs who obtain business assistance from various service providers are more likely to be in business over time and are more likely to experience success. Micro business, enterprises with less than five employees, have not been specifically studied in terms of how, or whether, outside business assistance was used or if it produced results. This study examined micro businesses to determine what service providers were used for business assistance and how they differ by demographics. The paper offers the implications and possible strategies for these service providers.
Performance Appraisal Comments: The Practitioner's Dilemma, Treena G. Finney
Performance Appraisal Comments: The Practitioner's Dilemma, Treena G. Finney
The Coastal Business Journal
Employees often pay more attention to written comments than to numerical ratings they receive during their performance appraisal process. However, these comments, while desired by many employees, may actually hurt employee performance. Despite extensive research on performance appraisal ratings, practitioners have little guidance for managing an appraisal process such that comments are used in productive ways. This article addresses this gap. In particular, this article identifies how comments are used, when comments harm performance, features of comments that make them actionable or useful for improving performance, and recommendations for practitioners for constructively integrating comments into performance appraisal systems.
Gender Differences In The Corporate Social Responsibility Orientation Of Credit Union Board Members, Nabil A. Ibrahim, Dalton E. Brannen
Gender Differences In The Corporate Social Responsibility Orientation Of Credit Union Board Members, Nabil A. Ibrahim, Dalton E. Brannen
The Coastal Business Journal
Credit unions serve an important purpose in the U.S. economy by providing financial services to low- and moderate-income individuals. Their assets have steadily grown from $217 billion to $655 billion between 1990 and 2004. In spite of these impressive growth rates, a number of writers have expressed great concern regarding credit union governance, particularly over the role and functions of the board's members. More recently, the financial crisis has raised important questions regarding the board's level of involvement and its ethical and social responsibilities in corporate decision making. One area which has remained relatively unexplored concerns the attitudes of credit …
Employee Perceptions Of Individual And Organizational Commitment To The Green Movement And Their Perceived Impacts Between Male And Female Subjects, Susan M. L. Zee, Lillian Y. Fok, Sandra J. Hartman
Employee Perceptions Of Individual And Organizational Commitment To The Green Movement And Their Perceived Impacts Between Male And Female Subjects, Susan M. L. Zee, Lillian Y. Fok, Sandra J. Hartman
The Coastal Business Journal
In this research, we find support for a proposed set of linkages among employee perceptions of organizational green orientation, individual green orientation, and impacts of the green movement on organizational performance among male and female subjects. We report significant MANOVA results indicating differences between male and female subjects, with female subjects showing a general pattern of higher alignment with the green movement. Moreover, our examination of relationships among the scales used in this study indicates that the patterns are not consistent for males and females. Females consistently report more and more positive relationships. We discuss differences, consider possible causes, and …
A Strategic View Of Resources, Lila L. Carden
A Strategic View Of Resources, Lila L. Carden
The Coastal Business Journal
The resource-based view of a business is focused on resources as strengths within an organization that can generate sustained competitive advantage. The strengths are assembled and mobilized via strategic human resource management activities to support the probability of success. This study provides information to business owners as to whether investment in salaries paid to employees and business owners' experiences will be instrumental in predicting business success. Findings suggest salaries paid to employees and business owners' experiences are statistically significant and somewhat practically significant in predicting business success as defined by revenues.
