McAfee School of Business Administration |
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106 Result(s) |
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"Mommy Rights: Are American Employers Doing Enough for Working Mothers?"
David Austill
Journal of Business and Economic Perspectives. (forthcoming)
ABSTRACT: Business in America has historically been dominated by males with a corporate attitude that is more about money and less about nurturing employees. Since World War II women have been of growing importance to businesses, but corporate policies and state and federal laws have not adequately reflected that working mothers face particularly troublesome trade-offs between work and family. This paper will survey some of the important legal areas affecting employees who are either pregnant or have small children. The author concludes that more should be done through legislation to protect female employees who are either pregnant or care for small children. Doing so will provide corporate America with a greater supply of experienced and qualified workers and make work life more palatable for working women.
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"The Death of Death' Taxes?"
David Austill
Kocakulah, M.C.
Tax Notes. (April 2009)
ABSTRACT: Estate taxes have had a long history in the United States. Taxation of estates and gifts has long tried to meet three important fiscal, political, economic, and sociological goals, namely, to raise revenue, to redistribute the wealth, and to limit large concentrations of wealth. The Economic Growth and Taxpayers Relief and Reconciliation Act of 2001 drastically changed estate taxation in the U.S. by greatly increasing the estate tax exemption, lowering the top tax rate, and repealing the estate and generation-skipping transfer taxes in 2010. A sun setting provision in federal budgetary law revives both of these taxes in 2011 and applies the law as it stood before the 2001 Act. This situation is untenable. This paper discusses the history of estate taxation and the problems with the estate tax regime as it now exists and may or may not exist for the years 2009-2011, the issues from a policy perspective that should be addressed, and proposals, including the authors', for reforming the estate tax system in the U.S.
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David Austill
w/ M. Kocakulah & B. Long
Journal of Legal Studies Education. 26:1. (February 2009) 137-183.
ABSTRACT: This paper describes the positions taken by the fifty-four state boards of accountancy, the NASBA, the AICPA, and the AACSB concerning the business law education of accounting graduates. It then compares the findings of a 1993 survey of business law professors with a 2005 survey of business law professors concerning their perceptions of business law curricula. The surveys included questions concerning the respondent’s perceptions of curricular content, importance of substantive law topics, integration of business law into accounting programs, and the quality of legal training accounting students receive. Finally, the paper compares the perceptions and actions of business law professors with those of the major accounting organizations. The study finds that the major accounting organizations treat business law as a field of general business knowledge with decreasing relative importance to accounting graduates. It finds that a large majority of business law professors
feel a responsibility to prepare their accounting students for their
careers in public accounting but have adopted business curricula more
consistent with the goals and objectives of the AACSB. It recommends
that business law professors join together with accounting professors in teaching and in scholarship to make the relevance of business law more transparent to both accounting graduates and practicing accountants.
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"The Shaping of a Society's Economic Ethos: A Longitudinal Study of Individuals' Morality of Profit-Making Worldview"
Walton Padelford
Journal of Business Ethics. (January 2009)
ABSTRACT: This study investigates the processes involved in the shaping of a society’s economic ethos. The discussion of ethics and economics has a very long history across multiple disciplines. The founder of modern economics, Adam Smith, likewise had a keen interest in this topic. However, with the development of economic science, scholarly assessment has shifted toward positive analysis while normative analysis has been left mainly to philosophers. By utilizing the newly developed morality of profit-making scale (MPM), the authors sought to understand how respondents’ economic ethical worldview shifts over time. Specifically, we theorized that the news media’s copious negative coverage of the gasoline price crisis of 2006 would significantly impact individuals’ MPM worldview. The results show that respondents’ explicit attitudes toward MPM were significantly impacted. However, respondents’ more deeply-held, implicit economic ethical worldview was only slightly impacted. The authors argue that only patient, long-term explanation and argumentation can permanently affect a society’s economic ethos. Implications and future research directions for business researchers are outlined.
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"The Shaping of a Society's Economic Ethos: A Longitudinal Study of Individuals' Morality of Profit-Making Worldview"
Darin White
Journal of Business Ethics. (January 2009)
ABSTRACT: This study investigates the processes involved in the shaping of a society’s economic ethos. The discussion of ethics and economics has a very long history across multiple disciplines. The founder of modern economics, Adam Smith, likewise had a keen interest in this topic. However, with the development of economic science, scholarly assessment has shifted toward positive analysis while normative analysis has been left mainly to philosophers. By utilizing the newly developed morality of profit-making scale (MPM), the authors sought to understand how respondents’ economic ethical worldview shifts over time. Specifically, we theorized that the news media’s copious negative coverage of the gasoline price crisis of 2006 would significantly impact individuals’ MPM worldview. The results show that respondents’ explicit attitudes toward MPM were significantly impacted. However, respondents’ more deeply-held, implicit economic ethical worldview was only slightly impacted. The authors argue that only patient, long-term explanation and argumentation can permanently affect a society’s economic ethos. Implications and future research directions for business researchers are outlined.
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"What They Didn't Teach Us in Sales Class"
Keith Absher
w/ G. Crawford & W. Stewart
ABC's of Relationship Selling through Service. (January 2009) 37.
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"Service Performance and Procedural Justice: The Mediating Roles of Family Life Cycle and Culture"
Bill Nance
Journal of Services Marketing. (December 2008)
ABSTRACT: While there has long been a tacit assumption that customer perceptions of fair treatment by a service provider are related to service quality perceptions (Berry, 1996; Parasuraman et al., 1985; 1988) there has been little research that explicitly examines this relationship. Previous research has firmly established that justice is an influential antecedent of behavior or attitudes in many different settings. Justice has been found to influence both loyalty (Chang, 2002) and trust (Pearce et al., 1994). The purpose of our study was to examine how service performance and procedural justice are related and how this relationship is moderated by family life cycle and culture. From both empirical and theoretical standpoints, we attempted to bridge the gap between the two separate but related literature streams of service quality and procedural justice. Based on a sample which consisted of 717 individuals from Central and Eastern Europe and the United States, strong evidence was found to support the notion that fair treatment of customers affects service performance perceptions across both FLC position and culture.
