bluuebunny/crossref_metadata_2025 huggingface dataset:
Virtual Proctoring In Distance Education: An Open-Source Solution
Authors: Rose Chris
Published: February 2016

Students will cheat during exams, that is nothing new, but now that the Higher Education Act requires the proctoring of exams, distance education institutions now find that both they and their students have a major problem. Exams have to be proctored, but requiring distance education students to search out a reliable proctor and travel to a specific location perhaps multiple times per term imposes an undue burden on the students. But schools now have to ensure the integrity of the exam-taking process and this will require creative solutions since many distance education institutions have no physical campus and perhaps will never actually see any of their students. Virtual proctoring, whereby the student can be at their home or office and can be viewed, recorded and supervised is one solution and this will become an increasingly important part of the educational experience since the proctoring of exams is now mandatory.
A Novel Approach To Undergraduate Decision Sciences Curriculum
Authors: Markowski Carol
Published: February 2016

This paper describes an unusual approach to the incorporation of decision sciences in the core business curriculum as well as a novel undergraduate major in decision sciences.
Revisiting Financial (Accounting) Literacy: A Comparison Of Audit Committee Members And Business Students
Authors: Giacomino Don E. , Wall Joseph , Akers Michael D.
Published: February 2016

While financial literacy is important for an audit committee in discharging its duties there is no authoritative guidance or definition and limited empirical research as to what constitutes financial literacy of audit committees and business students. Coates et al. conducted a study that examined the financial literacy of corporate board members and MBA students at the University of Chicago using an instrument developed by Schipper and Weil. Their findings suggest that both groups lack the appropriate level of financial literacy. This paper extends that research by using the same instrument to examine the financial literacy of undergraduate accounting finance students at a private Midwestern university. Our findings indicate the undergraduate students also lack financial literacy. Caution should be used in interpreting these results since there is no consensus definition of financial literacy within the accounting profession.
Early Admission Call-Up: A Strategy And Marketing Perk For Attracting Better Students To A College In Lebanon
Authors: Naimy Viviane , Nasser Ramzi
Published: February 2016

The purpose of this study was to determine whether an early call-up strategy helps in attracting better students to a private university in Lebanon. Early admission call-up was administered to the top 25 percentile-ranked students of main feeder schools at a private university in Lebanon. Admission data was accrued for students who applied for admission from 2000 to 2006. The early admission call-up was made in the spring of 2006 and compared to the top 25 percentile-ranked students of previous years that were not treated with the early-admission call-up. They were also compared to those below the 25 percentile score cohort group. The results showed that students who were treated with the call-up enrolled at higher rates than those at the top 25 percentile rank in previous years. It was also shown that those at the top 25 percentile score had a higher high school averages as compared to the previous years. Early admission call-up provides a strategic marketing perk to enrolling above average students at a private university in Lebanon.
Reinforcing Comprehensive Business Learning Through An Undergraduate Retailing Course: A Prospectus
Authors: Ahmed Irfan
Published: February 2016

Undergraduate programs in business are expected to provide a comprehensive learning for their students in order to prepare them to be able to deal with complex business problems in their jobs. Business schools attempt to provide this learning through various curricular design strategies. This paper proposes the use of an undergraduate course in retailing to help in achieving the objective of comprehensive learning about the operation of business enterprises, especially for marketing majors. A case is made that a well-designed retailing course provides the potential for reinforcing learning achieved in other marketing courses, creates an opportunity for cross-functional business learning, and can also help in achievement of learning goals specified by AACSB.
Building An Experiential Learning Model For A Project Management Course
Authors: Chen Kuan C. , Chuang Keh-Wen “Carin”
Published: February 2016

Teaching students to become project management professionals requires a real world experience. Incorporating live clients into student projects, instead of using case studies or mock companies, adds a dimension that exposes students to the realities of project management. This paper will describe a structured methodology used in a project management course to learn a completed project life cycle. Based upon the written evaluations included with the final project documentation, students feel this project is the most valuable learning experience of the course. Furthermore, the positive relationship established with the clients allows this project to serve as a bridge between business and academe. This paper will discuss a variety of approaches to build an experiential learning model and provide a case study of a project management course using experiential learning to evolve a learning opportunity.
Teaching The Soft Skills: A Professional Development Curriculum To Enhance The Employability Skills Of Business Graduates
Authors: Winstead Ann S. , Adams Barbara L. , Sillah Marion Rogers
Published: February 2016

