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On-Campus Vs. Online Course Delivery: An Empirical Look At Both Approaches In A Controlled Setting For Introductory Managerial Accounting 校园Vs.在线课程交付:在一个控制设置的入门管理会计两种方法的实证研究
Pub Date : 2011-12-31 DOI: 10.58809/vbvx4780
W. Jordan, Amanda R. Brown
There continues to be much discussion about whether or not students learn as much in an online course as they do in an on-campus face-to-face setting. This paper presents empirical observations about four sections of introductory managerial accounting, two taught on-campus and two taught online. The on-campus face-to-face approach provided the same course content available in the online approach but also used classroom lectures and discussions. A comprehensive final exam covering all learning objectives of the course was used as the overall measure of content learning. The hypothesis was that content learning was not equal in the two groups, but a h-test using unequal variances indicated that essentially equal content learning was occurring under both approaches (the null hypothesis). Quantile regression also was used to uncover some insights not revealed by the t-test, indicating that among the worst-performing students, online students performed better than face-ta-face students and that younger students outperformed older students.
关于学生在网络课程中学到的东西是否和在校园面对面的学习一样多,仍然有很多讨论。本文介绍了关于管理会计导论的四个部分的实证观察,两个在校园授课,两个在网上授课。校园面对面教学方式提供了与在线教学方式相同的课程内容,但也使用了课堂授课和讨论。一个全面的期末考试涵盖了课程的所有学习目标,作为内容学习的整体衡量标准。假设是内容学习在两组中不相等,但使用不等方差的h检验表明,在两种方法下发生的内容学习基本上相等(零假设)。分位数回归也被用来揭示一些没有被t检验揭示的见解,表明在表现最差的学生中,在线学生比面对面的学生表现得更好,年轻的学生比年长的学生表现得更好。
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引用次数: 0
The Perceived Impact of Geographically Dispersed Work Teams On Job Attitudes 地理位置分散的工作团队对工作态度的感知影响
Pub Date : 2011-12-31 DOI: 10.58809/noxq3506
Nathan Hickman, A. Popa
With the increase in technology and pace of communication in a global business economy, organizations are adopting geographically dispersed business models that leverage a series of scaled work arrangements designed to enhance efficiency and cost-effectiveness. These arrangements include work teams that consist of agents who work in a traditional office but also employees who work from a home or satellite office. This qualitative study investigated perceived impact of geographic proximity to the office on job attitudes. Communication theory informed the framework of this ethnographic study and qualitative interviews. Results indicated that members of a dispersed team adopt a broad definition of their workgroup and decline in their motivation to maintain, or pursue, more intimate relationships. Findings also show that dispersed workgroups had lower levels of organizational identity and trust. This study found that proximity and its impact on job attitudes was not as important as other organizational variables, such as strength of communication and the presence of leadership.
随着全球商业经济中技术和通信速度的增长,组织正在采用地理上分散的业务模型,这些模型利用了一系列旨在提高效率和成本效益的规模化工作安排。这些安排包括由在传统办公室工作的代理和在家庭或卫星办公室工作的员工组成的工作团队。这项定性研究调查了地理位置接近办公室对工作态度的感知影响。传播理论为本民族志研究和定性访谈的框架提供了依据。结果表明,分散团队的成员对他们的工作组采用了宽泛的定义,并且他们维持或追求更亲密关系的动机下降。研究结果还表明,分散的工作小组的组织认同和信任水平较低。这项研究发现,距离及其对工作态度的影响不如其他组织变量重要,比如沟通的强度和领导的存在。
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引用次数: 1
An Application of Change Management For Confronting organizational Stigmatization 变革管理在对抗组织污名化中的应用
Pub Date : 2010-12-31 DOI: 10.58809/llis9568
Emad Rahim
This paper investigated the origin and use of the term “ghetto” by clients and employees in four community centers in Syracuse, New York, that service clientele of low socioeconomic status. The investigation of the term “ghetto” and the consequences of the term were conducted under the “looking glass-self” concept, by Charles Cooley, as well as theories by such seminal thinkers as Lewin, G. H. Mead, Goffman, and Okhuysen and Hudson. Data was collected through a review of the relevant literature and the collection of focus group responses from employees of the four community centers in Syracuse, New York. The study found that organizations that are labeled as “ghetto” take on the attributes of that stigmatization
本文调查了纽约州锡拉丘兹市四个服务于社会经济地位较低的社区中心的顾客和雇员对“ghetto”一词的来源和使用情况。对“贫民窟”一词及其后果的调查是在查尔斯·库利的“镜子自我”概念下进行的,以及卢因、g·h·米德、戈夫曼、奥克豪森和哈德逊等开创性思想家的理论。通过查阅相关文献和收集纽约锡拉丘兹四个社区中心员工的焦点小组回答来收集数据。研究发现,被贴上“贫民窟”标签的组织具有这种污名化的属性
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引用次数: 2
Propensity To Just Meet or Beat Quarterly Earnings Forecasts: An Examination of The Effects of Sox Sections 302 and 906 满足或超过季度收益预测的倾向:对Sox第302和906节影响的考察
Pub Date : 2010-12-31 DOI: 10.58809/ulmh5340
Stacy A. Mastrolia
This paper examines whether the provisions of SOX Sections 302 and 906 are associated with improved quarterly financial reporting quality. SOX 302 and 906 require that senior managers certify the accuracy of their quarterly financial statements, and false certification now carries criminal penalties. Specifically, this paper examines whether companies are more or less likely to just meet or beat their quarterly earnings forecasts following the implementation of SOX 302 and 906. My results indicate that following Sox 302 and 906, companies are less likely to just meet or beat their quarterly earnings forecasts for quarters 2, 3, and 4, suggesting that SOX 302 and 906 are associated with improved financial reporting quality.
