bluuebunny/crossref_metadata_2025 huggingface dataset:
The Association Between U.S. and Canadian Prime Rate Changes
Authors: Lamb Reinhold P. , Qayyum Khan A.
Published: April 2011

A change in the value of one variable often provides information about related variables. This study examinesthe degree to which changes in the prime interest rates in the United States and Canada are associated. Utilizing a sample of 321 prime rate changes in the two countries through the 197 months ending in May 1991, our analysis shows that nominal rates are generally higher in Canada, changes are more frequent in the U.S., and the average number of days between changes is longer in Canada. These observations suggest that Canadian prime rate changes are stickier than U.S. changes. Evidence of along‐run equilibrium relation is found indicating that U.S. and Canadian rates do not drift too far apart.However, the U.S. rate was found to adjust faster than the rate in Canada. Finally, prime rate decreases in Canada follow U.S. decreases within fifteen days. Canadian borrowers with rates tied to the prime could, therefore,consider short‐term funds during the days immediately following a U.S. cut and then lock‐in a lower longer‐term rate once the Canadian prime rate falls.
Sexual Harassment in the Eye of the Beholder: But What Focuses that Eye?
Authors: Head Thomas C. , Sorensen Peter F. , Pincus Laura B.
Published: April 2011

A major difficulty in controlling sexual harassment is that it is actually a perceptual phenomenon. A survey was created to determine what effects a perpetrator’s gender and management status and evaluator’s education have on whether fifteen behaviors are perceived as sexual harassment. Responses indicated a strong negative bias towards male superiors, while a positive bias appeared for female peers. Graduate degree subjects perceived more of the behaviors as harassing, but were much less biased than subjects with only undergraduate degrees. Sexual harassment is a critical concern for today’s managers. Although believed to be grossly under reported,the number of harassment complaints filed with the Equal Employment Opportunity Commission (EEOC) increased 71 percent during 1991 alone, and this trend is expected to continue (Kleiman 1992). In fact, where the Civil Rights Act of 1964, which prohibits discrimination and harassment on the basis of gender, allowed relief only in the form of specific performance (such as reinstatement), the Civil Rights Act of 1991 allows for compensatory and punitive damages (Patterson 1993). The effect of this modification is to greatly increase the financial liability of employer wrong doers for harassment. The issue’s depth is staggering in that 42.5 percent of all U.S.working women and 12.5 percent of the working men feel they have been sexually harassed on the job (Bradshaw 1987) Niven 1992). While sexual harassment is not actually perpetrated by the organization, the EEOC holds the employer responsible for its prevention, and courts consequently hold the employer liable for its occurrence where the employer knew, or should have known, about the harassment (Ellison v. Brady 1991).
The Charon Response: A Needed Act in Dying Organizations
Authors: Miller V. V. , Jennings Daniel F.
Published: April 2011

The Charon Response looks at how business firms should deal with the human and emotional consequences of a major work force reduction. Such reductions are a regular feature of the corporate landscape and can be handled in a caring manner if management so chooses. Due to the intense emotions evoked from job loss, the authors argue that the Charon Response is an appropriate and humane act by management. However, it will not be implemented unless management is willing to confront the emotional aspects of this issue. To understand the centrality of emotions, selected lines of poetry have been included in the text.
Should Employment Application Fraud Affect Discrimination and Wrongful Discharge Lawsuits?
Authors: Walter Robert J.
Published: April 2011

Several U.S. Courts of Appeals have recently decided cases involving the impact of employment application fraud on discrimination and wrongful discharge suits. These cases are initiated by a terminated employee who sues his former employer claiming the termination was discriminatory or in some other way wrongful. What if it is discovered that the employee, during the employment application process, lied about his work or education history? Should this fraud impact the employee’s discrimination or wrongful discharge suit? Terminated employees have argued that they should still be compensated while employers have countered that the employee,because of his fraud, was never rightfully employed and is owed nothing. The U.S. Courts of Appeals, which are one rung below the Supreme Court, have produced conflicting decisions. This paper examines those conflicting decisions and makes recommendations as to how employers can reduce their potential liability from these suits.
Industrial Trade Shows: A Review of What We Know
Authors: Herbig Paul , O’ Hara Brad , Palumbo Frederick
Published: April 2011

Industrial trade shows are the second most widely used promotional tool in the marketing mix for industrial firms, ranking after personal selling but well a head of advertising and direct mail. Use of this medium continues to grow in number of shows, number of companies exhibiting, and dollars spent by vendors. Yet, with few exceptions, little research has been performed on trade shows. This paper reports results of a study, discusses the value of trade shows to an industrial firm’s performance, and offers recommendations.
Business Process Reengineering: Issues for Research and Practice
Authors: Eierman Michael A. , Schultz Hilbert K.
Published: April 2011