Todays business climate requires that management recruits not only know the technical aspects of their jobs, but also possess communication, teambuilding and leadership skills. Most business school curricula, however, focus only on technical skills, and do not address the soft skills in a formal setting or on a consistent basis. As graduates compete for fewer jobs, business schools must develop creative and innovative ways to give their graduates a competitive edge. Thus, the purpose of this article is to present a curriculum that has been implemented in the business program at South Carolina State University to enhance and balance students soft skills with their intellectual development.
Students Expectations Of A Career In Sales: A Comparison Of Finance And Marketing Majors
Authors: Kuzma Ann T. , Kuzma John R. , Thiewes Harold F.
Published: February 2016

Many of the graduates majoring in Finance and Marketing will secure entry-level positions in sales, often beginning careers dedicated to the sale of financial products; yet, perceptions of this career vary significantly, dependent on a students area of study. The purpose of this study is to compare and contrast the perceptions of Finance majors versus Marketing majors regarding entry-level career expectations. Students were surveyed in upper-level Finance and Marketing courses during the 2008 fall semester at a north-central state university concerning 1) their perceptions of the importance of various employment characteristics that they would consider in accepting their entry-level job and 2) the perceived importance of particular academic learning outcomes to the success of their career.
Socratic Problem-Solving In The Business World
Authors: Peterson Evan
Published: February 2016

Accurate and effective decision-making is one of the most essential skills necessary for organizational success. The problem-solving process provides a systematic means of effectively recognizing, analyzing, and solving a dilemma. The key element in this process is critical analysis of the situation, which can be executed by a taking a Socratic approach to the situation. Applying the Socratic Method to the problem-solving model ensures a well-rounded and versatile analysis.
An Investigation Of The Erosion In New Major Innovation Characteristics Over Time
Authors: O’Donnell Joseph B. , Sauer Paul L.
Published: February 2016

A recent study by ODonnell and Sauer (2008) indicated, that over time, the benefit of launching new majors to reduce freshman attrition dissipated. In 2004, new majors had a significant effect on reducing attrition. By 2007, however, these same new majors were no longer significant predictors of attrition. What happened between 2004 and 2007 to cause this erosion in the affect of new majors on attrition? In this study, we examine the differences in perceptions of the innovative characteristics in an effort to explain why this erosion might have occurred. Results of a two-way between subjects ANOVA reveals that new majors began to be perceived as similar to old majors along certain dimensions of innovative characteristics. In particular, differences in the prospects of getting a better job, the perception that the new major was easier, hearing from others that new majors offered better job prospects and that employers preferred new majors, and that new majors were less compatible with student needs and goals, all disappeared by 2007. Nevertheless, new majors were still perceived as requiring more prerequisites, being more likely to require an extra course, and as not being offered at other area colleges and universities relative to old majors. This article discusses the impact and consequences of these findings and proposes future research to be pursued.
The Development Of A Code Of Ethics: An Online Classroom Approach To Making Connections Between Ethical Foundations And The Challenges Presented By Information Technology
Authors: Brooks Rochelle
Published: February 2016

In today's organizations, ethical challenges relate to areas like fraud, right to privacy for consumers, social responsibility, and trade restrictions.  For Information Technology (IT) specifically, these can translate to considerations on how technology is used to violate people’s privacy, how automation leads to job reductions, or how management information and its corresponding systems are used and abused for personal gain.  In the last 25 years, we have seen an overwhelming technology infusion affecting business, education, and society.  Virtually all areas of our society have been transformed by the usage of technology.  The change is important from an ethical perspective in terms of who Information Technology (IT) workers are today and what their tasks are.  In the 1980s, IT workers were mainly limited to technical fields, such as programming, data processing, server administration, and phone services.  Today, IT workers are integrated into every department of organizations, they function globally, and they have access to a wealth of knowledge and information (Payne & Landry, 2006).  With the power and the skills to access such large amounts of data comes the need for ethical employees.  Morality of respect doesn’t appear, fully formed, at a particular age.  Instead it develops slowly and higher education needs to take a role in this.  Higher education, specifically in business schools, needs to take some responsibility in preparing students for the ethical usage of information technology and the underlying information within those systems.  In this research investigation, an assignment was provided to students in an online course entitled Ethics and Technology in which they were given the opportunity to develop a code of ethics that focused on key challenge areas in the usage of information technology while at the same time making connections to ethical leaders.
An Accounting International Experience Course
Authors: Johnson Leigh Redd , Rudolph Holly R. , Seay Robert A.
Published: February 2016

