Allied Academies International Internet Conference 2010

171 Pages·2010·1.53 MB·English

by  James Carland

Allied Academies
International Internet Conference

2010

Allied Academies
Internet Conference

Proceedings

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Entrepreneurial Executive
International Journal of Entrepreneurship
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Academy of Strategic Management Academy of Strategic Management Journal
Academy for Studies in Business Business Studies Journal
Academy for Economics and Economic Education Journal of Economics and Economic Education Research
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Academy of Organizational Culture, Communications & Journal of Organizational Culture, Communications &
Conflict Conflict
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Allied Academies International Internet Conference i
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ISSN: 2050-8313

Volume 12 2010

Proceedings of the
Allied Academies Internet Conference

2010

Jo Ann and Jim Carland
Co-Editors
Carland College

The Proceedings of the
Allied Academies Internet Conference
are published by the
Allied Academies, Inc.

Allied Academies is an international, non-profit association of scholars whose purpose is to
support and encourage the exchange of knowledge.

Copyright 2010 by the Allied Academies, Inc.
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Proceedings of the
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Table of Contents

VALUE PREFERENCES, POLITICAL ORIENTATION AND MORAL REASONING
OF CERTIFIED PUBLIC ACCOUNTANTS............................................................................1
Donald L. Ariail, Southern Polytechnic State University
Nicholas Emler, University of Surrey
Mohammad J. Abdolmohammadi, Bentley University

ADVANCED INDEX CERTIFICATES.....................................................................................2
Rodrigo Hernández, Radford University
Jorge Brusa, Texas A&M International University
Pu Liu, University of Arkansas

COMPARING FINANCIAL PERFORMANCE OF COMPUTER NETWORK AND
INFORMATION TECHNOLOGY SERVICES COMPANIES..............................................3
Anne Macy, West Texas A&M University
Neil Terry, West Texas A&M University
Jean Walker, West Texas A&M University

THE TAX PREPARER PENALTY PROVISIONS OF IRC §6694(A): SOME
REFLECTIONS ON THE POSITIVE AND NEGATIVE IMPLICATIONS FOR TAX
PRACTICE....................................................................................................................................4
J. David Mason, University of Alaska Anchorage

FINANCIAL CRISIS AND SHORT SELLING: DO REGULATORY BANS REALLY
WORK? EVIDENCE FROM THE ITALIAN MARKET........................................................5
Gianluca Mattarocci, University of Rome “Tor Vergata”
Gabriele Sampagnaro, University of Naples “Parthenope”

MANAGED EARNINGS: A CLOSER LOOK AT PENSION EXPENSE............................6
Paula Diane Parker, University of Southern Mississippi

AN INVESTIGATION OF THE EASE-OF-USE CLAIMS OF ENTRY-LEVEL
ACCOUNTING SOFTWARE VENDORS................................................................................7
Andrew Schiff, Towson University
Bruce Lubich, University of Maryland
Elizabeth Giordano, Towson University

IMPACT OF IFRS CONVERGENCE ON ACCOUNTING CURRICULA..........................8
Robert Singer, Lindenwood University
Zane L. Swanson, University of Central Oklahoma
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THE MORTGAGE CRISIS - ITS IMPACT AND RESTRUCTURE.....................................9
Gaurav Singh, Strayer University
Kelly Bruning, Strayer University

TEACHING SOUND FINANCIAL DECISION MAKING: CAN THE GAAP CASH
FLOW STATEMENT MISLEAD?...........................................................................................14
Suzanne N. Cory, St. Mary’s University
Brooke R. Envick, St. Mary’s University
Edward B. Patton, Patton Associates

EVALUATION OF FINANCIAL FITNESS FOR LIFE PROGRAM AND OUTLOOK IN
THE MISSISSIPPI DELTA ......................................................................................................19
Rebecca Campbell Smith, Mississippi State University
Erin Hiley Sharp, University of New Hampshire
Randall Campbell, Mississippi State University, MS

C-SCAPE: ONE BUSINESS SCHOOL’S ANSWER TO THE SOPHOMORE SLUMP...24
Tatiana Isakovski, Millikin University
Susan M. Kruml, Millikin University
Jon F. Bibb, Millikin University
Adam D. Benson, Millikin University

INTRINSIC & EXTRINSIC MOTIVATORS AND STUDENT PERFORMANCE: AN
EMPIRICAL INVESTIGATION..............................................................................................39
Songtao Mo, Purdue University Calumet

USING ADAPTION-INNOVATION THEORY TO ENHANCE PROBLEM-BASED
LEARNING EXPERIENCES....................................................................................................40
David F. Robinson, Indiana State University
Arthur Lloyd Sherwood, Indiana State University
Concetta A. DePaolo, Indiana State University

THROUGH AND PAST THE VALUES OF MANAGEMENT: REFLECTIONS ON
TEACHING IN BUSINESS SCHOOLS...................................................................................47
Sarah Stookey, Central Connecticut State University

AN EXPLORATION OF INFORMATION ENTREPRENEURSHIP.................................53
Robert J. Lahm, Jr., Western Carolina University
Charles R. B. Stowe, Lander University

STUDENT PERCEPTIONS ON THE EFFECTIVENESS OF COLLABORATIVE
LEARNING IN BUSINESS CLASSES....................................................................................57
John S. Yelvington, Reinhardt University