Business Process Reengineering (BPR) is the radical, cross‐functional redesign of the standard operating practices used by organizations to produce or achieve certain outcomes. BPR has received considerable attention from practitioners and consultants. However, the academic literature is relatively quiet on the subject. The objective of this study is to identify the issues and questions associated with BPR that need to be addressed through research.
Attitudes of African American Accounting Students Toward Graduate Education
Authors: Birkett Brenda S. , Kiel Mark
Published: April 2011

To increase the number of African Americans in the accounting profession in the 21st century, more accounting majors must be recruited into graduate programs so that they will meet the 150 hour education requirement ofthe AICPA and a large number of states. Effective graduate program recruitment strategies should consider the influences and perceived benefits that motivate African Americans to pursue advanced degrees. This study surveyed African American undergraduate accounting majors to determine their opinions on certain influen‐tial factors and benefits. The major influence on thedecision to attend graduate school was the respondent’sown personal and professional goals. Greater upward mobility was the most important benefit perceived by survey participants.
The Role of Hispanic Acculturation on Media Exposure,Coupon Use, and Brand Loyalty
Authors: Petroshius Susan M. , Newell Stephen J. , Ross Steven J.
Published: April 2011

The Hispanic population in the United States is rapidly increasing and is expected to be the largest minority group within the next decade. Consequently, a better understanding of this group of consumers is of great importance to marketers. This study investigates the role that acculturation plays on a number of consumer‐related attitudes and behaviors. The results indicate that as acculturation increases, Hispanic consumers are more frequently exposed to English language media, use coupons with greater frequency, and display less loyalty to specific brands.
Answers to Questions About First Jobs in International Business
Authors: Vanderleest Henry W. , Choe Sang T.
Published: April 2011

Undergraduate students contemplating a career in international business often ask questions such as: Are certain majors preferred? What about language training requirements, on‐the‐job training programs, and new job responsibilities? Experience indicates that academic advisors and faculty frequently cannot provide students with appropriate information regarding these topics. Thus the above questions and others were posed to top level executives at 100 large U.S. multinational firms. This article discusses what respondents believe to be important academic requirements and what graduating seniors can expect in entry‐level jobs. Special attention is given to strategies that students can follow to gain a competitive edge when competing for their first job in international business.
Intercultural Preparation for Managers Going to Japan
Authors: Nixon Judy C. , West Judy F.
Published: April 2011

Today’s manager must be knowledgeable of the Japanese culture. Understanding the differences between the Japanese and American cultures’ non verbal communication systems is necessary for successful friendships and thus successful business transactions. Americans must learn how to comprehend the significance of important Japanese traditions; e.g., the bow, business card exchange, different meanings of eye contact, facial expressions, typical body gestures, tactile aspects, and time concepts.
Perceived Value: A Dimension of the Consumer Risk Construct
Authors: Dodds William B.
Published: April 2011

This paper examines the effects of price and brand information on consumer risk in making purchase decisions. The introduction of non‐monetary risk reinvigorates a promising research stream that has investigated the relationship of market cues and buying behavior. Research results strongly suggest that, in addition to the monetary risk of value, non‐monetary risk such as social risk can be a key moderator between product character (quality and price) and consumers’ willingness to buy. Not only do consumers make a rational tradeoff in terms of dollars and quality, but they appear to buy in terms of how they will be perceived by their friends, families and peers. Perceived value is found to be a multi‐dimensional construct that covers the specturm of financial and non‐monetary risk. The results solidify the following arguments for a market cue‐product evaluation model: depicting how buyers use price and brand information as indicators of quality and monetary sacrifice; determining how quality perceptions and monetary perceived sacrifice influence the perceptions of monetary and non‐monetary risk; and establishing the influences of purchase intentions.
The Small Agency/Client Relationship: The Samll Client’s Perspective
Authors: Sekely William S , Blakney Vicki L.
Published: April 2011