The Effect Of The Yield Curve On A Bond's Call Premium, Wesley M. Jones Jr., George Lowry, Mark Bebensee
The Effect Of The Yield Curve On A Bond's Call Premium, Wesley M. Jones Jr., George Lowry, Mark Bebensee
The Coastal Business Journal
Much of today's corporate debt is callable, and the value of the call provision attached to a corporate debt instrument is a function of the likelihood of the call provision's being exercised by the bond issuer. This study examines the effect of the shape of the yield curve on the value of the call premium placed on callable bonds over similar non-callable bonds. Since a bond issuer will only call a bond when interest rates are lower than they were at the time of the bond's issue; the likelihood of a call being exercised will increase as interest rates are …
Simulation Of The Weighting Of Balanced Scorecard Metrics Based On The Product Life Cycle, Charles J. Pineno
Simulation Of The Weighting Of Balanced Scorecard Metrics Based On The Product Life Cycle, Charles J. Pineno
The Coastal Business Journal
An organizational strategy framework for aligning strategy and knowledge management (KM) is considered the balanced scorecard. The frameworks have different, but overlapping perspectives. This research paper considers the balanced scorecard as a basis for a simulation. The balanced scorecard represents a technique used in the strategic management of firms. It is the comprehensive set of measures or metrics that is used to communicate and evaluate achievement of the corporate mission and strategy of the business. The balanced scorecard traditionally includes both objective and subjective measures divided into four major areas: 1) Financial Perspective; 2) Customer Perspective; 3) Internal Business Process; …
The Minor League Experience: What Drives Attendance At South Atlantic League Baseball Games?, Rodney J. Paul, Michael Toma, Andrew P. Weinbach
The Minor League Experience: What Drives Attendance At South Atlantic League Baseball Games?, Rodney J. Paul, Michael Toma, Andrew P. Weinbach
The Coastal Business Journal
An examination of the determinants of minor league baseball attendance in the South Atlantic League is performed through regression analysis. Potential determinants included in the regression model include demographic variables, team performance variables, and dummies for various categories of promotions. Overall, South Atlantic League baseball appears to be an inferior good, fans do not significantly respond to winning teams, fans do respond favorably to high-scoring games, and promotional events play a major role in attendance. The events that are shown to have the biggest impact at the gate are fireworks and concerts. It appears that the overall entertainment experience, not …
Pay Equity And Satisfaction: The Effects Of Underpayment And Aspirations With A Review And Implications For Managers, R. Eugene Hughes
Pay Equity And Satisfaction: The Effects Of Underpayment And Aspirations With A Review And Implications For Managers, R. Eugene Hughes
The Coastal Business Journal
The highest level of satisfaction is thought to be associated with pay equity, while pay inequity, specifically underpayment, results in lower levels of satisfaction and negative outcomes such as increased absences and turnover. Determining whether an employee's pay is equitable is difficulty for both managers and researchers. This paper will investigate one method of making this determination and whether pay equity is represented by a pay range. Also investigated is whether an equitably paid employee and an underpaid employee differ as to their satisfaction and aspirations for changes in pay. The results of this study should be of interest to …
The Quantitative Strategic Planning Matrix (Qspm) Applied To A Retail Computer Store, Meredith E. David, Forest R. David, Fred R. David
The Quantitative Strategic Planning Matrix (Qspm) Applied To A Retail Computer Store, Meredith E. David, Forest R. David, Fred R. David
The Coastal Business Journal
This article presents the Quantitative Strategic Planning Matrix (QSPM), an analytical tool used in formulating strategies. First introduced in a Long Range Planning (3), the QSPM has become widely used among strategic management professors and students for two decades. However, the QSPM has not been widely adopted by strategic planning consultants and organizations. This paper discusses how and why the QSPM should be used by businesses for strategic planning. An example QSPM for a retail computer store is provided and the benefits and limitations of this important strategic planning analytical tool are addressed. Specific guidelines are provided for preparing a …
The Effects Of Outshopping On A Small Rural Community: The Importance Of Relationships, Cathy Ashley-Cotleur, Carol Gaumer, Barry Foltos
The Effects Of Outshopping On A Small Rural Community: The Importance Of Relationships, Cathy Ashley-Cotleur, Carol Gaumer, Barry Foltos
The Coastal Business Journal
Outshopping, also known as market gravitation or market leakage, is the practice of going outside the local community to buy goods. Outshopping is a phenomenon that particularly affects retailers in small, rural communities. Reasons given for such behavior include better prices, more stores and broader product depth. This paper looks at the shopping habits of two distinctly different groups of buyers in a rural county in western Maryland to determine the extent and reasons for outshopping behavior. The study found that prices and convenience were the most important reasons community residents had for buying certain products. However, local business owners …
