ACCOUNTING - SWDSI · a preliminary study investigating accounting professors’ ... knowledge...
Transcript of ACCOUNTING - SWDSI · a preliminary study investigating accounting professors’ ... knowledge...
ACCOUNTING
A FIRST LOOK AT THE EDUCATIONAL COMPETENCIES DESIRED BY MID-SIZED CPA FIRMS.................................................................................................................................... 1 Loren Margheim Judi Hora Diane Pattison
THE BEST PRACTICE IN TEACHING FINANCIAL ACCOUNTING FOR EXECUTIVE MBA CLASSES: BUILD YOUR OWN CASE............................................................................ 6 Ali M. Sedaghat
DEVELOPING AN ACTIVITY-BASED TEACHING AND LEARNING ACCOUNTING .... 11 Chiou-hsiung “Bear” Chang Lisa Lee
THE FOLLY OF MAKING EPS COMPARISONS ACROSS COMPANIES: DO ACCOUNTING TEXTBOOKS SEND THE CORRECT MESSAGE? ...................................... 14 Timothy Kelley Judith Hora
THE ETHICS OF TAX EVASION: AN EMPIRICAL STUDY OF UTAH OPINION ............ 15Robert W. McGee Sheldon R. Smith
QUIT MAKING CASH CHARITABLE CONTRIBUTIONS! IF YOU ARE 70 ½ YOU CAN GIVE YOUR IRA TO CHARITY................................................................................................ 25 Nathan Oestreich James E. Williamson
DETERMINANTS OF COAUTHORSHIP FOR THE MOST PRODUCTIVE AUTHORS OF ACCOUNTING LITERATURE .................................................................................................. 33 Khondkar E. Karim Robert W. Rutledge
A PRELIMINARY STUDY INVESTIGATING ACCOUNTING PROFESSORS’ PERCEPTIONS OF DISHONEST BEHAVIOR ......................................................................... 36 David E. Morris, Sr.
THE INFLUENCE OF MODELING METHODOLOGIES ON ERRORS MADE BY ENDUSERS: AN EMPIRICAL INVESTIGATION............................................................................ 42 Donna F. Davis Dale L. Lunsford Marvin Albin
PHISHING: ONE HOOK, MULTIPLE CATCHES: EXAMINING THE VULNERABILITY OF ACCOUNTING STUDENTS TO USER-NAME AND PASSWORD COMPROMISE ............ 47 O. Guy Posey Roderick B. Posey Chlotia P. Garrison
DECISION SUPPORT SYSTEMS/EXPERT
SYSTEMS/KNOWLEDGE MANAGEMENT
A DECISION-THEORETIC FRAMEWORK FOR STRATEGIC LEGAL DECISIONS.......... 55John G. Igwebuike William E. Pinney
THE DEVELOPMENT OF AN ETK METHODOLOGY TO MEASURE ORGANIZATIONAL SYNCHRONIZATION ................................................................................................................ 61 M. Krishnamoorthy Miguel A. Cardenas Rachna Kumar
SELECTING FOR ADVERSE CHARACTERISTICS ............................................................... 71Mark E. Hillon K. J. Tullis
DATA MINING OF MICROARRAY DATABASES FOR HUMAN LUNG CANCER .......... 76Richard S. Segall Qingyu Zhang
KNOWLEDGE MANAGEMENT VIA DEVELOPMENT IN ACCOUNTING: THE CASE OF THE PROFIT AND LOSS ACCOUNT ....................................................................................... 87 Tung-Hsiang Chou John A. Vassar Binshan Lin
WHY ENTERPRISES INVEST IN OPEN SOURCE - THE ECONOMIC INCENTIVES ....... 93Ju Long Michael Juntao Yuan
E-COMMERCE
INTEGRATION OF E-COMMERCE AND SUPPLY CHAIN: A NEW BUSINESS MODEL ..................................................................................................................................................... 105 Amy Y. Chou David C. Chou
ON-LINE PHARMACIES: E-STRATEGY AND SUPPLY CHAIN FOR PHARMACEUTICAL PRODUCTS................................................................................................................................ 114 Sathi Mahesh Brett J. L. Landry
ECOTOURISM AND THE E-COMMERCE BUSINESS MODEL ......................................... 124Chang-tseh Hsieh
DESIGN OF OPTIMAL MARKETING CAMPAIGNS USING SPONSORED SEARCH ..... 132 Mohammad M. Rahman
EVOLUTION OF E-PAYMENT SYSTEM: NON-CONTACT IC CARD ―FROM FINANCIAL DCM TO SCM― ................................................................................................. 142 Kanji Sahara