Accounting students need practical opportunities to personally experience other cultures and international business practices if they are to effectively compete in today’s global marketplace.  In order to address this need, the Department of Accounting at Murray State University offers an international experience course which includes a short-term study tour of London.  This paper examines the rationale for an accounting international experience course, provides an overview of the class and presents a suggested itinerary for the London trip.
Decrease In The Number Of People Taking The CPA Exam Not Due To The 150-Hour Requirement
Authors: Metinko Teresa R. , Gray Dahli
Published: February 2016

This paper reports the results of a study that examined the association of the 120/150-hour education requirement with the number of CPA exam candidates during 1998 and 2008.  Data gathered from the NASBA Candidate Performance Reports 1999 and 2009 found no relationship between the number of CPA exam candidates and the education requirements in each of the US jurisdictions.  Approximately 48% of the total decline in candidates in 2008 as compared to 1998 occurred in jurisdictions that only required 120 hours of education to sit for the exam in 2008.  Approximately 20% of the total decline occurred in jurisdictions that required 150 hours of education in 2008. The 150-hour requirement is not the cause for the decrease in the number of people taking the CPA exam.
A Logistic Approach To Predicting Student Success In Online Database Courses
Authors: Garman George
Published: February 2016

This paper examines the affects of reading comprehension on the performance of online students in a beginning database management class.  Reading comprehension is measured by the results of a Cloze Test administered online to the students during the first week of classes.  Using data collected from 2002 through 2008, the significance of the Cloze Test score is analyzed with respect to the three different assessment methods used in the class as well as to the overall average score of the students in the class.  The data are tested using a binary logistic model that analyzes the data on a success (improvement) or failure (no improvement) basis.  The analysis finds that reading comprehension has a significant impact on the scores students earn on examinations and on the final class average.  However, the reading comprehension score has no significant impact on assessments that are more under the control of the student such as online open-book quizzes and projects.
Introductory Business Textbook Revision Cycles: Are They Getting Shorter?
Authors: Zinser Brian , Brunswick Gary
Published: February 2016

The rate of textbook revision cycles is examined in light of the recent trend towards more rapid revisions (and adoptions of textbooks).  The authors conduct background research to better understand the context for textbook revision cycles and the environmental forces that have been influencing what appears to be more rapid textbook revisions.  A study methodology is designed, data are collected and analyzed, and the results are reported, eventually supporting the contention that textbook revision cycles are indeed becoming more frequent.  The managerial implications of the findings are discussed, along with future areas for research.
Channels For Improved Performance From Living On Campus
Authors: Araujo Pedro de , Murray James
Published: February 2016

In a recent study, de Araujo and Murray (2010) find empirical evidence that living on campus leads to improved student performance, finding both immediate effects (GPA improves while the student lives on campus) and permanent effects (GPA remains higher even after moving off campus). Using the same dataset, we extend the analysis to explain why students that live on campus perform better. We examine two possible channels. First, we examine whether on-campus students are more likely to take advantage of university provided resources (libraries, tutors, computer technology, university sponsored extracurricular activities, etc) than off-campus students. Secondly, we examine peer influences and interactions, including collaborative studying with friends and/or classmates and engagement in drug and alcohol consumption. For both these channels, we look for evidence of immediate and permanent effects. We find significant peer-effect channels that explain the positive permanent effect of academic performance from living on campus, and find two channels that explain why students should immediately perform better while they live on campus, but the evidence does not point to utilization of university resources.
Learning Effectiveness Using Different Teaching Modalities
Authors: Carrol Norman , Burke Molly
Published: February 2016

There is much discussion about whether online instruction is as effective as face-to-face instruction.  To address this question, a comparative study was made of two sections of an MBA  organizational theory course, one taught online and the other face-to-face. The content covered by both sections was the same with similar assignments and a common final examination. There was little difference between the sections on the results of the final examination or the student course evaluations. This study suggests that neither modality is more effective than the other with regard to student achievement or their perceptions of course effectiveness.
GMAT And Other Determinants Of GPA In An MBA Program
Authors: Kolluri Bharat , Singamsetti Rao , Wahab Mahmoud
Published: February 2016