A study was conducted among small to medium sized advertisers in the midwest United States. The respondents in this study rated local agencies high in overall performance. Agencies received particularly high ratings in the areas of flexibility, creativity, meeting deadlines, and adaptability. Advertisers felt, however, that these agencies were less effective in public relations, research, and understanding a client’s business. These advertisers rated arts and graphics, copy creation, and marketing strategy as key agency functions. They also felt that sales promotion, account handling, and media planning were important functions. They placed less value on public relations, information broker services, TV programming and broadcast creativity. These smaller advertisers wanted agencies to take a leadership role in advertising and to play partnership or counselor roles in the marketing research, marketing strategy, and sales promotion areas. They were less interested in agency involvement for new product planning.
Corproate Earnings and the Stock Market
Authors: Smith Keith V.
Published: April 2011

Common stock prices and returns are alleged to depend on how corporate earnings progress over time. This paper investigates at the aggregate level how certain components of corporate earnings impacted stock market prices during the 1977‐93 period. The impact of market multipliers on stock market prices also is investigated. One major finding is that financial decisions, much more so than operating performance, caused the growth of stock prices during the period, while increased market multipliers had an even greater impact on the aggregate level of the stock market during that period.
The Development and Application of Priority Profiles
Authors: Dan Reid R. , Wood Craig H.
Published: April 2011

Strategic management research and practice suggest that consistent decision making across functional lines of a business can improve profitability. Using a survey database of 123 manufacturing firms, three unique strategies are identified in this study which reflect emphasis on different combinations of competitive priorities: customer service, high product performance, and product cost or value. A diagnostic tool called priority profiles is developed to measure the relative consistency of decisions across selling, manufacturing, and purchasing functions. Examples are included.
The Use of Work Teams in Organizations: An Analysis of Type and Implementation
Authors: LaFollette William , Hornsby Jeffrey S. , Smith Brien N. , Novak William I.
Published: April 2011

This paper examines self‐directed work teams (SDWT) from a social psychological perspective. It is asserted that SDWTs, and other types of work teams, are part of a continuum of teamwork and member autonomy. Also, SDWT development is related to social psychological concepts of group formation. Common barriers to work teams are discussed. Conclusions emphasize the need for organizations to match the types of teams to their specific needs and resources.
A Problem‐Based MBA Curriculum The Ohio University Experience
Authors: Carvalho Gerard F. , Kirch David P.
Published: April 2011

Ohio University’s MBA program is designed accord‐ing to the principals of problem‐based learning. The curriculum has no courses. Rather, it is organized around problems like those the students will encounter after graduation. Pre‐ and post‐program assessments are used to measure changes in knowledge and skills. Students are required to complete a program assignment in a foreign country. The paper describes the process by which Ohio University made the change from a traditional curriculum to a problem‐based curriculum, includes examples of problems, and includes lessons learned during the past decade.
Reengineering the MBA for Small and Mid‐Size Firms: A Business‐Driven Approach
Authors: Doll William J. , Sharkey Thomas W. , Beeman Don R.
Published: April 2011

Most universities have MBA programs designed to train functionally specialized managers for large Fortune 1000 type firms. The graduate management education needs of small and mid‐size firms have been largely ignored. Many innovative MBA programs have themes that emphasize entrepreneurship, management of technology, or international business, but none have integrated all three themes in a redesigned MBA program that meets the needs of small and mid‐size firms.This paper describes a successful business‐driven approach to re‐engineering the form and content of an MBA program to create a higher value‐added program for smaller and rapidly growing enterprises. This curriculum development process was funded by a grant from the Cleveland Foundation’s Statewide Program for Businessand Management Education. Guided by a business‐driven process, The University of Toledo successfully initiated a new Executive MBA for Small and Mid‐size firms in the fall of 1995.
Advanced Technologies for Effective Sales Training Interactive Video Programs
Authors: Avila Ramon A. , Avila Stephen M. , Inks Scott A. , Williams Michael R.
Published: April 2011

This manuscript compares active with passive learning models. It supports active learning as more appropriate for professional sales education. The conceptual support is explained and justified within the context of behavioral modeling and social learning theory. Further, interactive video, an active learning pedagogy that utilizes behavioral modeling, is described and discussed as a viable alternative for business schools seeking active learning tools for professional selling courses. Following this general discussion of interactive video, two specific interactive video systems currently being utilized in college selling classes are described and compared.
Risk, Challenge & Innovation: The Entrepreneurial Experience at Ball State University
Authors: Kuratko Donald F.
Published: April 2011

In order to simulate the entrepreneurial process for students, the Entrepreneurship Program at Ball State University incorporates traditional as well as innovative, experimential approaches to entrepreneurship education. First, it is believed that a comprehensive, multi‐course program of education will prove more effective in teaching the totality of entrepreneurship than will a single course. Second, it is believed that entrepreneurship is a reality‐based field of study. As a result, the Ball State University program is designed to incorporate as much of the knowledge and experience of the “real world” entrepreneur as possible.
Experiences with Group Support Systems in the Classroom
Authors: Aiken Milam
Published: April 2011