Opportunities In Green Supply Chain Management, Johnny C. Ho, Maurice K. Shalishali, Tzu-Liang (Bill) Tseng, David S. Ang
Opportunities In Green Supply Chain Management, Johnny C. Ho, Maurice K. Shalishali, Tzu-Liang (Bill) Tseng, David S. Ang
The Coastal Business Journal
The supply chain consists of those activities associated with manufacturing from raw material acquisition to final product delivery. Because of the recently changed environmental requirements that affect manufacturing operations and transportation systems, growing attention is given to the development of environment management strategies for supply chains. A green supply chain aims at confining the wastes within the industrial system so as to conserve energy and prevent the dissipation of harmful materials into the environment. In this paper, we compare and contrast the traditional and green supply chains. Moreover, we discuss several important opportunities in green supply chain management in depth, …
Employee Perceptions Of Organizational Commitment To The Green Movement, Quality Management Maturity, And Outcomes, Lillian Y. Fok, Susan M. L. Zee, Sandra J. Hartman
Employee Perceptions Of Organizational Commitment To The Green Movement, Quality Management Maturity, And Outcomes, Lillian Y. Fok, Susan M. L. Zee, Sandra J. Hartman
The Coastal Business Journal
In this research, we find support for a proposed set of linkages among employee perceptions of organizational green orientation, Quality Management (QM) Maturity, and outcomes, in terms of positive impacts of the green movement and organizational performance. Specifically, we find that employees who believe that their organizations are aligned with the green movement are more likely to also see the organization as higher in QM Maturity. In turn, outcomes in terms of overall performance and positive impact of the green movement will also be higher.
Developing And Using Rubrics In Quantitative Business Courses, Emma Jane Riddle, Marilyn Smith
Developing And Using Rubrics In Quantitative Business Courses, Emma Jane Riddle, Marilyn Smith
The Coastal Business Journal
A rubric is a set of guidelines for assessing student performance. Rubrics have several important uses in the classroom, in program evaluation, and in accreditation review. A process for rubric development and examples of four types of rubrics are given. The best type of rubric for a quantitative task depends on the nature of the task and the reason for using a rubric. The major contribution of this article is a table that helps faculty select a rubric type for quantitative problems and three types of case problems.
A Revised Feedback Model For Task And Self-Regulated Learning, Thomas F. Hawk, Amit J. Shah
A Revised Feedback Model For Task And Self-Regulated Learning, Thomas F. Hawk, Amit J. Shah
The Coastal Business Journal
Feedback plays a central role in a wide range of learning models and theories. When students engage in active learning processes, such as written case analyses and projects, presentations, and discussions, instructors have the opportunity to provide them with constructive developmental feedback on their progress toward achieving course learning goals. Instructors also have the opportunity to give them feedback on the way they learn, or self-regulated learning. This article presents an integrated model of feedback for both course content and self-regulated learning, showing where difficulties occur in the progress toward achieving the learning goals through the feedback.
Back To The Future?: Why "Old School" Item Pricing Laws May Hold Back The Uses Of Rfid In Retail Settings, David C. Wyld
Back To The Future?: Why "Old School" Item Pricing Laws May Hold Back The Uses Of Rfid In Retail Settings, David C. Wyld
The Coastal Business Journal
In an era of quickly advancing retail technology, 10 states and a number of major cities still mandate that individual price tags be placed on almost all items available for sale in grocery stores and other retail outlets. Research has shown that they are a major cost impediment for retail stores and a "hidden tax" facing consumers. At present, item pricing laws are also a factor in slowing adoption of RFID (radio frequency identification) technology in stores. The author provides an analysis of the present situation and recommendations for future action for retail and technology management.
Missing The Match: A Comparison Of The Demographic Characteristics Of Employees Who Contribute More To Those Who Contribute Less Than The Employer 401k Match, Ray Whitmire, Robert Trimm, Eugene Bland
Missing The Match: A Comparison Of The Demographic Characteristics Of Employees Who Contribute More To Those Who Contribute Less Than The Employer 401k Match, Ray Whitmire, Robert Trimm, Eugene Bland
The Coastal Business Journal
Investing for retirement generally requires an analysis of and selection from a variety of investment options. This study compares the demographic characteristics of employees that chose to contribute more than the 3 percent employer match rate with those who contributed less than the match. To add power to the test, we eliminated the group that contributed the matched amount. This classification system should identify those employee characteristics that lead to substantial differences in the employee's propensity to invest in a defined contribution retirement plan. The data used in this study was from a civilian component of the Department of Defense …