This paper reports on the influence of waiving the GMAT requirement on academic performance as measured by grade-point-average at graduation for 833 University of Hartford MBA students who graduated between 2003 and 2009. In seeking to better understand what factors might be influencing graduation GPA, we examined a variety of traditional attributes. In addition, we examined the potential influence of GMAT Waivers on graduation GPA because there was some thought that students who waived this test might have lower graduation GPAs than those who took the examination. The results of this study indicated that the most important factor for determining MBA graduation GPA was an individual’s undergraduate GPA, with higher undergraduate GPAs being associated with higher MBA graduation GPAs. Marginally significant differences in graduation GPA were also found based on the number of credits waived at entry into the MBA program, with more credits being waived contributing to a higher graduation GPA. We also found that women graduated with higher GPAs than men. Of particular interest to us in this study, however, was whether or not our GMAT Waiver policy was influencing graduation GPAs. In this case, we found no significant difference in graduation GPA, regardless of whether or not the GMAT requirement was waived. These results were confirmed using chi-square tests and two-sample t-tests. To gain additional insights into these issues, we estimated a regression model to explain graduation GPA using several attributes as independent variables. The regression results indicate that undergraduate GPA and gender seemed to most reliably predict differences in graduation GPA.
Developing And Implementing An Undergraduate Finance Capstone Course For Both Onground And Online Course Delivery
Authors: Wiechowski Linda S.
Published: February 2016

Capstone courses provide an opportunity to integrate several topics and to help prepare students for the real world.  This paper examines the process of developing an undergraduate finance capstone course for both onground (face-to-face) and online course delivery.  The process begins with the determination of the core competencies employers require of recent finance undergraduate students.  Several of these core competencies are addressed in this paper, along with the challenges of assessing the competencies of team work and oral presentations skills online.
Measurement Of Students Attitude Towards Statistics: A Mokken Scales Analysis Of Its Dimensions
Authors: Vargas-Vargas Manuel , Jiménez José Mondéjar , Meseguer-Santamaría Ma Leticia , Montero-Lorenzo José-María , Fernández-Avilés Gema
Published: February 2016

Nowadays, almost all curricula in the social sciences contain at least one course in statistics, given the importance of this discipline as a basic knowledge to understand the modern world. It’s necessary reflects on the student’s attitude to statistics, because it’s could be an obstacle or an advantage in their learning process. To measure the student’s attitude and incentives about statistics, we use a test (Bayot et al., 2005), related to other ones which exists in the specialized literature, that identifies the latent factors relating to students’ motivation and attitude towards statistics. This paper describes the formal and metric characteristics of the non-parametric model of item response theory for the latent factors using an extension of Mokken scales analysis.
Working Together Within The University: An Interdisciplinary Project In Education
Authors: Ferrándiz-Vindel Isabel-María
Published: February 2016

The evolution of the professional and environmental conditions is forcing the university education to a change in the teaching-learning process. This implies a new definition in the roles and functions of university teachers from whom new ways of educational training should arise. These days, university teachers are called upon to encourage and facilitate their students’ learning. This new role of the teacher should be to help put the University at the level of the requirements and possibilities of this era, and those to come as well. In order to make the innovation and the change real in higher education is essential to start from concepts like “cooperation and collaboration” within the teaching staff, between them and in their departments. According to the new use of the didactic and organizational planning in higher education, this aspect is an aim for the development of the teaching quality in universities. In higher education, there is an increasing need of a formation which not only increases the conceptual knowledge of the professionals but also provides them the instrumental and attitudinal resources required for the professional development of their tasks. The aim of this paper is to show the work which has been done by a group of teachers at the Faculty of Educational Sciences and Humanities during four years in the degree of Educational Psychology. The activities carried out (information stands, sensitization workshops, leaflets with scientific-technical information, among others) facilitate our students’ apprehension of the basic elements of different subject matters and increase their skills of analyzing, contrasting, synthesizing, increasing knowledge, debating, etc. and, in addition, they can confront the need to give an answer –as a professional- to very different situations taken from the real world.
New Times, New Ways Of Teaching And Learning: Perception Of The EHEA And Pedagogical Discussion
Authors: Geraldo José Luis González , Ferrándiz Vindel Isabel María , Bordallo Jaén Ana María
Published: February 2016

It is 2010, the established deadline of the European Higher Education Area (EHEA). The Bologna Process is an unstoppable reality. But we can not admit that this change, simply by being a significant change, must be for good. We can not also disregard the potential positive pedagogical reform the Bologna Process offers to us. Then, what is the reality of the Bologna Process in Spain? What is the perception of students and teachers? Are there differences in their responses regarding the European Credit Transfer System (ECTS)? What are the pedagogical implications of these answers? This paper provides empirical evidences to these questions through the use of two questionnaires prepared ad hoc according to the pedagogical principles derived from the so-called Bologna Declaration.
Case Studies As Practical Teaching In The New Marketing Courses
Authors: Mondéjar-Jiménez Juan-Antonio , Cordente-Rodríguez María , Gómez-Borja Miguel-Ángel , Andrés-Martínez María-Encarnación , Gázquez-Abad Juan-Carlos
Published: February 2016