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"Service Performance and Procedural Justice: The Mediating Roles of Family Life Cycle and Culture"
Darin White
Journal of Services Marketing. (December 2008)
ABSTRACT: While there has long been a tacit assumption that customer perceptions of fair treatment by a service provider are related to service quality perceptions (Berry, 1996; Parasuraman et al., 1985; 1988) there has been little research that explicitly examines this relationship. Previous research has firmly established that justice is an influential antecedent of behavior or attitudes in many different settings. Justice has been found to influence both loyalty (Chang, 2002) and trust (Pearce et al., 1994). The purpose of our study was to examine how service performance and procedural justice are related and how this relationship is moderated by family life cycle and culture. From both empirical and theoretical standpoints, we attempted to bridge the gap between the two separate but related literature streams of service quality and procedural justice. Based on a sample which consisted of 717 individuals from Central and Eastern Europe and the United States, strong evidence was found to support the notion that fair treatment of customers affects service performance perceptions across both FLC position and culture.
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"The Impact of Marketing Strategy Creation Style on the Formation of a Climate of Trust in a Retail Franchise Setting"
Darin White
European Journal of Marketing. (December 2008)
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"Sexual Harassment at Work: Moving Research Forward"
Emily Lean
w/ A. O’Leary-Kelly, C. Bates & L. Bowes-Sperry
Journal of Management Review. (December 2008)
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"The Impact of Negative Celebrity and Product Information on the Endorsement Relationship: Implications"
Darin White
w/ L. Goddard & N. Wilbur
International Journal of Retailing and Distribution Management. (November 2008)
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"Determining the Affect that the Introduction of Technology-Based Service Innovations has on New Product"
Darin White
w/ S. Turner
Canadian Journal of Administrative Sciences. (October 2008)
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"Determining the Affect that the Introduction of Technology-Based Service Innovations has on New Product"
Joe Harrison
w/ S. Turner
Canadian Journal of Administrative Sciences. (October 2008)
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Karen Miller
w/ G. Grant & F. Alali
Managerial Auditing Journal. 23:8. Emerald Group Publishing Limited. (September 2008) 803-823.
ABSTRACT: Purpose – The purpose of this study is to examine information technology (IT) control deficiencies and their affect on financial reporting.
Design/methodology/approach - This study examines 278 companies reporting IT control deficiencies in the first three years of the SOX 404 requirements (2004–2006). Using quantitative analysis, the study evaluates the impact of IT deficiencies on financial reporting and determines significant differences between companies that report IT deficiencies and companies that do not report IT deficiencies.
Findings - Four accounting errors, (1) revenue recognition issues, (2) receivables, investments and cash issues, (3) inventory, vendor and cost of sales issues, and (4) financial statement, footnote, US GAAP, and segment disclosures issues stand out as common financial reporting problems in companies reporting weak IT controls. This study also suggests that companies with IT control deficiencies report more internal control (IC) deficiencies, are smaller, pay higher audit fees, and are typically audited by smaller accounting firms.
Research limitations/implications – This research is limited in scope since only SOX accelerated filers are included in the analysis. As of this study, smaller, non-accelerated filers are not required to report IC control weaknesses under SOX.
Originality/value - As of this research, no analysis exists to support or refute the relationship of IT controls and accounting errors. This study re-affirms the widespread impact that deficient IT controls can have on the overall IC structure of the business. Our study reveals some of the important issues associated with IT in the financial reporting process. The role of IT in financial reporting systems is destined to escalate. Studies, like ours, can help managers and auditors identify IT problems that affect financial reporting and take remedial steps to correct these weaknesses.
Article Type: Research Paper
Keywords: Information Technology; Internal Control Deficiencies; Material Weaknesses; Accounting Errors; Sarbanes-Oxley Act of 2002.
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"The Impact of Perceived Leader Integrity on Subordinate Ethical Intentions in a Work Team Environment"
Darin White
Journal of Business Ethics. (August 2008)
ABSTRACT: Over the last decade the increased use of work teams within organizations has been one of the most influential and far-reaching trends to shape the business world. At the same time corporations have continued to struggle with increased, unethical employee behavior. Very little research has been conducted which specifically examines the developmental aspects of employee ethical decision making in a team environment. This study examines the impact of a team leader’s perceived integrity on their subordinates’ behavior. The results, which came from a survey of 245 MBA students functioning for two years in a work team environment, indicated an interaction between leader integrity and team member ethical intentions.
KEY WORDS: work teams, leader integrity, ethical decision making, teammates
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"The Impact of Perceived Leader Integrity on Subordinate Ethical Intentions in a Work Team Environment"
Emily Lean
Journal of Business Ethics. (August 2008)
ABSTRACT: Over the last decade the increased use of work teams within organizations has been one of the most influential and far-reaching trends to shape the business world. At the same time corporations have continued to struggle with increased, unethical employee behavior. Very little research has been conducted which specifically examines the developmental aspects of employee ethical decision making in a team environment. This study examines the impact of a team leader’s perceived integrity on their subordinates’ behavior. The results, which came from a survey of 245 MBA students functioning for two years in a work team environment, indicated an interaction between leader integrity and team member ethical intentions.
KEY WORDS: work teams, leader integrity, ethical decision making, teammates
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"Submission to a Higher Authority: Toward a Model of Trust within the Evangelical Church"
Kevin Barksdale
W. R. Nance
International Handbook of Academic Research and Teaching. Nashville: (July 2008) 208-216.
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"Submission to a Higher Authority: Toward a Model of Trust within the Evangelical Church"
Bill Nance
W. R. Nance
International Handbook of Academic Research and Teaching. Nashville: (July 2008) 208-216.
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"Once More from the Top: A Review of the Empirical Justifications for Data Aggregation"
Kevin Barksdale
International Handbook of Academic Research and Teaching. 1. Nashville: (July 2008) 334-340.