A Group Support System (GSS) can be an effective tool in teaching groups of students. This paper describes the technology and four studies which explored the appropriateness of the technology in the college class‐room. Results show students are more satisfied and productive when using a GSS than when discussing topics verbally. In addition, the system provides anonymity (fostering more candid comments) and automated record keeping (reducing or eliminating the need to take notes manually).
Narrowing the Gap: An Example of Student/Practitioner Collaboration in Classrooms
Authors: Graham Carol R.
Published: April 2011

There is general agreement that the relationship between university business schools and the business community should become closer in the future, but neither group has many suggestions as to how this might be done. This paper describes a student/practitioner collaborative project that helped students bridge the gap between academic and work worlds. In addition, the project also helped narrow the gap between faculty members and practitioners. Benefits and costs to individuals and organizations are discussed.
Information Systems in Business Process Reengineering: An Exploratory Survey of Issues
Authors: Schultz Hilbert K. , Eierman Michael A.
Published: April 2011

Business Process Reengineering (BPR) is the radical, cross‐functional redesign of the operating practices usedby organizations to achieve certain outcomes. While BPR has received considerable attention from practitioners and consultants, there has been little empirical research published on BPR. This study explores why and how organizations are using business process re‐engineering and identifies problems that effect re‐engineering success.The results showed that organizations generally considered themselves successful at re‐engineering. However,while they achieved significant improvement in process operation, they were not achieving the order of magnitude improvements ascribed to re‐engineering.
Communication Training in Corporate Settings: Lessons and Opportunities for the Academe
Authors: McEwen Thaddeus
Published: April 2011

Today, communication skills are among the most popular content areas in employee training. This survey of training managers examined the status of communication training in businesses and identified the lessons and opportunities for business communication faculty. Results indicated that communication training in businesses tend to focus on managerial and interpersonal communication including teamwork, problem solving, effective meetings,and motivating people. Supervisors and customer service personnel received communication training most frequently. Training managers felt that course development,teaching, and evaluation strategies used in communication training can be applied to undergraduate business communication courses. Also, communication training in businesses offers opportunities for business communication faculty to expose students to real‐world problems, do joint planning and evaluation of courses, and provide continuing education to trainers.
Can Technology Even Things Up for Community Banks?
Authors: Prasad Rose M.
Published: April 2011

Community banks are the smallest of the commercial banks in the United States. They have been bracing to cope with the impact of interstate banking, with the distinct possibility of large banks encroaching on their hitherto protected market territories. The challenge for these banks has been one of survival in an environment dominated by “mega” banks and non‐bank financial firms able to provide the customers with an array of services at lower cost. In this environment, information technology plays a prominent role. The main purpose of our research was to find out how community banks perceive competitive threats from larger banks, how they have attained a threshold level of technology, and what they consider to be their strengths in competing with the larger rivals.
Determining Promotional Effectiveness in Small Retail Firms: An Empirical Investigation
Authors: Foster Davis Judy
Published: April 2011

This exploratory study examines how promotional effectiveness is determined in small firms and examines decision‐makers attitudes toward promotional performance and measurement. Although it is commonly believed that small business managers rely upon intuitive methods, this study suggests that most small business managers apply some objective measure of effectiveness to their promotional strategies, typically using multiple methods. Evaluation techniques usually center on measures of financial performance and consumer behavior, with some firms relying on employee input for the assessment of promotional performance. The size of the firm and the gender of the decision‐maker account for significant differences in the frequency and type of evaluation methods applied. The majority of small business managers are somewhat satisfied with how well their promotional efforts perform, however, many experience difficulty in determining the impact of their promotions and could benefit from the development of models and techniques designed specifically for use in small firms.
The Controversy Over Accounting for Stock Options: A Historical Perspective
Authors: Nordquist Karleen , Ellingson Dee Ann
Published: April 2011