The European Higher Education Area is assuming a change in the teaching-learning of all European universities. The area of Marketing, traditionally characterized by being at the forefront in terms of educational innovation, faces the challenge of finding new tools to facilitate the work of students by encouraging their involvement in the acquisition of new skills. This paper analyzes the capacity that the development of case studies has to develop skills and competencies by the students, which are defendants in the framework of the European Higher Education Area to suit the environment established in the labor market. To this end, it is analyzed the experience and the main conclusions of the practices carried out at the University of Castilla-La Mancha, with the participation of student groups at an international conference aimed at developing teaching cases in public and nonprofit marketing.
A Spreadsheet Simulation Of The Monty Hall Problem
Authors: Patterson Mike C. , Harmel Bob , Friesen Dan
Published: February 2016

The “Monty Hall” problem or “Three Door” problem—where a person chooses one of three doors in hope of winning a valuable prize but is subsequently offered the choice of changing his or her selection—is a well known and often discussed probability problem.  In this paper, the structure, history, and ultimate solution of the Monty Hall problem are discussed. The problem solution is modeled with a spreadsheet simulation that evaluates the frequencies of the possible outcomes (win or lose) under the two choices or strategies available:  switch to the unopened door or do not switch. A Law of Large Numbers approach is also used to graphically demonstrate the long run outcome of adopting one the two available strategies. As is known, the optimal strategy is to switch to the unopened door; the spreadsheet model illustrates why this strategy is optimal. A complete discussion of the spreadsheet logic is included. Pedagogical approaches and applications of the spreadsheet simulation approach are also discussed.
Gender Differences In Attitudes Toward Computers And Performance In The Accounting Information Systems Class
Authors: Lenard Mary Jane , Wessels Susan , Khanlarian Cindi
Published: February 2016

Using a model developed by Young (2000), this paper explores the relationship between performance in the Accounting Information Systems course, self-assessed computer skills, and attitudes toward computers.  Results show that after taking the AIS course, students experience a change in perception about their use of computers.  Females’ self-evaluation of their computer skills improved significantly after the course, while males’ self-evaluation showed no change.  Females also received significantly higher grades compared to males.  There was a significant relationship between confidence and self-assessed computer skills.  This study shows that the AIS course is successful in developing students’ confidence in using computers.  Training that results in accurate self-assessment of skills may influence the choice of careers and one’s future success in those careers.
Simple Heuristic Approach To Introduction Of The Black-Scholes Model
Authors: Yalamova Rossitsa
Published: February 2016

A heuristic approach to explaining of the Black-Scholes option pricing model in undergraduate classes is described. The approach draws upon the method of protocol analysis to encourage students to `think aloud' so that their mental models can be surfaced. It also relies upon extensive visualizations to communicate relationships that are otherwise inaccessible at the average student's level of mathematical sophistication. This paper presents visual illustration of the changes in the probability measures with concrete examples breaking the option premium into four different components. The relationship between changes in variables and those components are graphically and algebraically illustrated.
Topics In Finance Part II - Financial Analysis
Authors: Laux Judy
Published: February 2016

The second article in a series designed to supplement the introductory financial management course, this essay addresses financial statement analysis, including its impact on stock valuation, disclosure, and managerial behavior.
Analysis Of Variance With Summary Statistics In Microsoft Excel
Authors: Larson David A. , Hsu Ko-Cheng
Published: February 2016

Students regularly are asked to solve Single Factor Analysis of Variance problems given only the sample summary statistics (number of observations per category, category means, and corresponding category standard deviations).   Most undergraduate students today use Excel for data analysis of this type.  However, Excel, like all other statistical software packages, requires an input data set in order to invoke its Anova: Single Factor procedure.  The purpose of this paper is therefore to provide the student with an Excel macro that, given just the sample summary statistics as input, generates an equivalent underlying data set.  This data set can then be used as the required input data set in Excel for Single Factor Analysis of Variance.
Important Characteristics In An MBA Program: The Perceptions Of Online MBA Students
Authors: Rydzewski Danielle N. , Eastman Jacqueline K. , Bocchi Joseph
Published: February 2016

