College of Business
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Item Improving the odds: Combining Six Sigma and online market research for better customer service(Society for Advancement of Management, 2006) Rylander, David H.; Provost, TinaThe conventional methods of gauging customer satisfaction aren't good enough any more. By the time a paper survey alerts a company of customer satisfaction problems, that customer is probably history. Technology, especially online market research tailored to each customer, should be harnessed to provide customer feedback to the front-line employees fast and accurately. Better yet, melding online technology with the principles of Six Sigma - a customer-focused, quality-improvement initiative should enable organizations to make rapid decisions based on accurate information. Two case studies show how this process can work.Item The dynamic labor force: Findings from the 2009 annual meeting of the Southern Management Association(Emerald, 2010) Lambert, JasonPurpose: The purpose of this paper is to review the highlights of research on gender and diversity that was presented at the recent 2009 annual meeting of the Southern Management Association in Asheville, North Carolina.Item Efficiency of online vs. offline learning: A comparison of inputs and outcomes(Center for Promoting Ideas (CPI), USA, 2012) Singh, Shweta; Rylander, David; Mims, Tina C.As the trend toward online education intensifies, questions remain regarding the overall efficiency of online courses versus their in-class counterparts. The current paper seeks to estimate the efficiency of students who take online courses relative to the efficiency of students who are enrolled in offline courses. Efficiency outcomes are defined in terms of (1) quantitative scores achieved by the student at the end of the course, (2) the student’s viewpoint of how much they learned in the course and (3) the student’s level of satisfaction with the course. The authors use Data Envelopment Analysis (DEA) to estimate a model of student efficiency. Demographics, student experience and student preferences are examined as differentiating attributes. The sample is taken from a course offered both online and in a traditional classroom setting, with both formats being taught by the same instructor in a single semester. Implications include a better understanding of the strengths and weaknesses in efficiency of different course formats.Item Building trans-disciplinary sustainability studies into the college curriculum(Common Ground Research Networks, 2013) Robb, Jeffrey; Rylander, David; Maguire, CynthiaWhile some universities, such as Arizona State and the University of Michigan, have large-scale interdisciplinary sustainability programs with major funding (Fogg 2006, George 2007), few have incorporated team teaching across disciplines and applied service projects at the undergraduate level with minimal resources. Processes, challenges and implications will be presented for discussion. The Texas Woman’s University “Science, Society and Sustainability” certificate begins with a gateway course team taught by science, business, and law instructors; requires building block courses from a variety of disciplines; and culminates in a capstone course with an applied service learning project. Goals for the program include: (1) to prepare students for jobs in different disciplines that require understanding of sustainability principles, (2) to allow students to use critical thinking and applied learning in a multidisciplinary way, and (3) to implement local, student-led sustainability initiatives. The program integrates the principles and values of sustainable practices into all aspects of education and learning so students have the necessary skills to address emerging social, economic, legal, cultural and environmental problems. In a trans-disciplinary world with multi-dimensional challenges such as sustainability, higher education institutions must re-think their approach to education, including more integrative, cross-discipline learning experiences (Conceicao et al. 2010). This type of innovation also lends itself to Quality Enhancement Plan initiatives (e.g., service learning, critical thinking, research or communication skills). Potential learning outcomes can apply to faculty as well as students. Challenges can include faculty buy-in and training, infrastructure impediments to team teaching, functional territorialism and lack of support from administration and the community. Yet with successful implementation, this type of program can add value for students and bring distinction to the university.Item Salesforce socialization revisited: A search for salient constructs(Northern Illinois University, 2014) Sager, Jeffrey K.; Dubinksy, Alan J.; Lee, Sanghyun; Wilson, Phillip H.; Shao, Chris; Rylander, David H.In light of increased competition and escalated importance of maintaining and extending relationships between businesses, salespeople's ability to represent an organization effectively is more important than ever. Socialization is often an overlooked vehicle for instilling in salespeople organizational values and behaviors necessary to represent an organization