In October 1995, the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standards No. 123 entitled “Accounting for Stock‐BasedCompensation.” The FASB began looking at the issue in 1984, at the request of many, including the Securities Exchange Commission (SEC), the American Institute of Certified Public Accountants (AICPA), the largest public accounting firms, industry representatives, and others in the accounting profession. Even before the FASB issued its exposure draft on the subject in 1993, however, controversy began to surround its deliberations and decisions. The FASB’s exposure draft proposed that the cost ofstock options be expensed on the income statement, consistent with other forms of compensation. This differed greatly from the accounting rules of APB Opinion 25 in effect at the time, which usually resulted in no compensation expense on the income statement. As might have been expected, many companies did not relish the idea of expensing something that previously had no effect on their bottom line. Pressure to modify its position was exerted on the FASB by the very organizations that had asked FASB to look into the issue in the first place. As a result of the controversy and accompanying pressure placed on the FASB, Statement 123 is a compromise that encourages, but does not require, the recording of compensation expense as it relates to stock options.Footnote disclosures of the effects of the new standard on net income and earnings per share are required for companies that elect to continue to apply the provisions of Opinion 25. Although the FASB took up this issue in 1984, and the intense controversy over it began in 1993, the discussions and disagreements over accounting for stock‐based compensation are not new. Differences of opinions are evident in the accounting literature as far back as the 1920s. While the definition of a stock option has not changed much since those early days, the exact purposes,uses, and accounting treatments have never been agreed upon. This paper examines some of the various positions that have been put forth over the years, looks at the recent FASB actions and controversy, and attempts to look forward at what might lie ahead in this area.
Union ‐ Management Cooperation:Different Relationships, Different Forms
Authors: Schappe Robert H.
Published: April 2011

A model is proposed that regards cooperative relationships between union and management as having three distinct forms. Problem‐Solving is the most basic with employee problem‐solving groups appended to existing union and management structures and processes. In the Team Concept the organization’s work system is redesigned around work teams, more flexible work rules and significantly altered individual roles. The Partnership appears similar to the Team Concept but the fundamental, traditional roles of union and management are changed so that both organizations become jointly responsible for running the organization and attending to the welfare of employees. Each of the three forms reflects a more intimate level of relating with a more advanced form becoming possible only after the requisite knowledge and skills of the preceding form have been mastered. Viewing cooperation as having three distinct forms has important implications for understanding, implementing and maintaining cooperative efforts.
Mandatory Use of Electronic Mail and User Acceptance: A Case Study
Authors: Lou Hao , McClanahan Anne , Holden Ellsworth
Published: April 2011

This case study reports findings on user acceptance of an electronic mail system in a business college setting. It builds on earlier research of computer‐mediated communication systems by Hiltz and Johnson (1989). Although the use of the electronic mail system is mandatory in this organization, the overall results are parallel to earlier findings in terms of usage, satisfaction with, and perceived outcomes of the system. In contrast to a contention of earlier research, the current results suggest that mandatory use of electronic mail can be an appropriate strategy for implementing such systems in organizations.
Downsizing, Corporate Performance, and Shareholder Wealth
Authors: Franz Diana R. , Crawford Dean , Dwyer Deborah J.
Published: April 2011

Restructuring events, such as downsizing, can either halt a downward spiral in corporate performance or perpetuate that downward spiral (Lindsley, Brass and Thomas 1995). This dual nature of downsizing is reflected in the mixed results found by prior researchers.We recognize the dual nature of downsizing by categorizing events according to the firm’s financial condition preceding the announcement of the downsizing. We find a significant negative stock price reaction for firms that are financially healthy in the period preceding the announcement of the downsizing, but a statistically smaller reaction for firms that are in financial distress. The results suggest that the stock market views downsizing events consistent with the theory proposed by Lindsley, Brass and Thomas (1995).
What Customer Orders Really Cost
Authors: Campbell Robert J. , Rankin Larry J.
Published: April 2011

Manufacturing companies facing significant pricing competition need customer cost informations systems (CCISs) that reliably measure the resource costs of serving individual customers. Prices are often set by the market and competition, particularly from foreign imports, and severely restricts marketing’s ability to adjust prices to cover costs. It is important that marketing personnel have access to accurate product and customer cost information. With such information, marketing personnel can make better pricing decisions, identify unprofitable customers, analyze lost bids, educate customers on ways to lower costs, and determine the best mix of products and customers. This article reports the results of a field study conducted at a medium‐sized Midwestern electronics manufacturing plant. The field study supports a useful example of a CCIS that can reliably measure the resource costs of serving individual customers and that can help marketing employees carry out their responsibilities more effectively. The CCIS as described herein identifies, measures and assigns three types of resource costs traceable to customer orders: customer variable costs assigned directly, technology costs assigned by the consumption of time in critical constraints, and human resource cost sassigned by activity‐based costing.
A Framework for Service Management of Information Systems
Authors: Kern Gary M.
Published: April 2011