INVESTIGATING BUSINESS SCHOOLS’ INTENTIONS TO OFFER E-COMMERCE DEGREE-PROGRAMS ............................................................................................................. 148 Jean Baptiste K. Dodor Darham S. Rana Palaniappan Thiagarajan
ECONOMICS & FINANCE
THE INCOME DISTRIBUTION EFFECT OF NATURAL DISASTERS: AN ANALYSIS OF HURRICANE KATRINA .......................................................................................................... 155 Michael D. Brendler Charlotte A. Jones
EDUCATION VOUCHERS: A REVIEW OF RECENT EVIDENCE .................................... 164William L. Davis
USING QUANTITATIVE ANALYSIS TO MEASURE THE QUALITY OF CARE RENDERED BY HEALTH PLANS .......................................................................................... 174 Lynn Paringer
USE OF INSTRUCTIONAL TECHNOLOGY IN FINANCE CLASSROOMS AND STUDENT LEARNING: PERCEPTIONS OF FINANCE FACULTY........................................................ 185 Samanta B. Thapa Indudeep Chhachhi Cathy Carey Kam C. (Johnny) Chan
OUTSOURCING A COMPANY'S IT DEPARTMENT, IS IT TOO RISKY? ......................... 190Aaron Strauss Kathy L. Hill John S. Green
LISTING CRITERIA FOR THE MULTIPLE LISTING OF EQUITY OPTIONS................... 200Rebecca Abraham Charles W. Harrington
CAN ANALYSTS ENERGIZE THE MARKET REACTIONS? – EMPIRICAL EVIDENCE OF BARRON’S RESEARCH REPORT .......................................................................................... 208 Chen, Xiaoying (Cindy) Shen, Stella Yur-Austin Jasmine
REAL ESTATE AND AGENCY THEORY.............................................................................. 218Stephen C. Caples Michael E. Hanna Banamber Mishra
AN ANALYSIS OF THE PERFORMANCE OF INVESTMENT NEWS LETTERS ............ 219Teresa Lang Dianne Hall Ata Yesilyaprak
INFORMATION SECURITY & PRIVACY
STUDYING COMPUTER SECURITY IN A MIS DEGREE PROGRAM .............................. 226Qinyu Liao Xin Luo
A SECURITY COMPARISON OF OPEN-SOURCE AND CLOSED-SOURCE OPERATING SYSTEMS................................................................................................................................... 236 Kishen Iyengar Vishal Sachdev M.K. Raja
FACTORS INFLUENCING AWARENESS OF COMPUTER USAGE POLICIES ............... 243C. Bryan Foltz John E. Anderson Paul H. Schwager
IDENTIFYING COMPETENCIES FOR HOSPITAL PERSONNEL INVOLVED WITH SECURITY, PRIVACY, AND INFORMATION SYSTEMS................................................... 253 Donna M. Schaeffer Cynthia Knott
A SECURE COMMUNICATION PROTOCOL TO SUPPORT CLIENT AND SERVER COMPUTING............................................................................................................................. 261 Liangjun You Dennis C. Guster
SECURITY CONSIDERATIONS IN AN E-COMMERCE ENVIRONMENT: GUIDELINES FOR SUCCESS .......................................................................................................................... 271 Hossein Bidgoli
INNOVATIVE INSTRUCTION
A COMPARISON OF TRADITIONAL, WEB-BASED, AND INTERNET-ASSISTED LEARNING ................................................................................................................................ 273 Stephen E. Lunce Leslie M. Lunce Daniel D. Friesen
SELF-GOVERNANCE AND ITS ROLE IN ONLINE LEARNING COMMUNITIES .......... 279Binshan Lin John A. Vassar
EVALUATING THE BIG FIVE PERSONALITY TEST AS A FOUNDATION FOR AN ONLINE STUDENT COURSE RECOMMENDATION SYSTEM ......................................... 287 Queen Esther Booker Fred L. Kitchens Carl Rebman
A MODEL FOR EVALUATING INSTRUCTIONS................................................................. 295Bijan Mashaw
EMPIRICAL EVIDENCE OF THE FAIRNESS AND QUALITY OF PEER EVALUATIONS ..................................................................................................................................................... 305 David Malone
A NEW TOOL FOR CREATING MULTIPLE CHOICE TESTS AND REVIEWS IN MICROSOFT® POWERPOINT................................................................................................ 315 Nelli Avetisyan Levon R. Hayrapetyan
OUTCOMES ASSESSMENT FOR A SMALL ACADEMIC BUSINESS UNIT ................... 322Michelle Sotka John Haehl