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"Once More from the Top: A Review of the Empirical Justifications for Data Aggregation"
Kevin Barksdale
Review of Management Innovation & Creativity. 1. (July 2008)
ABSTRACT: Multiple levels of investigation are important in organizational research in order to develop more integrative models of organizational behavior. The aggregation of data collected at one level of analysis to higher levels is an integral part of multiple level studies. While there are ample examples of multiple levels of investigation across the academy, there remains no unified source for making the basic decisions regarding aggregation. This study reviews the requirements and techniques for assessing the assumptions of aggregation and draws a parallel between construct validity and aggregation requirements. Data from 92 organizations and 4802 employees are used to provide an example. Univariate and multivariate methods for testing the appropriateness of data aggregation are compared and presented. A data analysis strategy for multilevel research is presented. The primary contribution of this article is to unify in a single source the set of procedures the researcher may follow in making analytical decisions regarding aggregation prior to evaluating more important theoretical concerns.
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"Submission to a Higher Authority: Toward a model of Trust Within the Evangelical Church"
Bill Nance
Journal of Global Intelligence & Policy. 1. Nashville: (July 2008)
ABSTRACT: This paper discusses the difficulties being faced by evangelical church leadership. These difficulties are traced to depersonalization and a lack of trust on the part of congregants. An application of a social science model of trust put forth by Mayer, Davis and Schoorman (1996) is presented. Implications and suggestions for future research direction are provided.
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"Submission to a Higher Authority: Toward a model of Trust Within the Evangelical Church"
Kevin Barksdale
Journal of Global Intelligence & Policy. 1. Nashville: (July 2008)
ABSTRACT: This paper discusses the difficulties being faced by evangelical church leadership. These difficulties are traced to depersonalization and a lack of trust on the part of congregants. An application of a social science model of trust put forth by Mayer, Davis and Schoorman (1996) is presented. Implications and suggestions for future research direction are provided.
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"The Business Law Education of Accounting Students in the United States of America: The Accounting Chairperson's Perspective"
David Austill
w/ M. Kocakulah & B. Long
Accounting Education: An International Journal. (July 2008)
ABSTRACT: This study reports the findings of a survey of accounting chairpersons concerning their perceptions of the purpose and content of law courses in the undergraduate business curriculum in the United States of America. It identifies the types of legal courses offered and required at their institutions. The respondents rank the importance of those legal topics most recently tested on the redesigned CPA examination and similarly rank the importance of those topics not currently covered by the new CPA examination. The study examines the extent to which accounting chairs believe that undergraduate business law curricula should prepare accounting students to pass the CPA examination. The study identifies the extent to which accounting chairpersons feel their business law curricula are successfully preparing their students for careers in public and nonpublic accounting. Finally, analysis is made of the significance of business law education to foreign accountants who desire to become CPAs.
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"IT Control Deficiencies that Impact Financial Reporting"
Karen Miller
Fatima A. Alali, Ph.D.
Gerry H. Grant, Ph.D., CPA
Internal Auditing. Issue 23 Volume 4. New York: Thomson Reuters, WG&L. (July 2008) 28-38.
ABSTRACT: The Sarbanes-Oxley Act of 2002 (SOX) requires management to assess and report on the effectiveness of internal controls. Even though it is imperative that auditors grasp an understanding of the impact of information technology control deficiencies (ITCD) and that managers recognize the risks of these deficiencies in their business models and financial reporting, SOX provides only minimal guidance related to information technology (IT) controls. This study examines 88 companies that reported ITCDs in 2006. The two most commonly reported ITCDs by companies in this study include IT security and end-user computing issues. Companies with IT security control issues have more deficiencies related to program change controls, segregation of IT duties, and IT policies, procedures, and documentation. These companies also report more accounting errors associated with expense recording and inventory issues than companies that do not have security control issues. Companies with end-user computing control deficiencies have significantly more IT period-end closing deficiencies and report more accounting errors when recording executive compensation tax expense and other tax expense, benefit, and deferral issues. Evidence suggests that accounting errors resulting from ITCDs may contribute to financial restatements.
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Karen Miller
w/ J. Shaw & T. Flesher
Advances in Taxation. 18. Emerald Group Publishing Limited. (June 2008) 73-101.
ABSTRACT: The use of corporate aircraft has increased as businesses place more value on ease of mobility. The bonus depreciation incentives of 2002 and 2003 provided growth opportunities for the general aviation market by allowing accelerated depreciation deductions for the purchase of new corporate aircraft. These incentives allowed more than twice the traditional MACRS allowance for depreciation for the first year of operation of an asset, but the present value of the tax savings after the full depreciable life of the corporate aircraft only generated a 3.25 percent reduction in the after-tax-cost. This study documents that the bonus depreciation incentives did not generate significant growth in the general aviation aircraft market via increased production of aircraft. These incentives may have simply slowed the recession that might have taken place in this industry otherwise. However, the incentives in this study did play a significant role in determining which type of aircraft to purchase, piston or turbine.
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"An Empirical Investigation of the Link Between Market Orientation and Church Performance"
Darin White
co-authored w/ C. Simas
International Journal of Nonprofit and Voluntary Sector Marketing. (May 2008)
ABSTRACT: Will the same marketing tools and strategies used in the for-profit world of business work in a church environment? George Barna, America’s most well recognized and respected authority on business and religion has spent the last twenty years writing over a dozen books attempting to convince church leaders to adopt a market oriented philosophy. Yet, to date, there has been no scientific inquiry aimed at testing this assumption. This research provides the first known scholarly study of the church sector which empirically examines the relationship between market orientation and performance. Gray et al’s. (1998) five dimension market orientation scale was adapted to the church sector and was found to be both valid and reliable. Using a sample of 230 church leaders from the five largest Christian denominational families in the United States, the authors found tentative evidence to suggest market orientation is correlated with improved overall church performance. Increases in market orientation were effective in garnering higher levels of visitors to the various church service offerings. However, it was also discovered that the majority of market oriented churches struggle to transition these visitors into long-term, financially committed members. Finally, the results indicate that a fairly large percentage of modern churches in the U.S. have adopted a market oriented culture. Directions for future research, limitations of the study and managerial implications of the findings are subsequently identified and discussed.