Many information systems functions have made the transition from primarily providing their customer with information products to also providing their customers with information services. This change has implications for the way Management Information Systems (MIS)should be organized to best serve their customers. Rather than invent an entirely new approach to service design and management, MIS professionals can learn from the field of Service Management. Studying the techniques and concepts reported in Service Management, MIS professionals will find a wealth of information about improving customer service and satisfaction. This paper presents a framework for the management of information services. The framework adapts the Service Process Matrix and the Service Triad to form a basis for developing MIS architecture in support of service provision. Examples of how these concepts can be applied to MIS are provided throughout the discussion.
Managers’ Reaction to Total Quality Management in U.S. Business Schools
Authors: Dellana Scott A. , Bass Kenneth E. , Hebert Frederic J.
Published: April 2011

Total Quality Management activities are gaining prominence in higher education. Many universities and colleges are implementing these activities across their institutions and incorporating them into the curriculum. Total Quality Management adoption by academia may enerally be attributed to pressures from industry. This research studies the views and expectations of industry managers across the United States on the subject of Total Quality Management in business education. The related literature is reviewed and from it research questions are posed concerning managers’ views of Total Quality Management adoption in business education. Managers were surveyed, and their views in general align well with those of prominent industry advocates. Industry managers in the study, however, are sending the message that knowledge of Total Quality Management is not a prerequisite for employment. In addition, given their opinion that industry is not the primary customer of the business school, managers may be neglecting the supplier‐customer relationship with area business schools. This is a gap that needs to be bridged if business schools are expected to embrace Total Quality Management practices.
Information Systems Satisfaction
Authors: Essex Patricia A.
Published: April 2011

Previous studies have examined the satisfaction of users with information services, but most measured attitudes after use of the system had begun. The focus in this paper is upon the design and test of an instrument suitable for the systems development stage. The traditional “user satisfaction” construct is examined in two parts; user satisfaction with the process and user satisfaction with the product.The research instrument was administered in an experimental environment that simulated a work situation. Participants were asked not only to do their “normal” tasks but also to cooperate in a systems development project. Some were placed into time‐constrained situations; others were not. Results indicate that the user satisfaction construct can be evaluated during development and should be separated from product satisfaction. Further, attitudes toward the process and about the product are correlated positively but they are not perfect substitutes.The experimental situation yielded some evidence that requiring people to participate on development teams without compensatory release time or other incentives is likely to make them feel negative about the process. Although this negativity is not fully transferred to attitudes toward the product, it does exist and needs to be managed effectively.
Forecasting for the Small Retail Business
Authors: Holton Wilson J. , Miller Robert
Published: April 2011

Often small business owners/managers feel they haveinadequate time for formal forecasting and/or that they lack the expertise to do so. Since forecasting is an important decision‐aiding tool, managers in small retail establishments can benefit by implementing a simple forecasting process. Doing so will enable them to better anticipate the firms future level of sales and lead to more successful operations. We suggest the use of relatively simple quantitative methods that have proven to work well in a wide variety of situations. Exponential smoothing, basic regression methods, and time series decomposition can be employed with relative ease in the context of a small retail business. Inexpensive computers and forecasting software make it possible for small retailers to utilize these forecasting methods in a cost effective and timely fashion.
Managing Customer Value
Authors: Dodds William B.
Published: April 2011

This paper builds the framework for linking the established work of competitive advantage with the emerging discipline of value marketing. The outcome of this linkage is the concept of strategic value management. Strategic value management focuses on the right combinations of product quality, customer service and fair prices as the key to selling to today’s value conscious consumers. The core of the strategy stresses the firm’s ability to combine and manage these dimensions of value in a way that a strategic value advantage is created and maintained. This advantage provides long‐term profitability for the firm and satisfaction for the customer segment. Three companies that excel at strategic value management, Southwest Airlines, Hewlett‐Packard, and Nordstrom, illustrate how this advantage provides long‐term profitability for their firm and satisfaction for their customer segment. Value oriented actions have been developed to support a strategic value approach.
Resources and Capabilities for Sustainable Competitive Advantage: Cross‐Functional Perspective
Authors: Wasserman Michael E. , Pagell Mark , Bechtel Christian
Published: April 2011

This paper examines the sources of competitive advantage from a cross‐functional perspective and presents a dynamic, general model of the tangible and intangible factors that lead to superior firm performance.We argue that superior performance results from the development of a complex, interrelated stock of organizational capabilities. We define capabilities as the result of managerial skill applied strategically to a firms’ resources and processes in a manner that integrates and leverages these resources across functional areas. Furthermore,capabilities are not bought and sold, but built by skilled managers, who foster their growth by developing interconnected resource stocks. A process model is presented and implications for both managers and researchers are discussed.
Quality Management Practices in Manufacturing and Service Corporations: How are they Different?
Authors: Gowen Chalres R , Tallon William J.
Published: April 2011

