Accounting

The Terminology of Going Concern Standards: How Subtle Differences in Wording Can Have a Big Impact

Brian Daugherty, Carol Callaway Dee, Denise Dickins, Julia Higgs
The CPA Journal,Vol. 86, Issue 1, Pages: 34.

Applicable to auditors as well, it proscribes,” The auditor has a responsibility to evaluate whether there is substantial doubt about the entity’s ability to continue as a going concern for a reasonable period of time, not to exceed one year beyond he date of the financial statements being audited [hereinafter referred to as,? a reasonable period of time'”[emphasis added].[…] the going concern criteria in ASU 2014-15 are less aligned with IAS 1 than when first proposed.
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Health Management, Information Systems

Juggling digitization and technostress: The case of alert fatigues in the patient care system implementation

Jiban Khuntia, Mohan Tanniru, Jack Weiner
Health Policy and Technology, Volume 4, Issue 4, Pp. 364-377

Policy mandates and business benefits are propelling hospitals to implement several decision support systems that can help nurses to aid in clinical care decisions. These systems can plausibly reduce errors and provide care by offering real-time alerts about possible adverse reactions. But nurses often suffer “alert fatigue” caused by excessive numbers of warnings within the hospital while providing care. As a result, they may pay less attention to or even ignore some vital alerts, thus limiting these systems׳ effectiveness. In this study, we explore how implementation of an intelligent care system in a hospital with the objective of implementing several decision support systems inadvertently led to a set of alert fatigues. Our analysis of fatigue related technostress suggests a change in management strategy that involves synchronization of people, technology and policies, and is in support of patient care.

Finance

Athletic success and NCAA profit-athletes’ adjusted graduation gaps

Richard M Southall, E Woodrow Eckard, Mark S Nagel, Morgan H Randall
Sociology of Sport Journal,Vol. 32, Issue 4, Pages: 395-414.

Within the National Collegiate Athletic Association (NCAA) Football Bowl Subdivision (FBS) and Division I men’s basketball many profit-athletes travel to Predominately White Institution (PWI) work sites for “pre-professional” sport opportunities. At most PWIs the Black male student population is less than ten percent, while football and men’s basketball rosters are overwhelmingly comprised of Black athletes. This studyusing multiple regression modelsexamines the relationship between athletic success and profit-athletes’ graduation rates. …
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Management

Organizational Oscillation between Learning and Forgetting: The Dual Role of Serious Errors

Pamela R. Haunschild, Francisco Polidoro Jr., David Chandler
Organization Science,Vol. 26, Issue 6, Pages: 1682-1701.

We know that organizations change over time as a result of their ability to learn and their tendency to forget. What we know less about, however, is why they might change back, despite evidence suggesting that this occurs. In this paper, we develop and test a model of organizational oscillation that explains why firms cycle through periods of learning and periods of forgetting. In particular, we identify a dual role for serious errors, which push firms toward a focus on safety while also pulling them away from other foci, such as efficiency or …
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Management

Leader culpability, hopelessness, and learning during organizational crises

Sarah Kovoor-Misra, Paul Olk
Leadership & Organization Development Journal,Vol. 33 Issue 8, Pages: 990-1011
The purpose of this paper is to investigate followers judgments of leader culpability and learning during a crisis, and the extent to which judgments of culpability create hopelessness and reduce crisis learning. The authors also study factors that moderate these relationships.

Business Analytics

Exact solutions to generalized vertex covering problems: a comparison of two models

Gary Kochenberger, Mark Lewis, Fred Glover, Haibo Wang
Optimization Letters, Volume 9, Issue 7, pp 1331–1339

The generalized vertex cover problem (GVCP) was recently introduced in the literature and modeled as a binary linear program. GVCP extends classic vertex cover problems to include both node and edge weights in the objective function. Due to reported difficulties in finding good solutions for even modest sized problems via the use of exact methods (CPLEX), heuristic solutions obtained from a customized genetic algorithm (GA) were reported by Milanovic (Comput Inf 29:1251–1265, 2010). In this paper we consider an alternative model representation for GVCP that translates the constrained linear (binary) form to an unconstrained quadratic binary program and compare the linear and quadratic models via computations carried out by CPLEX’s branch-and-cut algorithms. For problems comparable to those previously studied in the literature, our results indicate that the quadratic model efficiently yields optimal solutions for many large GVCP problems. Moreover, our quadratic model dramatically outperforms the corresponding linear model in terms of time to reach and verify optimality and in terms of the optimality gap for problems where optimality is unattained.