This study examines characteristics important to online MBA students and alumni. The study looks at what characteristics are important in an online MBA Program and if the level of importance of these characteristics varies by demographic variables.  The study focuses on availability, program quality, program length, cost, and courses in the curriculum.  The results suggest that the importance of characteristics in a MBA program falls into three tiers.  The most important characteristic is availability.  The next tier of importance is quality, program length, and cost.  There is no significant difference in importance among these three characteristics, but they are all significantly lower in importance than availability.  The final characteristic is courses as this is rated significantly lower than the other characteristics in terms of importance.  The research also examined if there were differences in importance characteristics by gender, age, years’ work experience and income and found while the basic order rankings were very similar across the different demographic variables, there were a few differences among demographic groups.  Women rated as quality, length, and courses at a higher level of importance than men did.  Finally, those with more years work experience rated availability at a significantly higher level of importance than those with fewer years work experience.
Critical Chain Exercises
Authors: Doyle John Kevin
Published: February 2016

Critical Chains project management focuses on holding buffers at the project level vs. task level, and managing buffers as a project resource.  A number of studies have shown that Critical Chain project management can significantly improve organizational schedule fidelity (i.e., improve the proportion of projects delivered on time) and reduce average project duration, by reducing the unproductive time spent waiting for predecessor tasks to complete.  Classroom exposition of Critical Chains requires mental models.  Manufacturing examples, and particularly work in progress building up in front of specific bottleneck machines on the factory floor, have been effective examples for many years.  Since many fewer practitioners have manufacturing experience than previously, the factory floor mental model does not work well with them.  We describe a series of three “games” which have been used to teach managers and project managers about Critical Chains, and also used by the author in graduate Project Management courses the last two years.  This paper describes more careful preparation for these simulations, to make them more useful in the classroom.  Specifically, we more carefully define the setup, sequencing, instructions, and monitoring of each of the exercises, and develop a set of discussion questions for each exercise designed to lead the students to specific conclusions about the impacts of challenging objectives, multi-tasking, and the impact of randomness and batch size.  We develop a pre-/post-test to assess student learning, and will use these to compare student learning before and after the modified improvements in the games.
The Impact Of Course Scheduling On Student Success In Intermediate Accounting
Authors: Carrington Linda G.
Published: February 2016

Cognitive psychology research, as well as educational psychology research, suggests that learning is enhanced when new subjects are presented in spaced-out sessions rather than compressed into fewer, longer sessions (the “spacing effect”).  This would suggest that students should learn better when taking courses that are scheduled over longer time periods (two or three days per week over a long semester) rather than in an intensive (one day per week) or compressed (summer session) format.  This research investigates whether the spacing effect exists for students in Intermediate Accounting classes.  Specifically, this research examines student performance in Intermediate Accounting courses offered in four different scheduling formats including one, two, and three days per week over traditional long semesters, as well as during compressed four-week summer sessions.  A significant association between course schedule and student performance is found to exist.  The effect of student age and gender on this association is also explored.  Results identify one scheduling option which appears to be a particularly poor schedule for Intermediate Accounting, as well as particular characteristics of students who might be more likely to have difficulty with this schedule. Results should be of interest to university administrators responsible for making scheduling decisions, to faculty members teaching under different course schedules, and to individual students planning their class schedules.
The Missing Curriculum Link: Personal Financial Planning
Authors: Neidermeyer Adolph A. , Neidermeyer Presha E.
Published: February 2016

With increasing personal and business financial challenges facing today’s professionals, we, as business school faculty, have a responsibility to offer the educational background that should enable rising professionals to successfully manage finances.  Unfortunately, the results of a recent analysis of curriculum offerings in Personal Financial Planning indicate that we, as faculty, have not fully accepted this responsibility.  Only three out of the 131 four-year institutions reviewed have a required Personal Financial Planning course in their curriculums. Quite frankly, we’re permitting launching a generation of students who are unprepared to manage both their own and potentially others’ financial affairs.  With that shortfall of a course offering as a backdrop, we suggest the following content for a required Personal Financial Planning course for all students majoring in Business Administration.
Integrating The Executive MBA Curriculum: Tales Of The Cat Herder
Authors: Hoadley Ellen D. , Mento Anthony J.
Published: February 2016

Continuous improvement has been a strategic priority for Loyola College in Maryland’s Executive MBA (EMBA) Program since the program’s inception in 1973.  In the summer of 2008, Loyola began an intensive EMBA curriculum review.  The process resulted in a recommendation to make a significant shift in the curriculum’s emphasis. This paper reports on the factors involved in that review process and the leadership lessons learned from the endeavor.  The lessons learned are reported using the metaphor of tales of the cat herder in reference to a widely-held belief among academicians that working with faculty is like herding cats.
Incivility In The Accounting Classroom
Authors: Swinney Laurie , Elder Bruce , Seaton Lloyd "Pat"
Published: February 2016