This study examines the relative perceptions of manufacturing and service quality executives about the use and benefits of quality management programs. In particular, survey responses from 358 of the largest U.S.manufacturing and service corporations were used to assess the impact of quality program practices, training,support, and results. This exploratory research suggests that quality management systems have been morethoroughly developed by manufacturing firms relative toservice companies. Many quality management practices have resulted in greater perceived competitive results in the manufacturing environment. The greater success ofthose quality practices in manufacturing firms may be related to the increased training in these programs and higher levels of management and employee support. The greater success of some quality management practices may also provide important insights to manufacturing and service organizations on gaining competitive advantage, especially in terms of customer relationships.
The Relationship of Net Income to Comprehensive Income: An Analysis of Fortune 500 Companies
Authors: Kreuze Jerry G. , Newell Gale E.
Published: April 2011

The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards, (SFAS) No. 130, Reporting Comprehensive Income. That Statement requires companies to report a comprehensive income measure, which includes net income and net‐of‐tax adjustments for changes in unrealized gains/losses on securities, foreign currency gain/loss adjustments, and minimum pension liability adjustments.These latter adjustments were previously reported directly in the stockholders’ equity section of the statement of financial position. This paper analyzes the effects of comprehensive income disclosures for 100 randomly selected Fortune 500 companies. Comprehensive income was computed for these companies and compared with re‐ported net income to determine the number and significance of these other comprehensive income adjustments.The results indicate that a large number of firms may report a comprehensive income amount different from reported net income. Although these differences may be significant for some firms, the majority of these adjustments will not cause comprehensive income to be materially different from reported net income for most firms.
Improving Job Satisfaction of Employees Who are Deaf and Hearing
Authors: Lussier Robert N. , Say Kathleen , Corman Joel
Published: April 2011

Approximately 9 percent of the American population are deaf and hard of hearing, yet less than half of them are estimated to be working. With the passage of the Americans with Disabilities Act (ADA) and the realization of the need for and benefits of a diverse workforce, more employers will hire the deaf. The focus of this article is on practical applications of how to meet the diverse needs of employees who are deaf and hearing that work together in problem areas of communication and socialization. Recommendations discussed include positive attitudes, familiarity, support of supervisors, diversity training, American Sign Language (ASL) training,interpreters, computers, and TTY telecommunication devices. Recommendations come from a sample of 152 employees, seventy‐six who are deaf and seventy‐six who are hearing.
Managing Process Capability
Authors: Humphrey Susan K. , Krehbiel Timothy C.
Published: April 2011

Process capability is the ability of a process to consistently meet specified customer‐driven requirements, and is often reported in terms of capability indices and ratios. In this paper we briefly discuss these indices and ratios, as well as their managerial implications. We then introduce a graphical approach that can be used in monthly reports and team meetings to help visualize the capability of a process that has several quality characteristics. These graphs, which we refer to as capability graphs, have been well accepted by a number of managers in the consumer products industry. The methodology is illustrated via an in‐depth example.
Technology Support for Knowledge Management
Authors: Wachter Renee M.
Published: April 2011

Finding the optimum way to leverage the resources of a firm remains a prominent issue for organizational management.Increasingly, firms are realizing that the ultimate organizational resource is the knowledge that resides in the minds of employees and is embedded in the processes, products, and services of the firm. Knowledge has been identified as the new basis of competition in a post‐capitalist society and has been considered the only unlimited resource. The focus of knowledge management is to capture information which resides in the individual and group experience. This paper discusses the types of knowledge found in organizations, the reasons for which knowledge is sought, and the role of technology in the facilitation of the codification, conversion, and management of knowledge. Specific examples from companies such as Shell, Coopers & Lybrand, Chase Manhatten, and others illustrate the concepts presented.
Disclosure of Year 2000 Issues in Corporate Financial Reports
Authors: Kintzele Marilyn , Kintzele Philip , Kwiatkowski Vernon
Published: April 2011