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"Personal Entertainment Use of Corporate Aircraft: Income Allocations and Deduction Limitations"
Karen Miller
w/ J. Shaw & T. Flesher
Taxes - The Tax Magazine. Issue 86 Volume 5. Chicago: CCH. (May 2008) 45-52.
ABSTRACT: Corporate aircraft owners need to be aware of recent changes in the rules related to personal entertainment use of company aircraft by executives. In June, 2007, the Treasury Department released proposed regulations under Sec. 274(e)(2) that interpret amendments added by The American Jobs Creation Act of 2004 (AJCA). Sec. 274(e)(2) and the proposed regulations place limits on the deductibility of costs associated with personal entertainment use of company aircraft by specified individuals. Currently, employees (including executives) report income from the personal use of company-owned aircraft based either on a special valuation assessment formula or on the fair market value of comparable chartered flights or leased aircraft. However, the actual cost of providing personal flights on company-owned aircraft is considerably higher than the income imputed to the recipient as a fringe benefit. Prior to AJCA, businesses deducted 100 percent of the cost of providing personal use of company-owned aircraft while imputing considerably less income to the recipients of the personal use; but AJCA now limits the deduction for the personal entertainment use of company-owned aircraft by specified individuals to the amount of income imputed to the recipient. The Internal Revenue Service (IRS) issued specific guidance for these newly- enacted provisions in Notice 2005, I.R.B. 2005-24. These changes, as explained below, are of great importance to all companies who own aircraft.
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"Coming Into the Light: Intimate Partner Violence and its Effects at Work "
Emily Lean
w/ A. Kelly, C. Reeves & J. Randel
Academy of Management Perspectives. 22. (May 2008)
ABSTRACT: Intimate partner violence (IPV) is not traditionally regarded as a workplace concern. Recent research, however, demonstrates that IPV has significant effects on both employees and on organization-related outcomes. In this paper, we discuss current knowledge regarding the ways that IPV is manifested in the workplace, its prevalence at work, and its costs. Then, using a case study format, we trace the development of an IPV program in one company, Liz Claiborne, Inc. Finally, we discuss “best practices” for managers interested in addressing the IPV-related issues that may affect their workplaces.
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"Balanced Scorecard Application in the Health Care Industry: A Case Study"
David Austill
w/ M. Kocakiilah
Journal of Health Care Finance. 34 (1). (October 2007) 72–99.
ABSTRACT: Balanced scorecards became a popular strategic performance measurement and management tool in the
1990s by Robert Kaplan and David Norton. Mainline companies accepted balanced scorecards quickly,
but health care organizations were slow to adopt them for use. A number of problems face the health care
industry, including cost structure, payor limitations and constraints, and performance and quality issues
that require changes in how health care organizations, both profit and nonprofit, manage operations.
This article discusses balanced scorecards generally from theoretical and technical views, and why they
should be used by health care organizations. The authors argue that balanced scorecards are particularly
applicable to hospitals, clinics, and other health care companies. Finally, the authors perform a case
study of the development, implementation, and use of balance scorecards by a regional Midwestern
health care system. The positive and negative aspects of the subject’s balanced scorecard are discussed.
Leaders in today’s health care industry are under great pressure to meet their financial goals. The industry
is faced with financial pressures from consumers, insurers, and governments. Inflation in the industry is
much higher than it is within the overall economy. Employers can no longer bear the burden of rising
group health insurance costs for its employees. Too many large companies have used bankruptcy law as
a shield to reduce or shift some of their legal obligations to provide health insurance coverage to present
or retired employees. Stakeholders of health care providers are demanding greater control over costs.
As the segment of un- or underinsured within the United States becomes larger as a percentage of the
population, voters are seriously beginning to demand some form of national health insurance, which
will drastically change the health care industry. Key words: balanced scorecard, performance measures,
integrated delivery systems, financial goals.
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Karen Miller
J.R. Shaw and T.K. Flesher
ATA Journal of Legal Tax Research. Volume 5 Issue 1. American Accounting Association. (September 2007)
ABSTRACT: Business growth and ease of mobility have played a significant role in the increasing use of corporate aircraft through the 21st century. Along with the increased use of corporate aircraft, personal use of corporate aircraft has also been on the rise. With this increased use, the tax treatment of the personal use of corporate aircraft has become much more visible and controversial. This paper tracks the changes in the law and focuses on the tax policy issues related to the equity in the reporting of income by the employee and the deduction claimed by the corporation. Specifically, this paper addresses the three-fold problem related to the current inequities of the current and proposed laws: What amount should be included as compensation by the employee as a fringe benefit for the personal use of company-owned aircraft? How much should the employer deduct for the operating cost of the aircraft for personal use? Should these amounts, compensation and deduction, be equal? The paper also accesses the horizontal inequities imposed by the current laws upon shareholders, different types of employees, corporations, and private citizens.
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"Positioning of Retail Stores in Central and Eastern European Accession States: Standardization Verses Adaptation"
Darin White
European Journal of Marketing. Vol. 41, No. 3/4. (April 2007) 292-306.
ABSTRACT: The recent expansion of the European Union has created immense challenges for retailers as they seek to expand into the new eastern regions. There is little research that examines the diversity of retail preferences across the newly expanded EU. In this paper we seek to empirically examine the retail store decision criteria of customers in founder member states of the European Union and customers in Central and Eastern European (CEE) accession member states.
Design/methodology/approach
Based on the literature review we theorize that significant differences will exist between founder member state customers and CEE accession member customers and that retailers would be wise to forego a standardized retail mix in favour of strategies more precisely adapted to individual national markets. Utilizing a well established retail customer decision criteria scale, the authors collected data from 1,221 eastern and western EU customers.
Findings
We found that CEE shoppers hold very high expectations of what they desire in a retail store. Indeed, their expectations were higher than those of founder member state customers on 21 of the 22 dimensions measured. In addition, our findings provide further support for the notion that retailing strategies for one country cannot be effectively extended to other countries without adaptation (de Mooij and Hofstede, 2002).