本文考察了SOX第302节和906节的规定是否与提高季度财务报告质量有关。SOX 302和906要求高级管理人员证明其季度财务报表的准确性,现在虚假的证明将受到刑事处罚。具体而言,本文考察了在实施SOX 302和906之后,公司是否更有可能达到或超过其季度收益预测。我的结果表明,在Sox 302和906之后,公司不太可能在第2、3和4季度达到或超过他们的季度收益预测,这表明Sox 302和906与改善的财务报告质量有关。
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引用次数: 0
Lessons Learned When Dressing Up Like A Firm: Personal Strategic Management 穿得像公司的经验教训:个人战略管理
Pub Date : 2010-12-31 DOI: 10.58809/asgi2927
Eva Dodd-Walker
This paper explores the pedagogical benefits of teaching students to dress up like a firm and develops an experiential exercise to be used in teaching small business management and personal strategic management courses. Much can be gained from teaching students to view themselves as small businesses and applying the lessons of organizational research to enhance their personal strategic management skills. Globalization has changed the competitive landscape, increasing the need for all to become more competitive. Students must be able to internalize key strategic and financial lessons to gain and sustain a competitive advantage. To be successful, students need to be able to view the world through the eyes of a firm
本文探讨了教学生穿得像一个公司的教学效益,并开发了一个经验练习,用于教学小企业管理和个人战略管理课程。教导学生将自己视为小型企业,并应用组织研究的课程来提高他们的个人战略管理技能,可以获得很多好处。全球化改变了竞争格局,增加了所有国家提高竞争力的需要。学生必须能够内化关键的战略和金融课程,以获得和保持竞争优势。要想成功,学生们需要能够从公司的角度看世界
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引用次数: 0
The Nominating Committee As An Antecedent of Effective Corporate Governance 提名委员会是有效公司治理的前提
Pub Date : 2009-12-31 DOI: 10.58809/ulvk6547
B. Stanley, S. Frankforter
In this paper, we examine a possible antecedent to board effectiveness – the presence of a nominating committee. We argue that director cooptation by CEOs, and therefore ineffectual governance, may result from allowing CEOs to appoint sympathetic directors. Thus, because outside independent board members are more likely to be effective in their roles as monitors of the CEO, and because such members are more likely to have been selected by nominating committees, measures of board effectiveness should be positively associated with the presence of a nominating committee. Our results are largely consistent with our hypotheses, and are thus instructive in the design of optimal governance mechanisms. We find that firm profitability, frequency of compensation committee meetings, compensation committee size, and CEO experience of compensation committee members are all higher among firms with nominating committees.
在本文中,我们考察了董事会有效性的一个可能的先决条件——提名委员会的存在。我们认为,允许ceo任命具有同情心的董事,可能会导致ceo任用董事,从而导致治理无效。因此,由于外部独立的董事会成员更有可能有效地发挥其对首席执行官的监督作用,并且因为这些成员更有可能是由提名委员会选出的,因此董事会有效性的衡量应该与提名委员会的存在呈正相关。我们的结果在很大程度上与我们的假设一致,因此对设计最佳治理机制具有指导意义。我们发现,在设立提名委员会的公司中,公司盈利能力、薪酬委员会会议频率、薪酬委员会规模和薪酬委员会成员的CEO经验都更高。
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引用次数: 0
Ad Hoc Teams: Do Students Actually Learn From Them? 特设小组:学生真的能从中学到东西吗?