MEASURING MBA LEARNING OUTCOMES USING BUSINESS SIMULATIONS ........ 329Owen P. Hall, Jr. Ken Ko
WE ALL GIVE QUIZZES: USING THEM TO ADVANCE TO HIGHER LEVEL DISCUSSIONS – INCENTIVIZE! ............................................................................................ 336 Bruce A. Schooling
STUDENT/PROFESSOR E-MAIL DYNAMICS: AN INITIAL INVESTIGATION .............. 344Carl J. Chimi
Carolyn LaMacchia
USING STUDENT SURVEYS TO DISCUSS QUALITY IN OPERATIONS MANAGEMENT COURSES................................................................................................................................... 350 Joe T. Felan
STUDENTS’ PERCEPTIONS OF THE VALUE OF ILLUSTRATIONS IN TEACHING A MANAGEMENT INFORMATION SYSTEMS COURSE ....................................................... 354 Graham Thomas Esther R. Thomas
THE RICH PICTURE PEDAGOGY FOR BUSINESS PROFESSORS AND ASSIGNMENT FOR STUDENTS ....................................................................................................................... 363 Christine Fogliasso Donald Baack Thomas M. Box
INTEGRATING CURRICULUM ACROSS COURSES AND ACROSS SEMESTERS USING A SERVICE LEARNING PROJECT......................................................................................... 372 William Richmond Debasish Banerjee Barbara Jo White
LOGICAL SPREADSHEETS FOR A MARKETING DECISION........................................... 375Jerry Chin Mary Chin
A BEGINNING TO END COMPARISON OF STUDENT PERCEPTIONS OF CONTENT AND DELIVERY FOR THE BASIC MIS COURSE................................................................ 384 Charles R. Johnston Steve Lunce
OUR PASSION FOR OPTIMALITY ........................................................................................ 387Steven E. Eriksen
INTERNATIONAL BUSINESS
TOWARDS AN INTERNATIONAL CAREER PATH FOR THE STUDY OF INDIVIDUALS OF EMERGING NATIONS....................................................................................................... 391 David Marshall Hunt Indira Guzman
THE CHINESE CONCEPT OF FACE: A PERSPECTIVE FOR BUSINESS COMMUNICATORS ................................................................................................................. 401 Qiumin Dong Yu-Feng L. Lee
CROSS-CULTURAL PERCEPTIONS IN THE INDIA-U.S. BUSINESS CONTEXT .......... 409Rama Subba Rao Appikatla Mark E. Hillon
MANAGEMENT
AN ASSESSMENT OF REACTIONS OF TURKISH CONSUMERS TO UNETHICAL COMPANY BEHAVIORS......................................................................................................... 416 F. Bahar Ozdogan Zeliha Eser Donald Baack Musa Pinar
CASUALTY COLLECTION POINTS: NUMBER AND POPULATION COVERED ........... 426Tammy Drezner
PRESCRIPTION DRUG ADVERTISING: PROS, CONS, AND AVENUES FOR FUTURE RESEARCH................................................................................................................................ 436 Yam Bahadur Limbu
WORK SCHEDULES AND EMPLOYEE TURNOVER ......................................................... 448James E. Martin Kristin E. Charles Robert R. Sinclair
ROLE CONFLICT, ROLE AMBIGUITY, AND INTENTION TO QUIT THE ORGANIZATION: THE CASE OF LAW ENFORCEMENT OFFICERS’ ............................ 458 Michael Glissmeyer James W. Bishop R. David Fass
AN INVESTIGATION OF THE DETERMINANTS OF TURNOVER INTENTION AMONG DRIVERS ................................................................................................................................... 470 Khadija Al Arkoubi James W. Bishop Dow Scott
ENTREPRENEURIAL OPPORTUNITY SEEKING: GOVERNMENTAL SHOCKS AND OPPORTUNITIES...................................................................................................................... 481 R. David Fass Janice A. Black
A MODIFIED DYNAMIC PROGRAMMING APPROACH TO UNDERSTANDING CONSUMER DECISION MAKING ......................................................................................... 487 Lin, Chin-Feng
ENTREPRENEURSHIP EDUCATION: STUDENT NEEDS, WANTS, AND FEARS ......... 491P. K. Shukla, C.P.I.M. Kristen San Jose