Research limitations/implications
Because of the convenience nature of the data collection method utilized in the current study, future research that examines these two groups might want to employee a more stratified sampling approach across all the countries. Other limitations that provide fertile ground for future studies include specific explorations of the retail decision criteria with more complex measurement scales which tap each sub construct more thoroughly.
Practical implications
It is apparent that retailers should thoroughly evaluate new target markets, especially when they are distant and unfamiliar. This is demonstrated by the fact that CEE accession state customers view retailing substantially different than founder member state customers in all but four of the 22 retail decision criteria in our study. We conclude that retailers should pursue country-adapted strategies when entering the new CEE accession states.
What is original/value of paper
The recent expansion of the European Union has created immense challenges for retailers as they seek to expand into the new eastern regions. Our paper presents some of the first empirical research which examines the diversity of retail preferences across the newly expanded EU.
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"Positioning of Retail Stores in Central and Eastern European Accession States: Standardization Verses Adaptation"
Keith Absher
European Journal of Marketing. Vol. 41, No. 3/4. (April 2007) 292-306.
ABSTRACT: The recent expansion of the European Union has created immense challenges for retailers as they seek to expand into the new eastern regions. There is little research that examines the diversity of retail preferences across the newly expanded EU. In this paper we seek to empirically examine the retail store decision criteria of customers in founder member states of the European Union and customers in Central and Eastern European (CEE) accession member states.
Design/methodology/approach
Based on the literature review we theorize that significant differences will exist between founder member state customers and CEE accession member customers and that retailers would be wise to forego a standardized retail mix in favour of strategies more precisely adapted to individual national markets. Utilizing a well established retail customer decision criteria scale, the authors collected data from 1,221 eastern and western EU customers.
Findings
We found that CEE shoppers hold very high expectations of what they desire in a retail store. Indeed, their expectations were higher than those of founder member state customers on 21 of the 22 dimensions measured. In addition, our findings provide further support for the notion that retailing strategies for one country cannot be effectively extended to other countries without adaptation (de Mooij and Hofstede, 2002).
Research limitations/implications
Because of the convenience nature of the data collection method utilized in the current study, future research that examines these two groups might want to employee a more stratified sampling approach across all the countries. Other limitations that provide fertile ground for future studies include specific explorations of the retail decision criteria with more complex measurement scales which tap each sub construct more thoroughly.
Practical implications
It is apparent that retailers should thoroughly evaluate new target markets, especially when they are distant and unfamiliar. This is demonstrated by the fact that CEE accession state customers view retailing substantially different than founder member state customers in all but four of the 22 retail decision criteria in our study. We conclude that retailers should pursue country-adapted strategies when entering the new CEE accession states.
What is original/value of paper
The recent expansion of the European Union has created immense challenges for retailers as they seek to expand into the new eastern regions. Our paper presents some of the first empirical research which examines the diversity of retail preferences across the newly expanded EU.
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"Uncertain Tax Positions: IRS Issues FIN 48 Initiative"
Thomas Proctor
Massachusetts CPA Review Online. (February 2007)
ABSTRACT: In October, 2006, the Large & Mid-Size Business division of the IRS issued an initiative to expedite the resolution of tax positions of some companies subject to the FASB’s new Financial Interpretation 48. FIN 48 requires companies that conform to generally accepted accounting principles (GAAP) to record as a liability any position taken on their tax return that might be challenged by the IRS and result in an additional tax due. The FIN 48 initiative allows companies who may not have had time to plan FIN 48 into their tax planning for the current year to resolve their tax issues with the IRS. The IRS initiative applies to a company with financial accounting years ending between December 15, 2006, and April 1, 2007.
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"Uncertain Tax Positions: IRS Issues FIN 48 Initiative"
Deborah Newell
Massachusetts CPA Review Online. (February 2007)
ABSTRACT: In October, 2006, the Large & Mid-Size Business division of the IRS issued an initiative to expedite the resolution of tax positions of some companies subject to the FASB’s new Financial Interpretation 48. FIN 48 requires companies that conform to generally accepted accounting principles (GAAP) to record as a liability any position taken on their tax return that might be challenged by the IRS and result in an additional tax due. The FIN 48 initiative allows companies who may not have had time to plan FIN 48 into their tax planning for the current year to resolve their tax issues with the IRS. The IRS initiative applies to a company with financial accounting years ending between December 15, 2006, and April 1, 2007.
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"Uncertain Tax Positions: IRS Issues FIN 48 Initiative"
Thomas Proctor
Tennessee Society of CPA Journal. (December 2006)
ABSTRACT: In October, 2006, the Large & Mid-Size Business division of the IRS issued an initiative to expedite the resolution of tax positions of some companies subject to the FASB’s new Financial Interpretation 48. FIN 48 requires companies that conform to generally accepted accounting principles (GAAP) to record as a liability any position taken on their tax return that might be challenged by the IRS and result in an additional tax due. The FIN 48 initiative allows companies who may not have had time to plan FIN 48 into their tax planning for the current year to resolve their tax issues with the IRS. The IRS initiative applies to a company with financial accounting years ending between December 15, 2006, and April 1, 2007.
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"Uncertain Tax Positions: IRS Issues FIN 48 Initiative"
Deborah Newell
Tennessee Society of CPA Journal. (December 2006)
ABSTRACT: In October, 2006, the Large & Mid-Size Business division of the IRS issued an initiative to expedite the resolution of tax positions of some companies subject to the FASB’s new Financial Interpretation 48. FIN 48 requires companies that conform to generally accepted accounting principles (GAAP) to record as a liability any position taken on their tax return that might be challenged by the IRS and result in an additional tax due. The FIN 48 initiative allows companies who may not have had time to plan FIN 48 into their tax planning for the current year to resolve their tax issues with the IRS. The IRS initiative applies to a company with financial accounting years ending between December 15, 2006, and April 1, 2007.