Classroom incivility is any action that interferes with a harmonious and cooperative learning atmosphere in the classroom (Feldman, 2001).  We compared the perceptions of accounting faculty to the perceptions of cross-disciplinary faculty relating to both the definition of student actions as incivility and the occurrence of incivility.  We also compared faculty and business administrator perceptions to investigate the level of administrator awareness of accounting classroom incivility.  Our results indicate that accounting faculty are more likely to define potentially disruptive student behaviors as incivility and reported higher levels of classroom incivility than cross-disciplinary faculty.  We find general agreement between accounting faculty and business administrators relating to both the definition and occurrence of incivility.
Student Evaluation Instruments: The Interactive Impact Of Course Requirement, Student Level, Department And Anticipated Grade
Authors: Driscoll Jennifer , Cadden David
Published: February 2016

The examination of Student Evaluation Instruments (SEI) has generated a considerable literature. Interestingly, this extensive literature provides no clear guidance on how to interpret SEI results in order to make comparative evaluations of instructors’ performances. The research presented in this paper draws upon six semesters worth of SEI responses for all courses in our school of business – a database of nearly 30,000 responses. The paper examines how core measures of teaching effectiveness – student evaluation of instructor’s teaching ability and willingness to recommend the instructor – are affected by several factors. These factors include:  the department from which the course was offered; whether the course was required by the core, the department or was an elective; the status of the student and the anticipated grade. Statistical analyses are conducted to examine and determine the impact of these factors and their interactions. The goal is to develop a system that can more accurately gauge instructors’ performances as measured by the student evaluation instrument.
The Impact Of The Sarbanes-Oxley Act Of 2002 On The Teaching Of Ethics In Core MBA Curriculums In Ohio
Authors: Sullivan Daniel W.
Published: February 2016

A decade of corporate scandals has highlighted a lack of ethical decision making skills among business leaders.  Reasons for this deficiency vary from an absence of ethical teaching in the home to a failure of American corporate culture.  In 2002, the situation reached a critical point with scandals such as Enron and Tyco forcing a Congressional response in the form of the Sarbanes-Oxley Act of 2002.  Questions concerning corporate leaders’ ability to act ethically again resurfaced in the wake of the recent financial collapse of giants such as AIG and Citigroup, creating a debate over what lessons were learned from the Sarbanes- Oxley experience.  MBA curriculums are major stakeholders in this debate.  MBA programs are venues where the majority of our business leaders learn the critical skills needed to succeed.  The purpose of this study was to assess the treatment of ethics in core MBA curriculums in Ohio in response to the Sarbanes-Oxley Act of 2002.  The study determined that MBA programs in Ohio failed to adjust their core curriculums in response to the new demand for increased ethics instruction.  Further, it determined that private and public institutions reacted to the legislation in a similar manner.  It also revealed that private and public institutions traditionally approach ethics instruction differently.
Does Student Quality Matter In The Teaching Of Economic Principles?
Authors: Andreopoulos Giuliana Campanelli , Panayides Alexandros
Published: February 2016

Economics is usually perceived as a difficult subject among undergraduate students and the literature suggests that the student’s problems with principles of economics are mainly related to the chalk and talk type of teaching, the simplicity of economic models, limited discussions on current economic issues, and on race, gender, and other types of diversity. In previous investigations we tried to shed some light on this debate by asking directly students for their opinions on the way introductory economics is taught. In this paper we extend our previous studies, by using a larger sample and by distinguishing between the good students and the rest in order to see whether quality considerations play an important role in the results.
Universities Becoming The Outsourcing Solution
Authors: Bohley Katharine A.
Published: February 2016