effectively. To enhance understanding of various aspects of socialization, this article reports the results of a study that examines three major models of socialization as predictors of key salesperson outcomes. Findings suggest that a combination of variables from the stages, tactical, and content socialization models best predict organizational commitment, job satisfaction, performance, and intention to quit. Congruence, organizational values and goals, and initiation to task were among the more salient predictors or outcomes. The need to explore a reassessment of socialization constructs and refinement of measures is highlighted, as well as implications fir sales managers.Item Analysis of small credit union trends and opportunities for accountants(Sciedu Press, 2014) Burke, MeganThis paper reviews the benefits that small credit unions in the United States confer to their members and communities, the decrease in the number of institutions and members in recent history, the challenges facing small credit unions today, and how accountants can help small credit unions reverse these negative trends. Credit unions are able to pay higher interest rates on deposits, charge lower rates on borrowings, and charge fewer and lower fees than traditional banks. Additionally, bank customers benefit from the presence of credit unions through increased competition on rates. In the U.S., credit unions also serve traditionally underserved populations and, in the past, experienced high customer satisfaction ratings. However, there has been a 22 percent reduction in the number of small credit unions since 2008. This decrease can be linked to a decline in customer satisfaction, which is a result of the increased compliance and regulatory burden on already overworked staffs. The objective of this paper is to identify ways accountants can help small credit unions reverse these negative trends and thrive. By providing compliance and strategic planning support, accountants can reduce the time credit union staffs spend on non-customer related tasks and allow them to focus on serving their customers. This should allow credit unions to return to their previous levels of customer satisfaction and reverse the decline in membership and institutions.Item U.S. accounting education: Misalignment with the needs of small and medium companies(The Clute Institute, 2014) Burke, Megan M.; Gandolfi, William R.This study looks to answer the question, “Does the current accounting educational system in the United States focus too heavily on the requirements of large (and SEC registered) companies at the expense of small companies and individuals who comprise the primary clientele of most practicing CPAs?” This investigation surveys CPAs regarding their perceptions of the focus of their accounting education. The results of the survey suggest that the current accounting curriculum does not focus enough on the accounting needs of small businesses. Suggestions for improvement in the curriculum include adding small business coverage in accounting courses, including more general business courses, requiring more hands-on practice with the material and adding internships with smaller firmsItem Benefits of an employee stock ownership plan in succession planning(Association of International Certified Professional Accountants, 2015) Burke, Megan M.Employee stock ownership plans (ESOPs) provide numerous benefits for small business owners and their employees, many of which are realized while the owner is still actively engaged in the business. In addition, proper planning for the owner's exit from the business can result in sizable tax savings. Many owners take advantage of the opportunities under Sec. 1042, which permits nonrecognition (or, more accurately, deferral) of gain on the sale of stock to an ESOP (or a worker-owned cooperative) if the seller purchases qualifying replacement property. This benefit can be magnified by using either a charitable remainder trust (CRT) or a family limited partnership (FLP) along with additional trusts. Although the IRS has recently increased its scrutiny of FLPs, owning an active business through an FLP should bolster the position that the structure has the characteristics of what the IRS considers a "good" FLP.Item The impact of gay-friendly recruitment statements and due process employment on a firm’s attractiveness as an employer(Emerald, 2015-08-17) Lambert, Jason R.Purpose: Using early recruitment and workplace diversity literature, the purpose of this paper is to investigate how employee recruitment statements regarding employment-at-will moderate the effect that gay, lesbian, bisexual, and transgender (GLBT)-supportive recruitment statements have on job seekers’ job pursuit intentions (JPI) and attraction toward a firm.Item Transferring ownership of small, closely-held business(Texas Society of Certified Public Accountants, 2016) Burke, Megan M.; Gossett, Donna; Haskin, DanielFamily-owned businesses account for a significant portion of the U.S. economy. Unfortunately, only about 30 percent of these businesses will make it into the hands of the second generation (Stalk and Foley). As the Baby Boomer generation reaches retirement age, an