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"The Morality of Profit Making: A Scale Development"
Walton Padelford
Journal of Business and Economic Perspectives. (December 2006)
ABSTRACT: Even though the superiority of market systems for producing goods and services efficiently has been demonstrated with theoretical and empirical proofs, the morality of markets and profit-making is still debated and doubted in discussions of ethics. Economists from Adam Smith to Amartya Sen have been intensely interested in this relationship between economics and ethics. Our paper develops a scale in which the perception of the morality of profit making can be assessed. The resulting scale contains nine items in a two factor analysis. The coefficient alpha for the overall scale was an excellent 0.86. The scale can reliably differentiate between individuals with differing views of the morality of profit-making.
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"The Morality of Profit Making: A Scale Development"
Darin White
Journal of Business and Economic Perspectives. (December 2006)
ABSTRACT: Even though the superiority of market systems for producing goods and services efficiently has been demonstrated with theoretical and empirical proofs, the morality of markets and profit-making is still debated and doubted in discussions of ethics. Economists from Adam Smith to Amartya Sen have been intensely interested in this relationship between economics and ethics. Our paper develops a scale in which the perception of the morality of profit making can be assessed. The resulting scale contains nine items in a two factor analysis. The coefficient alpha for the overall scale was an excellent 0.86. The scale can reliably differentiate between individuals with differing views of the morality of profit-making.
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"Social and Economic Exchange: Construct Development and Validation"
Kevin Barksdale
w/ L. Shore, L. Tetrick, & P. Lynch
Journal of Applied Social Psychology. Vol. 36, No. 4. (October 2006) 837-867.
ABSTRACT: This study examined the economic and social exchanges between employee and employer within a model in which perceived organizational support and affective and continuance commitment served as predictors and performance, altruism citizenship behavior, absence, and lateness served as outcomes. Two samples were used. 384 master of business administration students participated in Study 1, and Study 2 consisted of 181 aerospace employees and their managers, working for a single organization. Both studies supported the distinctiveness between economic and social exchanges. Study 2 showed the overall fit of the proposed model was adequate, though only social exchange, and not economic exchange, directly predicted the performance outcomes. These results suggest the importance of perceived exchanges between employee and employer.
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"Attacking the Obesity Epidemic: An Examination of the Potential Health Benefits of Nutrition Information Provision in Restaurants"
Kyle Huggins
w/ S. Burton, E. Creyer, & J. Kees
American Journal of Public Health. 96. (September 2006) 1669-1675.
ABSTRACT: Objectives. Requiring restaurants to present nutrition information on menus is under consideration as one potential way to slow the increasing prevalence of obesity. Research objectives were to determine how accurately consumers estimate the nutrient content of typical restaurant meals and examine how the provision of nutrition information on menus influences purchase intentions and preferences.
Methods. Survey responses were analyzed using analysis of variance techniques.
Results. Levels of calories, fat, and saturated fat in less healthful restaurant items were significantly underestimated by consumers. Actual fat and saturated fat levels were twice consumers’ estimates and calories approached two times more than what consumers expected. When levels of calories, fat, and saturated fat substantially exceeded consumers’ expectations, the provision of nutrition information had a significant negative influence on product attitude, purchase intention, and choice.
Conclusions. Results show that most consumers are unaware of high levels of calories, fat, saturated fat, and sodium found in many menu items. Provision of nutrition information on restaurant menus could potentially have a positive impact on public health by reducing the consumption of less healthful foods.
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"Identity Negotiation and the Consumption Experience: The Tattoo as an Aesthetic Resource"
Kyle Huggins
w/ J. Murray, A. Velliquette, & D. Evers
Consumer Tribes: Theory, Practice, and Prospects. ed. Bernard Cova, Robert Kozinets, and Avi Shankar. London: Elsevier / Butterworth-Heinemann. (August 2006)
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"Product Development and Cost Management Using Target Costing: A Discussion and Case Analysis"
David Austill
Journal of Business and Economic Research. (April 2006)
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"Lover in the Beloved, Transformed"
Walton Padelford
Kairos Journal. (March 2006)
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"Equity Impacts of Security Offerings: The Japanese Case 1984-1991"
Don Christensen
H. Faria, C. Kwok, & M. Bremer
Japan and the World Economy. 8. (May 1996) 99-119.
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"The Role of Government in a Free Society"
Howard Newell
(April 1985) 13-18.
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| Presentation(s) |
"The Times They Are A-Changin': Time to Revisit Quill Corporation v. North Dakota"
David Austill
Tom Proctor
American Accounting Association National Conference. New York, NY,
(August 2009)
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"Tax Policy Considerations in Reforming the Federal Estate Tax"
David Austill
M.c. Kocakulah
American Accounting Association National Conference. New York, NY,
(August 2009)
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"Minimizing Audit Fees and Accounting Errors Through IT Controls: Evidence from US Internal Control Audits"
Karen Miller
Gerry H. Grant
Fatima Alali
American Accounting Association National Conference. New York, NY,
(August 2009)
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"Intimate partner violence among employed individuals: Do demographics really matter?"
Emily Lean
Reeves, C., Liou, R., O'Leary-Kelly, A., and Guerber, A.
Acaedmy of Management Association. Chicago, IL,
(August 2009)
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"Leadership in post-Secondary Education: Reconnecting with who we are"
Kevin Barksdale
The Chair Academy International Conference. Nashville, TN,
(June 2009)
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"Examining the Stability of the Psychological Contract: A Confirmatory Factor Analytic Approach"
Kevin Barksdale
American Institute of Higher Education. Nashville, TN,
(May 2009)
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"The Times They Are A-Changin': Time to Revisit Quill Corporation v. North Dakota"
David Austill
Tom Proctor
American Accounting Association South Eastern Conference. Oxford, MS,
(May 2009)
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"Death of Death Taxes: Maybe Not"
David Austill
Kocakulah, M. C
American Accounting Association Mid-Western Conference. St. Louis, MO,
(April 2009)
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"Academy Performance in M.B. A. Programs: A Study of Outcome Predictors"
Don Christensen
Bill Nance and Darin White
Society of Business, Industry and Economics. Destin, FL,
(April 2009)
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"Bonhoeffer and Business Ethics"
Walton Padelford
Acaedmy of Management Association. Indianapolis, IN,
(October 2008)
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"The Effect of IT Controls on Financial Reporting"
Karen Miller
Gerry H. Grant
Fatima Alali
American Accounting Association National Conference. Anaheim, CA,
(August 2008)
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"Once More from the Top: A Review of the Empirical Justifications for Data Aggregation"
Kevin Barksdale
Intellectbase International Consortium peer-reviewed conference proceedings. Nashville, United States.