This paper provides a road map for universities to follow in responding to corporations that are in need of a solution to the dilemma of building an executive development program and simultaneously providing their executives with a high quality MBA degree.  Difficulties experienced by many corporations are complicated by the fact that MBA programs vary by level of quality, emphasis, availability of concentrations and the degree to which they focus on the specific needs of their executive-level students.  In addition, many MBA programs are taught by faculty that see their primary function as research scholars.  In some business schools, (Bennis and O’Toole, 2005) there is little responsiveness to the needs of business “customers,” and often faculty have little high level executive experience to enhance the value of education for MBA’s.  The solution to this issue is to outsource an executive development program and this paper will address the University of Indianapolis’ (UINDY) experience in providing such a program.  The model presented in this paper is derived from years of experience in making the MBA cohorts into the recognized outsourcing solution for corporate universities.  The model, which has been highly developed, begins with having an active business development and support services team that demonstrates commitment and responsiveness to the needs of the major corporations.  UINDY builds on the success of multiple cohorts that have been delivered to these major corporations.  This model prioritizes the attitude UINDY brings to this effort – one of responsiveness to the company’s needs and a passionate commitment to providing the highest quality accredited degree for their employees that will be ‘nominated,’ for an MBA.  A customized curriculum that focuses on the unique issues, concerns and needs of the specific industry, company, and culture of the cohort is developed.  As an example, one of our major successes has been in one of the world’s largest aircraft engines manufacturing companies.  The choice of materials, cases, and the focus of discussions are specific to that industry.  The cohorts are taught on the corporate premises, on the company’s schedule (not on the official academic schedule) and the students can immediately apply what they are learning to solving problems and providing value to their companies on a continuing basis.  We detail the steps and stages of what has been successful in order to provide a toolkit that other universities can follow.  The paper also details the pitfalls, problems, and issues that must be faced to increase the likelihood of success and continuity of the programs being extended to future cohorts.
Podcasting In Higher Education: Does It Make A Difference?
Authors: Baker Russell , Harrison Jeffery , Thornton Barry , Yates Rhett
Published: February 2016

Podcasting is a growing trend in higher education. Major software companies, such as Apple, have dedicated entire websites to podcasting. These podcasts are available to college students to be used as supplemental material for specific coursework at their particular college or university. Unfortunately, due to the new and progressive nature of the technology, empirical studies of the effectiveness of this pedagogical device are rare. This paper presents an empirical study of the effectiveness of podcasting when incorporated as supplemental course material in a university course.
The Dual Benefits Of Tax Credits: Taxpayer Income Generation And Economy Stimulus
Authors: Guerrero Robin , Tiggeman Theresa , Edmond Tracie
Published: February 2016

Two important provisions of the Internal Revenue Code were the creation of the Earned Income Tax Credit and Child Tax Credit. Each of these credits were designed to reduce the amount of tax owed, thereby offsetting some of the increases in living expenses and federal income tax. For many this results in a smaller a tax liability. For others with little or no tax liabilities, the credit can result in a significantly increased refund. Many organizations such as the Volunteer Income Tax Income (VITA) Program, AARP and other similar organizations, cater to assisting these individuals. This is primarily due to the benefits that come from these credits which not only affect these individuals and their families but also the local economies. Larger refunds result in greater sustainability of taxpayer economic stability as well as an ongoing stimulation to the local economy. The purpose of this presentation is to describe the results of a study conducted involving the examination of each of these credits in relation to the taxpayer’s Adjusted Gross Income (AGI). The goal of this study was to demonstrate the importance of these credits as to how they benefit the lower income taxpayers. The study examined various taxpayers who qualified for the credits over the course of the past three years. The results demonstrated that roughly 20% to 25% of these taxpayers’ annual income is attributed to the assistance provided through these credits. Therefore, the need for the continuance of these credits is not only crucial for the welfare of the lower taxpayers but for stimulating the economy as well.
Enriching The Learning Experience In Upper Level Business Law
Authors: Hughes Diane Y.
Published: February 2016

This paper is a brief explanation of one method used to engage student participation and facilitate learning in an upper level business law course.
Educational Competencies That Mid-Sized CPA Firms Value In Their Professional Accounting Staff
Authors: Margheim Loren , Hora Judith A. , Pattison Diane
Published: February 2016

This study examined the educational competencies mid-sized accounting firm partners value in their professional staff when making promotion decisions to senior, manager, and partner.  Mid-sized firms were defined in this study to include all of the non-Big 4 national firms, the large regional CPA firms, and several large local firms.  Over 1,380 partners received two mailings of a survey instrument and usable responses were received from 699 of those partners.  The paper summarizes the competencies the respondents indicated were important to be promoted in their firms.  In addition, the study summarizes demographic characteristics of those mid-sized accounting firm partners and the advantages they perceive of working for a mid-sized accounting firm.  Results indicate that technical accounting skills are very important to mid-sized firms, but that their relative importance decreases as individuals are considered for higher level positions.  On the other hand, the importance of communication, leadership, and interpersonal skills grows all the way through the partner promotion decision.