Management

An approach-inhibition model of employee silence: The joint effects of personal sense of power and target openness

Elizabeth W. Morrison, Kelly E. See, and Caitlin Pan
Personnel Psychology, Volume 68, Issue 3, Pp. 547–580

When employees consciously withhold potentially important suggestions or concerns from those who may be able to act on that information, it can have serious implications for organizational performance. Yet there is research suggesting that, when faced with the choice of whether or not to raise an issue, employees often choose to remain silent. Our objective in this paper is to expand current theoretical understanding of why employees often remain silent and of situational factors that can lessen this tendency. Drawing on the approach-inhibition theory of power, we argue that an employee’s personal sense that he or she is lacking in power in relation to others at work is a key factor contributing to the decision to remain silent but that this effect is moderated by perceived target openness. We took a multimethod approach, testing these relationships across 3 studies: a laboratory experiment, a survey study of healthcare workers, and a survey study of employees working across a wide range of industries. Our findings suggest that, although silence is indeed rooted in the psychological experience of powerlessness, perceived target openness mitigates this relationship, encouraging employee to speak up when they would not otherwise do so.

Information Systems

Student Engagement in Course-Based Social Networks: The Impact of Instructor Credibility and Use of Communication

Jehad Imlawi, Dawn G. Gregg, and Jahan Karimi
Computers & Education, Vol. 88, pp. 84-96

Social network sites provide the opportunity for building and maintaining online social network groups around a specific interest. Despite the increasing use of social networks in higher education, little previous research has studied their impacts on student’s engagement and on their perceived educational outcomes. This research investigates the impact of instructors’ self-disclosure and use of humor via course-based social networks as well as their credibility, and the moderating impact of time spent in these course-based social networks, on the students’ engagement in course-based social networks. The research provides a theoretical viewpoint, supported by empirical evidence, on the impact of students’ engagement in course-based social networks on their perceived educational outcomes. The findings suggest that instructors who create course-based online social networks to communicate with their students can increase their engagement, motivation, and satisfaction. We conclude the paper by suggesting the theoretical implications for the study and by providing strategies for instructors to adjust their activities in order to succeed in improving their students’ engagement and educational outcomes.

Accounting

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Concept Release on Audit Quality Indicators, No. 2015-005, July 1, 2015: Participating Committee Members

Zabihollah Rezaee, John Abernathy, Monika Causholli, Paul N Michas, Pamela B Roush, Stephen Rowe, Uma K Velury
Current Issues in Auditing,Vol. 10, Issue 1, Pages: C11-C27.

On July 1, 2015, the Public Accounting Oversight Board (PCAOB) issued its Concept Release seeking comments by September 29, 2015 on a portfolio of 28 potential Audit Quality Indicators (AQIs). The Auditing Standards Committee of the Auditing Section of the American Accounting Association is pleased to provide comments on the PCAOB Rulemaking Docket Matter No. 041. The committee wholeheartedly supports the development, implementation, and disclosure of AQIs, and commends the PCAOB for its …
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Marketing

Brands Defined as Semiotic Marketing Systems

Francisco Conejo and Ben Wooliscroft
Journal of Macromarketing, Volume 35 Issue 3, pp. 287-301

Brands are one of marketing’s main foci. But while the American Marketing Association’s official marketing definition continues to evolve, its brand definition has remained stagnant for nearly 80 years. This article argues that the AMA’s simplistic trademark conceptualization of brands is increasingly out of touch with marketing theory and practice. Integrating the consumer culture, marketing semiotics, and General Systems Theory literatures, we re-conceptualize brands as semiotic marketing systems. This follows marketing systems being core to macromarketing. It also obeys marketing systems needing to contemplate their meaning infrastructures given today’s progressively symbolic markets. The antecedents, operation and benefits of this new systems approach to brands are discussed. Brands are re-defined as complex multidimensional constructs with varying degrees of meaning, independence, co-creation and scope. Brands are semiotic marketing systems that generate value for direct and indirect participants, society, and the broader environment, through the exchange of co-created meaning.