(May 2008)
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"Submission to a Higher Authority: Toward a model of Trust Within the Evangelical Church"
Bill Nance
Intellectbase International Consortium peer-reviewed conference proceedings. Nashville, United States.
(May 2008)
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"Submission to a Higher Authority: Toward a model of Trust Within the Evangelical Church"
Kevin Barksdale
Intellectbase International Consortium peer-reviewed conference proceedings. Nashville, United States.
(May 2008)
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"An Exploration into Mother Nurturance: How Does a Mother’s Involvement Affect Her Daughter’s Intergenerational Brand Loyalty?"
Darin White
Thought Leaders International Conference on Brand Management. Birmingham, United Kingdom.
(April 2008)
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"An Exploration into Mother Nurturance: How Does a Mother’s Involvement Affect Her Daughter’s Intergenerational Brand Loyalty?"
Kyle Huggins
Thought Leaders International Conference on Brand Management. Birmingham, United Kingdom.
(April 2008)
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"The Times They Are A-Changin': Time to Revisit Quill Corporation v. North Dakota"
David Austill
Midwest Academy of Legal Studies in Business Annual Meeting. Chicago, IL, , United States.
(April 2008)
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"Faith and learning in management education: Employing the process of self-discovery to integrate faith and business"
Kevin Barksdale
Christian Business Faculty Association Annual Conference. Indianapolis, IN,
(March 2008)
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"Opening Minds of business students: A combination of experiential learning and Freirian pedagogy"
Kevin Barksdale
Intellectbase International Consortium. Atlanta, GA,
(February 2008)
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"Measuring the Perceived Importance that Consumers Place on the Benefit of Free Technical Support: A New Scale"
Keith Absher
w/ L. Hibbett & J. Shackman
2008 American Marketing Association Winter Educators Conference. Austin, TX,
(February 2008)
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"Measuring the Perceived Importance that Consumers Place on the Benefit of Free Technical Support: A New Scale"
Darin White
w/ L. Hibbett & J. Shackman
2008 American Marketing Association Winter Educators Conference. Austin, TX,
(February 2008)
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"Improving Financial Reporting Through Effective IT Controls: Evidence from the SOX 404 Audit"
Karen Miller
w/ G. Grant
American Accounting Association, Mid Year Auditing Section Meeting. Austin, TX,
(January 2008)
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"Fair Value Versus Fair Market Value: Must Minority and Lack of Marketability Discounts Be Considered When Partners Withdraw from Limited Partnerships?"
David Austill
w/ J. Bradley
Southeastern Academy of Legal Studies in Business Annual Meeting . Memphis, TN, , United States.
(November 2007)
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"The Impact of Negative Celebrity and Product Information on the Endorsement Relationship: Implications"
Darin White
w/ Goddard and Wilbur
The International Conference on Sport and Entertainment Business. Columbus, SC,
(October 2007)
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"Bonus Depreciation Incentives: The Impact on General Aviation Aircraft"
Karen Miller
w/ J.Shaw and T. Flesher
Summer American Accounting Association Conference. Chicago, IL,
(August 2007)
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"Sports Employers’ Liability for Tortious Acts of Players and Coaches"
David Austill
Academy of Legal Studies in Business Annual Meeting. Indianapolis, IN, , United States.
(August 2007)
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Walton Padelford
Society for Business Ethics Annual Conference. Philadelphia, PA,
(August 2007)
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Darin White
Society for Business Ethics Annual Conference. Philadelphia, PA,
(August 2007)
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"Bend It Like Beckham - Can Celebrity Status ‘Bend’ Consumers’ Image of a Country: A Four Country Study of the Manchester United Football Club and England"
Keith Absher
American Marketing Association Summer Educator’s Conference. Washington D.C.
(August 2007)
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"Bend It Like Beckham - Can Celebrity Status ‘Bend’ Consumers’ Image of a Country: A Four Country Study of the Manchester United Football Club and England"
Darin White
American Marketing Association Summer Educator’s Conference. Washington D.C.
(August 2007)
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"Bonus Depreciation Incentives: The Impact on General Aviation Aircraft"
Karen Miller
w/ J.Shaw and T. Flesher
Southeastern American Accounting Association Conference. Atlanta, GA,
(May 2007)
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"Are American Employers Doing Enough for Working Mothers?"
David Austill
Society for Business, Industry, and Economics Annual Conference . Orange Beach, AL, , .
(April 2007)
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David Austill
American Accounting Association’s Midwest Regional Meeting. St. Louis, MO,
(April 2007)
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"Lightening the load or piling more on: The existence or absence of social support in the working lives of intimate partner violence victims"
Emily Lean
w/ A. O’Leary-Kelly, & C. Reeves
Annual Meeting of the Society of Industrial and Organizational Psychology. New York, NY,
(April 2007)
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Darin White
Organizational Science Winter Conference. Steamboat Springs, CO,
(February 2007)
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Emily Lean
Organizational Science Winter Conference. Steamboat Springs, CO,
(February 2007)
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"The Present State of the Business Law Education of Accounting Students: The Accounting Chairperson’s Perspective"
David Austill
10th World Congress of Accounting Educators. Istanbul, Turkey.