The Year 2000 represents a significant challenge for many organizations. Financial report users, which include investors,creditors, suppliers, customers, employees, as well as others,have an interest in knowing how organizations are dealing with the Year 2000 issue. There could be significant negative consequences for organizations that fail to properly address the Year 2000 issue. Public corporations that have material issues associated with the Year 2000 issue are required by the United States Securities and Exchange Commission (SEC) to disclose specific information in their annual financial reports. This paper introduces the Year 2000 issue and reviews the development of public corporation annual report disclosures that are required and recommended by the SEC. The annual reports of 51 companies, which had fiscal years ending in the last half of 1998, were selected from the S&P 500 and were examined for the quality and quantity of Year 2000 disclosures. While all of the companies examined provided some Year 2000 disclosures, very few of the companies provided all of the required and recommended practices set forth by the SEC and some appeared to report in a severely deficient manner.
A Documentation Model for the Contemporary Accounting Information System
Authors: Cummings C. William , Pavelka Deborah D. , Friedberg Ruth Ann
Published: April 2011

This article examines some of the problems with documentation in accounting information systems (AIS). At present, there is nostandard for documentation and there is a wide variety of techniques and documentation items found in such systems today. The “constituents” of the AIS who are users, maintainers, and auditors, need high quality, consistent, and useable documentation in order to carry out their jobs effectively. As a prelude to developing a model for AIS documentation, the article reports the results of a survey of accountants who use documentation in their work. The survey identified thirty items believed by the respondents to be important for inclusion in documentation packages. These items centered on the database, analysis and design, and control and security areas. Based upon the review of the literature and the findings of the documentation survey, the article concludes by proposing a model package which would provide basic documentation for a general AIS overview, database, analysis and design, user instructions, and control/audit/security components. User needs and preferences coupled with the system environment would indicate items which could be added to the basic documentation package proposed here.
Building OM Curriculum for the New Millennium: Industry Perceptions
Authors: McFadden Kathleen L. , Jansen Bobbie , Towell Elizabeth R.
Published: April 2011

This paper studies current trends in the teaching of operations management. Research questions focus on how well operations management curriculum in American business schools match employers’ perceptions of required skills. Through surveys of both universities and business firms, we assess the value of general skills such as communication, team building and mathematical modeling. We also assess the importance to employers of incorporating specific computer‐based applications into the curriculum, and well as the value of building stronger management information system (MIS) skills in operation management majors.
Corporate Culture’s Impact on a Strategic Approach to Quality
Authors: Dellana Scott A. , Hauser Richard D.
Published: April 2011

The purpose of this research is to further examine the relationship between organizational culture and a strategic approach to quality, as embodied in Malcolm Baldrige Quality award criteria. To accomplish this, a questionnaire was developed for a postal survey. The questionnaire was based upon the Competing Values Model of Culture and the Baldrige Award criteria to define the position of the company in their strategic quality approach. This questionnaire was then sent to 1000 members of the American Society for Quality. A total of 219 usable responses were received and analyzed. The results indicate that higher Baldrige scores tend to be significantly related to the Adhocracy and Group cultural types.
Use of Short‐run Statistical Process Control Techniques: A Comparison of U.S. and Japanese Manufacturing
Authors: Kim Gyu C. , Schniederjans Marc J.
Published: April 2011

The purpose of this paper is to compare the implementation of short‐run (i.e., small lot‐size) statistical process control (SPC) techniques for manufacturing between the U.S. and Japan. Using U.S. and Japanese questionnaires, this research focuses on the use of several manufacturing management elements such as setup time, stability of process, and quality improvement. These elements are compared in terms of their respective countries’ short‐run SPC techniques implementation. Barriers to the implementation of short‐run SPC techniques are also examined. In addition, this research identifies current process control techniques used to support short‐run SPC in both countries. Results show how the significantly different short‐run SPC techniques are utilized in the U.S. and Japan.
Avoiding Liability for Communicating Information on Managerial and Professional Employees
Authors: Sleeper Bradley J. , Walte Robert J. , Calhoun Robert J.
Published: April 2011

Companies regularly need to communicate information about their employees’ performance to a variety of people who need to know; internally to co‐workers involved in audits or evaluations, and externally to customers and clients, the media, and prospective employers seeking references. Where the information is negative, companies fear the backlash of defamation lawsuits from employees. If the employees are themselves managers or professionals, the quantity and quality of information, the need for its disclosure, and the magnitude of the legal threat all rise. Highly publicized defamation cases have prompted a wave of no or limited comment policies. By reading brief case synopses illustrating the various communications settings, managers can gain a more accurate sense of the practical dynamics and law of employee disclosure. They can then better evaluate the view that the risk reduction offered by no‐comment policies does not justify the adverse effect on their own companies, their productive employees, and other stakeholders in accurate information. Managers can create policies and procedures that make both business and legal sense.