Management

Learning through the Distribution of Failures within an Organization: Evidence from Heart Bypass Surgery Performance

Vinit Desai
Academy of Management Journal, Volume 58 Issue 4, p1032-1050

While research has suggested that organizations can improve by investigating and learning from failures, some work has found that they may generate incorrect lessons or fail to learn. This study addresses the debate by turning attention to the processes that underlie learning, using attribution theory to highlight the way in which decision makers interpret information about where failures occurred or who was involved. This approach is notable because it suggests that different organizations with similar experiences may have quite distinct reactions based on where that experience originates. Specifically, I predict that organizations learn less effectively when their failures are relatively concentrated in origin, meaning that failures typically involve a particular unit or even a specific individual, compared to when failures are more broadly dispersed. I also examine factors that intensify or ameliorate this effect, including an organization’s size or its performance relative to aspirations. I test related hypotheses on a panel of hospitals that offered a specific surgical procedure within California from 2003 through 2010.

Marketing

Time-based Analysis of Changing Consumer Values in India

Madhavan Parthasarathy, Vicki Lane, Mary Lee Stansifer
Journal of Indian Business Research, Volume 7, Issue 3, Pp. 271-291

Purpose – This paper aims to document changes in values of young Indian consumers over a 10-year period from 2004 to 2014. Given increases in per-capita income and living standards and, particularly, the tremendous increase in exposure to global products and ideals via media advertising, and greater one-to-one interaction with Americans and other English-speaking people from individualistic cultures (India has over 250 million Internet users who communicate in the English language), it was proposed that young Indian consumers would adopt values associated with self-enhancement and individualism, forsaking self-transcendence-related ideals such as benevolence and universalism.

Design/methodology/approach – Data pertaining to the Rokeach value scale (RVS) were collected in New Delhi in 2004 and 2014 and tested using MANOVA.

Findings – The results strongly support the contentions, save a couple of surprises. Implications of this dramatic change in values in a relatively short period are discussed from a marketing perspective.

Originality/value – This is the first paper that empirically measures changing consumer values in India.

Marketing

A time-based analysis of changing consumer values in India

Madhavan Parthasarathy, Vicki Lane, Mary Lee Stansifer
Journal of Indian Business Research,Vol. 7, Issue 3, Pages: 271-291.

Purpose-This paper aims to document changes in values of young Indian consumers over a 10-year period from 2004 to 2014. Given increases in per-capita income and living standards and, particularly, the tremendous increase in exposure to global products and ideals via media advertising, and greater one-to-one interaction with Americans and other English-speaking people from individualistic cultures (India has over 250 million Internet users who communicate in the English language), it was proposed that young Indian …
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Management

Learning from Learning Theory: A Model of Organizational Adoption Strategies at the Microfoundations of Institutional Theory

David Chandler, and Hokyu Hwang
Journal of Management, Volume 41, Issue 5, pp. 1446-1476

In spite of recent interest in its microfoundations, institutional theory’s account of what, why, and when ideas diffuse remains limited and oversocialized. As such, it is unclear how firms decide what to adopt and how these decisions evolve across a population as innovations spread and become taken for granted. We review recent work in institutional theory on this issue and draw from learning theory to inform institutional accounts of adoption decisions in ways that add to current explanations of organizational heterogeneity. In particular, we develop a model of adoption strategies that explains how firms identify which practices to adopt by drawing on knowledge that is either local or distant (search scope) to understand what works and what does not (mindfulness). We then theorize how the decision to adopt is further conditioned by the extent of diffusion (temporal variation) and the characteristics of the field, organization, and innovation (decision context). We discuss the implications of this model for our understanding of how things diffuse and identify additional ways in which the microfoundations of institutional theory can be advanced by studying how organizations learn.

Health Management, Information Systems

Identifying Bands in the Knowledge Exchange Spectrum in an Online Health Infomediary

Dobin Yim, Jiban Khuntia, Young Argyris
International Journal of Healthcare Information Systems and Informatics (IJHISI), Volume 10, Issue 3, Pp. 63-84

Online health infomediaries have the objective of knowledge exchange between participants. Visitor contribution is an important factor for the success of the infomediaries. Providers engaged with infomediaries need visitor identification for reputational incentives. However, identification or classification of visitors in online health infomediaries is sparse in literature. This study proposes two dimensions of participation, the intention and intensity levels of visitors, to conceptualize four user categories: community supporters, experiencer providers, knowledge questors, and expertise contributors. The authors validate these categories using a unique large data set collected from a health infomediary for cosmetic surgery, and consisting of 162,598 observed activities of 44,350 visitors, at different participation levels in the year 2012-13. They use cluster analysis to describe similarities and differences among the four user categories. Practice implications are discussed.