increasing number of small businesses face succession challenges. While some family-owned businesses develop plans to transfer ownership and executive decision making to other family members, this is not a viable strategy for all small businesses. These firms will need to examine and implement strategies for transferring business ownership to external or internal buyers.Item Incorporating sustainability issues into the financial accounting curriculum(The Clute Institute, 2016) Haskin, Daniel L.; Burke, Megan M.Changes in the views that society holds of capital allocation suggest that sustainability reporting needs to be incorporated into the financial accounting curriculum. This paper reviews the background and history of corporate social responsibility and sustainability reporting and discusses formation of the Sustainability Accounting Standards Board (SASB). The development of the SASB provides us with a framework to enhance the credibility and provide assurance for corporate social responsibility and sustainability reporting. A suggested outline for including sustainability reporting in a financial accounting course is presentedItem College students and credit card companies: Implications of attitudes(Palgrave Macmillan, 2016) Singh, Shweta; Rylander, David; Mims, Tina C.More knowledge and understanding is needed regarding the mechanisms influencing college student attitudes toward credit card companies and the behavior that students exhibit using credit cards. Prior literature in the area has been sparse. The current article is an attempt to fill the gap in existing literature. Using survey data, we try to find the determinants of college student attitude toward credit card companies and the responsible use of credit cards. Our findings indicate that a strong positive link exists between student attitude toward credit card companies and responsible credit behavior. Two distinct groups of students are identified – one with a positive attitude toward credit card companies and positive credit use behaviors; the other with the opposing attitude and behavior. Reward cards, payment behavior, number of credit cards, modes of acquisition, awareness about credit card policies, purpose for using credit cards, impulsiveness and certain student characteristics are all indicated as variables that help discriminate between the two different student groups. Our findings have implications for both higher education institutions and credit card firms.Item Cultural diversity as a mechanism for innovation: Workplace diversity and the absorptive capacity framework(Allied Business Academy, 2016) Lambert, JasonAlthough prior research demonstrates a relationship between organizational diversity and firm performance, there lacks detailed explanation describing how and why organizational diversity impacts firm performance. This limited understanding of the diversity “black box” may explain why prior research has produced mixed results concerning the relationship between diversity and either group or firm outcomes. Culturally diverse firms experience improved performance when an innovation strategy is in place, and group diversity has been linked to creativity in prior research. This may mean that diversity-creativity linkages are variables responsible for firm performance outcomes. However, there is scant attention paid to how individual- and group- levels of creativity and innovation within the firm result in firm-level innovation. The author of this article explores how firms that value diversity become innovative through their ability to harness creativity and transform it into useful ideas, products, and services. Multi-level creativity is described by the author, and using the diversity perspectives and absorptive capacity framework, the paper discusses how diversity and the manner in which it is managed creates an environment ripe for firm-level innovation to flourish.Item Academic integrity policies: Has your institution implemented an effective policy?(Accounting Educators' Journal, 2016) Bristor, Julia; Burke, Megan M.There is a strong consensus that widespread breaches of academic honesty exist on university campuses. This paper argues that effective solutions must begin with an acknowledgment that a problem exists and a plan to address it through the development of a comprehensive policy. Requirements for doing so include participation of key stakeholders with clearly defined roles and responsibilities, demonstrated support on the part of senior administrators, and a process for measuring and monitoring results as a way to “close the loop."Item Do we feel safer today? The impact of smiling customer service on airline safety perception post 9–11(Springer, 2016-01-23) Hunter, Joyce A.; Lambert, Jason R.The 9–11 attacks in 2001 were the most notorious airline safety breaches to ever occur in airline history. This attack stunned America’s airline industry and government, causing both to realize how ill equipped they were to deal with the terrorist attacks that impacted New York and Washington, D.C. This tragedy triggered psychological, social, economic, and political implications that propelled various reform strategies. Responding swiftly to the 