APPLICATION OF THE SCANLON PLAN AS A CATALYST TO IMPROVE ENVIRONMENTAL PERFORMANCE ................................................................................... 495 Jacob A. Massoud Bonnie F. Daily James W. Bishop
AN EMPIRICAL INVESTIGATION INTO HEALTHCARE PERFORMANCE INDICATORS AND THE IMPLICATIONS FOR DEVELOPING A BALANCED SCORECARD ............... 505 Lee Revere Ken Black Dianne Love
INDIVIDUAL PERSONALITY DIMENSIONS THAT IMPACT TRUST IN VIRTUAL TEAMS ....................................................................................................................................... 515 Kimberly Furumo Emmeline de Pillis
LEADERSHIP ROLES AND ORGANIZATIONAL ENVIRONMENT: RELATIONSHIPS BETWEEN COMPETING VALUES FRAMEWORK LEADER ROLES AND THE CONTEXT FOR LEARNING ....................................................................................................................... 526 Brent H. Kinghorn Janice A. Black Richard Oliver
PERCEIVED COWORKER SUPPORT AND TASK INTERDEPENDENCE IN LAW ENFORCEMENT: A TEST OF THE MEDIATING EFFECTS OF FELT RESPONSIBILITY ..................................................................................................................................................... 535 R. David Fass James W. Bishop Michael Glissmeyer
SOCIAL CAPITAL IN ORGANIZATIONS: EMERGENT AREAS AND KEY ISSUES ...... 545 Yasanthi Perera Judith Y. Weisinger
MANUFACTURING MANAGEMENT
A NEW HEURISTIC FOR THE PERMUTATION FLOWSHOP PROBLEM ........................ 550Pawel J. Kalczynski Jerzy Kamburowski
A SIMULATION TECHNIQUE FOR EVALUATING SUPPLIER CONTRACTS ................ 557Malgorzata Miklas-Kalczynska Pawel J. Kalczynski
TOYOTA VS. NISSAN – A CONTRAST IN CULTURE, CORPORATE GOVERNANCE, OPERATIONAL STRATEGY, AND FINANCIAL PERFORMANCE................................... 567 Mohamad R. Nayebpour Akira Saito
MANAGEMENT INFORMATION SYSTEMS
INFORMATION TECHNOLOGY’S CMMI AND THE TRIPLE BOTTOM LINE............... 579David A. Bainbridge René M. Naert
CHANGE MANAGEMENT: IMPLEMENTING BUSINESS PROCESSES EFFECTIVELY589 Mahesh S. Raisinghani Paula Ann Hughes Nicolah Ajaratu Alharazim Quanteer Williams Vivek Pillai Zainab Fatu Ariyibi
WILL AGILE METHODOLOGIES WORK IN OFFSHORE OUTSOURCING? ................... 599Sachdev, Vishal Iyengar, Kishen
PUBLICATION BIAS: WHAT ARE YOUR CHANCES OF PUBLISHING IN A TOP TIER JOURNAL .................................................................................................................................. 607 Debasish Banerjee Meghan Hazelrigg
DOES TECHNICAL AND MANAGEMENT TRAINING HELP A INFORMATION TECHNOLOGY MANAGER BE SUCCESSFUL? .................................................................. 609 Denise D. Eggersman Thomas Richards
HOW TECHNOLOGY CAN HELP SAVE THE AIRLINE INDUSTRY................................ 619R. Wayne Headrick
DO PARTICIPANTS AND NON-PARTICIPANTS IN INFORMATION SYSTEMS (IS) DEVELOPMENT DIFFER IN THEIR SATISFACTIONS WITH THE IS DEPARTMENT AND THE IS?............................................................................................................................. 625 Obyung Kwun Khaled A. Alshare
DO A FIRM’S BOARD MEMBER LINKAGES RELATE TO PERCEIVED OR ACTUAL FIRM FINANCIAL PERFORMANCE?.................................................................................... 633 Paul Beckman Ping Hsiao
OPERATIONS & SUPPLY CHAIN MANAGEMENT
LEVEL CROSSING SOLUTIONS FOR A CONTINUOUS REVIEW INVENTORY SYSTEM WITH A MIXTURE OF DETERMINISTIC AND POISSON DEMANDS ............................. 641 Katy S. Azoury V. Udayabhanu
ON STOCHASTIC INVENTORY MODELS ........................................................................... 651Jack C. Hayya Uttarayan Bagchi
APPLICATION OF DYNAMIC PROGRAMMING TO THE MODELING AND OPTIMIZATION OF INDUSTRIAL MANAGEMENT SYSTEMS ........................................ 661 G. Naadimuthu R. N. Kapur E. S. Lee
OPTIMAL CONTROL AND OPTIMIZATION OF SYSTEM DYNAMICS MODELS: SOME EXPERIENCES AND RECOMMENDATIONS....................................................................... 671 James R. Burns, P.E., CIRM Balaji Janamanchi