(November 2006)
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"Publishing and Utilizing Relevant Research: The Student Perception of an Effective Teacher"
Karen Miller
M. Stocks
Tennessee Society of Accounting Education. Nashville, TN,
(September 2006)
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"Country-of-Origin Image as a Function of Involvement and Loyalty with a Professional Sports Team: A Four Country Study of the Manchester United Football Club and England"
Keith Absher
Contemporary Issues in Retailing and Marketing. Manchester, England.
(September 2006)
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"Country-of-Origin Image as a Function of Involvement and Loyalty with a Professional Sports Team: A Four Country Study of the Manchester United Football Club and England"
Darin White
Contemporary Issues in Retailing and Marketing. Manchester, England.
(September 2006)
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"Collins’s Interaction Ritual Theory: Using Interaction Rituals to Conceptualize How Objects Become Sacred Symbols"
Kyle Huggins
w/ J. Murray & J. Kees
2006 Association for Consumer Research Conference.
(September 2006)
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"Publishing and Utilizing Relevant Research: The Impact on Effective Teaching"
Karen Miller
M. Stocks
National American Accounting Association Conference. Washington D.C.
(August 2006)
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"The Present State of the Business Law Education of Accounting Students: The Business Law Professor’s Perspective"
David Austill
Academy of Legal Studies in Business Annual Meeting. St. Petersburg, FL, , United States.
(August 2006)
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"Use the Force: Porter’s Analysis of the Bargaining Power of Buyers Applied to the RAND Study of Strategy in the US Higher Education Industry"
Bill Nance
Academic Business World International Conference. Nashville, TN,
(May 2006)
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"Use the Force: Porter’s Analysis of the Bargaining Power of Buyers Applied to the RAND Study of Strategy in the US Higher Education Industry"
Kenneth Holt
Academic Business World International Conference. Nashville, TN,
(May 2006)
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"Use the Force: Porter’s Analysis of the Bargaining Power of Buyers Applied to the RAND Study of Strategy in the US Higher Education Industry"
Darin White
Academic Business World International Conference. Nashville, TN,
(May 2006)
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"Group Decision Making"
Steve Arendall
Leadership Germantown.
(May 2006)
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"Publishing and Utilizing Relevant Research: The Student Perception of an Effective Teacher"
Karen Miller
M. Stocks
Southeastern Region American Accounting Association. Knoxville, TN,
(March 2006)
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"Implementing a Fraud Course"
Deborah Newell
Tennessee Society of Accounting Education.
(February 2006)
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"The Moral Underpinnings of Capitalism"
Walton Padelford
National Business and Economis Society.
(February 2006)
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"To Eat or Not to Eat: Effects of Objective Nutrition Information on Consumer Perceptions of Fast Food Chains' Meal Healthiness, Future Health Concerns and Meal Repurchase Intentions"
Kyle Huggins
w/ S. Burton and K. Bates
Winter AMA 2006 Educator’s Conference.
(February 2006)
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"Enriching a Business Degree with More Liberal Arts Courses: One School's Experience"
Thomas Proctor
The Colloguium on Change in Accounting Education Annual Conference. Long Beach, CA,
(October 2005)
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"Father Involvement: Who’s Your Daddy and Why Marketer’s Care"
Kyle Huggins
2005 Macromarketing Conference.
(September 2005)
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"A Supersized Diary: Weighing In On Fast Food Consumption"
Kyle Huggins
w/ K. Bates, S. Burton, & J. Kees
2005 Marketing and Public Policy Conference Proceedings.
(September 2005)
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"The Impact of Environmental Forces on Franchiser's Choice of Persuasive Strategy"
Darin White
Alabama Academy of Science. Birmingham, AL,
(April 2005)
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"New Directions in Aggression Research: Assessing the Business Costs of Intimate Partner Violence"
Emily Lean
w/ C. Reeves & C. Bates
Annual Meeting of the Academy of Management . Honolulu, HI,
(April 2005)
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"M.E.A.L. Time: How Nutritional Disclosure Affects Gender Evaluations of Fast Food Menu Items"
Kyle Huggins
w/ K. Bates
Winter AMA 2005 Educator’s Conference.
(February 2005)
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"Ten Factors Influencing Marketing to Generation Y"
Keith Absher
J. Cowell
Alabama Academy of Science. Birmingham, AL,
(April 2004)
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"Ten Factors Influencing Marketing to Generation Y"
Darin White
J. Cowell
Alabama Academy of Science. Birmingham, AL,
(April 2004)
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| Award/Recognition(s) |
Research Recognized for Impact on Tax Practice, Policy, and Compliance
Karen Miller
The American Accounting Association (AAA) task force on the impact of research has recognized research published by Karen C. Miller, Associate Professor of Accounting in the McAfee School of Business. The task force notes, "Karen Miller, Tonya Flesher, and Riley Shaw have published several articles on the complex and specialized tax issues surrounding corporate aircraft. Their research has been used by tax practitioners, businesses, and the IRS. A number of practitioners—both CPAs and attorneys—have contacted the authors with follow up questions generated from these articles. At least two businesses requested permission to post Miller and Flesher’s 2003 article on the business websites, and the 2008 article (co authored by all three) has proven useful to the IRS. This article discusses the income allocations and deduction limitations surrounding the personal use of corporate aircraft. An IRS agent who found this article particularly informative forwarded it to his boss, who then forwarded the article to the field agents dealing with corporate aircraft. Although written for a general audience and not a specific client, these research articles provide relevant and useful information for practicing accountants."
The AAA task force sought to recognize the importance of academic research on professional practice. The December 2009 issue of Accounting Horizons will highlight the tax research published by Karen and her co-authors. The article entitled, "The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Force” recognizes this research and its impact on tax practice, tax policy, and compliance.
, (forthcoming)
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2008 Academy of Management Best Paper Award
Emily Lean
The Academy of Management rewarded McAfee School of Business Professor Emily Lean and her co-authors with a very prestigious recognition this summer. The authors received recognition for the best paper of the year based on their 2008 publication in the Academy of Management Perspectives, a journal published by the Academy of Management. The article entitled “Coming into the Light: Intimate Partner Violence and its Effects at Work” confronts the effects of domestic violence in the workplace.
, 2009
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