9–11 tragedy, the government created the Transportation Security Administration (TSA), which implemented more invasive security procedures. As a result, some travelers are less attracted to flight travel. This paper explores whether safety procedures actually make individuals feel safer. Furthermore, smiling customer service ameliorates the negative attitude that some have towards airline safety. Responses from more than 100 travelers reveal their opinions on current safety in the skies. Results indicate that smiling customer service mitigates safety perceptions about airline travel for research participants, and younger travelers feel safer than older travelers.Item Reassurance or reason for concern: Security forces as a crisis management strategy(Elsevier, 2016-10) Choi, Wonseok; Cruz-Milan, Oliver; Simpson, Joseph; Simpson, PennyThis paper examines effects of the deployment of security forces to a popular winter migrant destination faced with a unique humanitarian crisis situation. The study surveyed past winter migrants to the region to evaluate their perceptions regarding sociocultural, economic, and psychological impacts of security forces deployed to the region. In addition, this study evaluates the deployment's impact on satisfaction with life in the region, return intention and likelihood of recommending the region to others to find that perceived safety from the security forces significantly affected community factors and that satisfaction with life fully mediated community factor effects on destination loyalty. These finding significantly add to the limited research in crisis management response effects and substantiates the use of signaling and signal crimes perspective in managing crises.Item Coming to America: Work visas, international diversity, and organizational attractiveness among highly skilled Asian immigrants(Taylor & Francis, 2017-04-28) Lambert, Jason R.; Basuil, Dynah A.; Bell, Myrtle P.; Marquardt, Dennis J.U.S. firms are increasingly seeking foreign workers to help satisfy growing demands for technical and highly skilled labor, and many immigrants continue to seek jobs in America. Despite this, few studies in the management discipline examine immigration issues as they relate to organizational attraction and recruitment. In an experimental study, we investigated the relationship between stated recruitment policies, perceived work-related expectancy, and organizational attractiveness among graduate students from Asia as potential job seekers to companies in the United States. We found a relationship between perceived work-related expectancy and either emphasizing international diversity or work visa sponsorship. However, emphasizing work visa sponsorship weakened the effect of international diversity on perceived work-related expectancy. Perceived work-related expectancy was also found to positively affect organizational attractiveness, resulting in a conditional indirect effect of international diversity statements on organizational attractiveness. Implications for organizations and directions for future research are discussed.Item Local investor attention and post-earnings announcement drift(Springer, 2017-09-18) Choi, Wonseok; Wang, Bin; Ibrahim, SirajWe show that local investor attention, as a proxy for the arrival rate of informed trading, has an impact on post-earnings announcement drift. Measured by monthly abnormal Google search volume before the earnings announcement, high (low) local investor attention is associated with weak (strong) delayed market reaction to the earnings announcement and strong (weak) abnormal trading volume in the pre-earnings announcement period. The evidence documented in this paper supports both ‘‘rational structural uncertainty’’ and attention allocation theories that argue that information distribution among investors plays an important role in explaining market anomalies.Item Comparison of multiple chronic obstructive pulmonary disease (COPD) indices in Chinese COPD patients(The Korean Academy of Tuberculosis and Respiratory Diseases, 2018-04) Zhang, Jinsong; Miller, Anastasia; Li, Yongxia; Lan, Qinqin; Zhang, Ning; Chai, Yanling; Hai, BingBackground: Chronic obstructive pulmonary disease (COPD) is a serious chronic condition with a global impact. Symptoms of COPD include progressive dyspnea, breathlessness, cough, and sputum production, which have a considerable impact on the lives of patients. In addition to the human cost of living with COPD and the resulting death, COPD entails a huge economic burden on the Chinese population, with patients spending up to one-third of the average family income on COPD management in some regions is clinically beneficial to adopt preventable measures via prudent COPD care utilization, monetary costs, and hospitalizations.Item Emergency medical service personnel injury and fatality in the United States(SciEdu Press, 2018-05-23) Miller, AnastasiaINTRODUCTION: Emergency Medical Services (EMS) personnel comprise an intricate part of the public safety net in the US. The purpose of this study was to synthesize data sources to understand the major workplace dangers facing EMS providers.
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