Pub Date : 2005-12-31 DOI: 10.58809/tupw2554
C. Lim, Terry M. Coalter
Today’s organizations expect new college graduates to be well equipped to excel in team settings. Although instructors have good intentions, more often than not, students are ill-prepared to lean from their team experience. Little attention has been given to the ad hoc method of population team projects in business courses without properly training students to function in teams. The current study utilized team requirements in business classes to understand what students can gain from team projects when they undertake team projects without training.
今天的企业希望应届大学毕业生能够在团队环境中表现出色。尽管教师的初衷是好的,但学生往往没有准备好从团队经验中学习。在商科课程中,很少重视人口团队项目的特别方法,没有适当地训练学生在团队中发挥作用。目前的研究利用商业课程中的团队要求来了解学生在没有训练的情况下进行团队项目时可以从团队项目中获得什么。
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引用次数: 0
Student Perceptions of Effective Visual Aid Usage 学生对有效视觉辅助使用的认知
Pub Date : 2005-09-01 DOI: 10.58809/vtwp8484
Reginald L. Bell, Rahim Quazi
This study investigates whether significant differences exist across college undergraduates’ grade levels, majors, gender, age levels, and income levels regarding their perceptions of visual aid usage in effective perceptions. These differences were measured by subjecting 226 college undergraduates at a medium sized state university to a Visual Aid Usage Presentation Survey (VAUPS). Principal component factor analysis was performed on collected data, which revealed significant differences in students' perceptions across declared majors and college grade levels on factors. These results suggest that business professors should present visual information according to differing perceptions of effectiveness across majors and grade levels.
本研究旨在探讨大学生对视觉辅助工具使用的有效认知在年级、专业、性别、年龄和收入水平上是否存在显著差异。这些差异是通过对一所中等规模州立大学的226名大学本科生进行视觉辅助使用展示调查(VAUPS)来测量的。对收集到的数据进行主成分因子分析,发现不同专业、不同年级学生对因素的认知存在显著差异。这些结果表明,商业教授应该根据不同专业和年级对有效性的不同看法来呈现视觉信息。
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引用次数: 2
Comprehensive Audit of The Criteria Used For Scoring Applicants For Consumer Credit 消费信贷申请人评分标准的综合审计
Pub Date : 1900-01-01 DOI: 10.58809/xlri7860
J. Jolayemi, Linda L. Carr
This paper presents a comprehensive audit of the criteria used for scoring applicants for consumer credit. The audit consists of two parts: the first part focuses on the criteria used in customized models, while the second part deals with those used in Fair-Isaac and Co (FICO) or generic models. This paper shows that most of the sets of criteria variables used in lending institutions and in literature are poorly selected and poorly defined.
本文提出了一个全面的审计标准,用于评分申请人的消费信贷。审计由两部分组成:第一部分侧重于定制模型中使用的标准,而第二部分处理Fair-Isaac and Co (FICO)或通用模型中使用的标准。本文表明,在贷款机构和文献中使用的大多数标准变量集都是选择不当和定义不清的。
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引用次数: 0
Gathering Around the Organization's Communal Fire: How Leaders Use Stories To Maintain and Change Culture 聚集在组织的共同火焰周围:领导者如何使用故事来维持和改变文化
Pub Date : 1900-01-01 DOI: 10.58809/ziiy6555
S. Stovall
Stories abound in the business world. Specifically, leaders use stories to maintain and even change the culture of their organizations. Whether positive in nature or not, stories are perpetuating avenues for leaders in crafting a new working climate or holding steady an existing one. Beginning with an examination of organizational culture itself and the leader's role, the piece moves on to defining what a story is am/ how the leader is or becomes a storyteller. Finally, the article ties everything together by postulating when stories should be told and how they should be related.
商业世界里有很多这样的故事。具体来说,领导者使用故事来维持甚至改变他们组织的文化。无论本质上是否积极,故事都是领导者创造新工作氛围或维持现有工作氛围的永久途径。文章首先考察了组织文化本身和领导者的角色,接着定义了什么是故事,领导者是如何成为一个讲故事的人的。最后,这篇文章通过假设故事应该在什么时候讲述以及它们应该如何联系在一起,将所有内容联系在一起。
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Journal of Business and Leadership
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