Management

The Robust Beauty of “Little Ideas” The Past and Future of A Behavioral Theory of the Firm

David Maslach, Chengwei Liu, Peter Madsen, Vinit Desai
Journal of Management Inquiry,Vol. 24, Issue 3, Pages: 318-320.

This introductory and the following nine articles reflect comments made by panelists during a symposium honoring A Behavioral Theory of the Firm by Richard Cyert and James G. March at the 2013 Academy of Management meeting. Not surprisingly, what emerged from these comments is that the Behavioral Theory of the Firm (BTF) was enormously influential to the creation of many “little ideas” that have a big impact on a number of social sciences. More surprising is the potential for many new “little ideas” that build on the BTF. The panelists …
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Information Systems

Geospatial Reasoning Ability: Definition, Measurement and Validation

Michael A Erskine, Dawn G Gregg, Jahangir Karimi, and Judy E Scott
International Journal of Human-Computer Interaction,  Volume 31 Issue 6 , pp 402-412.

An understanding of geospatial reasoning ability (GRA) is essential to human-computer interaction research, as many recent consumer and commercial technologies require an ability to interpret complex geospatial data. Individuals, as well as government, commercial and military organizations, use such technologies regularly. For instance, consumer technologies including online mapping services and in-vehicle navigation systems are increasingly prevalent. Business leaders rely on geospatial data when making decisions using geospatial data, there is conflicting evidence on the impact of GRA on the decision-making process. This paper suggests applying a multi-dimensional measure of GRA to facilitate a better understanding of such interactions. Furthermore, this paper proposes a new measurement instrument developed through a rigorous scale development procedure and validated through an exploratory (n=300) analysis.

Business Analytics

Output from Statistical Predictive Models as Input to eLearning Dashboards

Marlene A Smith
Future Internet,Vol. 7, Issue 2, Pages: 170-183.

We describe how statistical predictive models might play an expanded role in educational analytics by giving students automated, real-time information about what their current performance means for eventual success in eLearning environments. We discuss how an online messaging system might tailor information to individual students using predictive analytics. The proposed system would be data-driven and quantitative; eg, a message might furnish the probability that a student will successfully complete the …
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Management

Strategic HRM: Too Important for an Insular Approach

Wayne F. Cascio
Human Resource Management, Volume 54, Issue 3, May/June 2015, Pp. 423–426

Strategic human resource management (SHRM) is the choice, alignment, and integration of an organization’s HRM system so its human capital resources most effectively contribute to strategic business objectives. Kaufman’s review (this issue) of four books in the field revealed key differences in two areas: the intended audience (academics and general managers versus researchers only) and orientation (the use of field observer and participant observation methods versus ivory tower scientism). Overemphasis on the latter produces research that is relevant only to academics and that is not used in organizations. I argue, as have others, that in addition to rigor, a successful scientific discipline must prove itself relevant to the society in which it is embedded. Hence, the objectives of SHRM should be twofold: to influence academic thinking and conceptualizing, but also to alter the way managers set priorities and make decisions. To do that, researchers have to work directly with managers. The challenge is to create models that reflect a broader view of performance as well as more complete taxonomies of internal and external factors that help shape business and HR strategies. © 2015 Wiley Periodicals, Inc.

Accounting, Economics

Do Colleges Get What They Pay For? Evidence on Football Coach Pay and Team Performance

Gary J. Colbert and E. Woodrow Eckard
Journal of Sports Economics, Vol. 16. Issue 4, 335-352

We use a data set of Football Bowl Subdivision (Division-IA) universities to investigate the hypothesis that higher coach pay leads to improved team performance. Our analysis finds that pay and team performance are positively correlated and that, when schools change coaches, higher pay is associated with improved performance. The evidence suggests that additional rating points are increasingly valuable, perhaps over US$1 million for top teams. Our descriptive analysis reveals the median 2011 head coach pay of US$1.2 million, significant increases over our 2006-2011 study period, and large disparities among schools and conferences. We conclude that administrators perceive highly ranked football teams have significant value.

University of Colorado Denver Business School