THE IMPORTANCE OF SERVICE VALUE IN ACCELERATING THE ADOPTION OF RADIO FREQUENCY IDENTIFICATION TECHNOLOGY IN THE EMERGENCY ROOM OF HOSPITALS......................................................................................................................... 682 Charlie C. Chen Jiinpo Wu Albert M. Hayashi
CASE STUDY: APPLICATIONS OF RFID IN RETAIL BUSINESS ..................................... 695Feraidoon (Fred) Raafat William R. Sherrard Lilie Meslis, Jillene Windt
PRIVACY, RADIO FREQUENCY IDENTIFICATION, AND RETURN ON INVESTMENT ..................................................................................................................................................... 702 Donna M. Schaeffer Patrick C. Olson Albert Cruz
AN EMPIRICAL INVESTIGATION OF THE COMPONENTS OF QUALITY SERVICE OPERATIONS: A B2B ANALYSIS.......................................................................................... 706 Kristen Bell DeTienne Adam S. Holland
PERFORMANCE IMPLICATION OF COOPERATIVE NORMS.......................................... 716Shaohan Cai Zhiling Yang
END USER COMPUTING SATISFACTION AND ITS KEY DIMENSIONS: AN EXPLORATORY STUDY ......................................................................................................... 725 Shaohan Cai Minjoon Jun Long Pham
CUSTOMER ORDER FORECASTING IN SUPPLY CHAINS A SIMULATION STUDY... 735 Balaji Janamanchi James R. Burns, P.E., CIRM
PROJECT MANAGEMENT
A STUDY OF PROJECT MANAGEMENT COURSE COVERAGE...................................... 745Lai C. Liu Kai S. Koong June Wei
SHOULD PROJECT MANAGERS KNOW THE COST OF THEIR PROJECT? ................... 753Terry R. Adler William L. Smith
QUANTITATIVE METHODS & QUALITY
OPTIMIZATION OF A PRODUCTION SCHEDULING PROBLEM..................................... 760G. Naadimuthu S. Waziruddin E. S. Lee
OMITTING CONSTANT COSTS IN LINEAR PROGRAMMING......................................... 768Michael E. Hanna Robert R. Hill
ALTERNATIVE FORECASTING PERCENTAGE ERRORS FROM MOVING AVERAGE METHODS ON VARIOUS RANDOM TIME SERIES............................................................ 769 Luh Yu (Louie) Ren Peter Ren Christine Ren Jonathan Du
ALL DRESSED UP AND NOWHERE TO GO: HOW MUCH OF THIS SLOW-MOVING INVENTORY WILL SELL? ...................................................................................................... 776 Matt Lindsey Robert Pavur
A SPATIAL DATA ANALYSIS OF U.S. LANGUAGE USAGE ........................................... 782Jerry Platt Marjo Mitsutomi
SPREADSHEET SIMULATION MODELS FOR BUSINESS DECISIONS WITH UNCERTAIN RELATIONSHIPS.............................................................................................. 786 Michael R. Middleton
LOCATION OF A FACILITY IN A PLANAR NETWORK.................................................... 795Tammy Drezner Zvi Drezner
IS THE POTENTIAL BEING FULLY EXPLOITED? ANALYSIS OF THE USE OF EXPLORATORY FACTOR ANALYSIS IN MANAGEMENT RESEARCH: YEAR 2000 TO YEAR 2006 PERSPECTIVE...................................................................................................... 805 Anant R. Deshpande Jesús Tanguma
TESTING OF TWO QUALITY MANAGEMENT IMPACT MODELS IN ACUTE CARE HOSPITALS ............................................................................................................................... 815 William Johnson Miller Richard H. Deane
COMPARISON OF METHODS OF COLLECTING DATA FOR RESEARCH: CONVENTIONAL METHODS AND ELECTRONIC METHODS......................................... 827Wen Cui
STUDENT TRACK
IMPROVING CONCURRENT ENGINEERING PRACTICES TEAM PERFORMANCE: FROM THE LENSES OF SOCIAL COGNITIVE THEORY AND EXPECTATION- STATES THEORY .................................................................................................................................... 833 Anant R Deshpande
NOSTALGIA AND THE NEED FOR SOCIAL CONNECTEDNESS: IMPLICATIONS FOR MARKETING MANAGEMENT............................................................................................... 837 Dennis Kopf Marco Wolf
A SCORECARD SOLUTION FOR HRM'S DUAL CRISIS .................................................... 847R. David Fass