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TTHHEE DDEESSIIGGNN AASSPPEECCTTSS OOFF CCOONNTTEEXXTT BBAASSEEDD SSEEAARRCCHHIINNGG AALLGGOORRIITTHHMM FFOORR
LLYYRRIICC WWRRIITTIINNGG IINN TTEELLUUGGUU –– AANN IINNTTEELLLLIIGGEENNTT AAPPPPRROOAACCHH UUSSIINNGG
CCOOMMPPUUTTAATTIIOONNAALL LLIINNGGUUIISSTTIICC TTEECCHHNNIIQQUUEESS.............................................................58
Raghu Korrapati, Walden University
Ramakantha Rao Chakalakonda, Rayalaseema University

A QUALITATIVE STUDY ON DETERMINING CRITICAL SUCCESS FACTORS FOR
SOFTWARE DEVELOPMENT LIFE CYCLE STAGES (SDLC) TO ENSURE
SOFTWARE PROJECT SUCCESS.........................................................................................63
Raghu Korrapati, Walden University
Showry Kocherla, Walden University

STRATEGY FOR EFFECTIVE INFORMATION TECHNOLOGY OFFSHORING:
THEORIES, BENEFITS AND RISKS.....................................................................................66
Raghu Korrapati, Walden University
Harichand Chandu Nair, Walden University

AA NNAATTUURRAALL LLAANNGGUUAAGGEE AAPPPPLLIICCAATTIIOONN TTOO DDEETTEERRMMIINNEE ‘‘CCHHAANNDDAASSSSUU’’
((GGRRAAMMMMAARR)) && PPRREEDDIICCTT TTHHEE RRIIGGHHTT WWOORRDD IINN TTEELLUUGGUU PPOOEETTRRYY........................70
Raghu Korrapati, Walden University
TVVV Prasad, Rayalaseema University

COMPUTATIONAL LINGUISTICS: SPECIAL REFERENCE TO APPLICATIONS
IN TELUGU LANGUAGE USING INTERDISCIPLINARY META ANALYSIS
APPROACH................................................................................................................................77
Raghu Korrapati, Walden University

PRINCIPLES AND BEST PRACTICES FOR DIGITAL LIBRARIES HELP SYSTEMS82
Jose Perez-Carballo, California State University, Los Angeles
Iris Xie, University of Wisconsin-Milwaukee
Colleen Cool, Queens College/CUNY

USING CLOUD COMPUTING TO SYNC PCS AND MOBILE DEVICES.......................85
John L. Wilson, Nova Southeastern University
Ed Lindoo, Nova Southeastern University

STUDENT ACCEPTANCE OF CLICKERS IN LARGE INTRODUCTORY BUSINESS
CLASSES.....................................................................................................................................86
Michael W. Preis, University of Illinois at Urbana-Champaign
Gregory M. Kellar, Wright State University
Elizabeth Crosby, University of Illinois at Urbana-Champaign

SATISFACTION AND REPURCHASE INTENTION: B2B BUYER-SELLER
RELATIONSHIPS IN MEDIUM-TECHNOLOGY INDUSTRIES......................................87
Gregory M. Kellar, Wright State University
Michael W. Preis, University of Illinois at Urbana-Champaign
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USER ATTITUDES TOWARD PASSWORD POLICIES: PRELIMINARY
ANALYSIS..................................................................................................................................88
Norman Pendegraft, University of Idaho

AN EXAMINATION OF US ACBSP GRADUATE ENTREPRENUERSHIP
PROGRAMS...............................................................................................................................92
Carolyn K. Broner, Mountain State University

FORGIVE US OUR DEBTS: THE GREAT RECESSION OF 2008-09...............................99
Thomas N. Edmonds, Western Michigan University
Leo J. Stevenson, Western Michigan University
Judith Swisher, Western Michigan University

FEDERAL EDUCATIONAL RIGHTS AND PRIVACY ACT: A HISTORICAL
PERSPECTIVE.........................................................................................................................100
Susan Shurden, Lander University
Mike Shurden, Lander University

INVESTIGATING THE PRESENCE OF TRANSFER PRICING AND ITS IMPACT
IN U.S. AIRLINE MERGERS.................................................................................................106
Connie Rae Bateman, University of North Dakota
Ashley Westphal, University of North Dakota

ACTIVE ADULT COMMUNITIES: A STUDY OF CONSUMER ATTITUDES AND
PREFERENCES.......................................................................................................................107
Donald Bernstein, Roosevelt University
Marshall Ottenfeld, Roosevelt University
Carl Witte, Roosevelt University

CONSUMER PURHCASE BEHAVIOR AND HELPING: AN EXPLORATION
OF THIS APPROACH TO MARKETING STRATEGY......................................................108
Gary J. Brunswick, Northern Michigan University

COUNTRY OF ORIGIN OF SERVICES: ARE ALL SERVICES CREATED
EQUAL?....................................................................................................................................113
Virginie Pioche Khare, The University of Tampa
Karen Popovich, St Michael’s College

MEASURING THE VALUE OF INGREDIENT BRAND EQUITY AT MULTIPLE
STAGES IN THE SUPPLY CHAIN: A COMPONENT SUPPLIER’S
PERSPECTIVE.........................................................................................................................117
Waldemar Pfoertsch, China Europe International Business School
Junsong Chen, China Europe International Business School

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SUCCESSFUL CRM PARTNERING AS A MEANS TO ALIGNING CORPORATE AND
PHILANTHROPIC GOALS: AN EMPIRICAL STUDY....................................................124
Michael L. Thomas, Georgia Southern University
John P. Fraedrich, Southern Illinois University
Linda G. Mullen, Georgia Southern University

DOES EVERYBODY SELF-GIFT? A FRAMEWORK FOR EXAMINING THE ROLE
OF CULTURE IN INDIVIDUALS LIKELIHOOD TO ENGAGE IN SELF-GIFT
BEHAVIOR...............................................................................................................................125
Suri Weisfeld-Spolter, Nova University
Maneesh Thakkar, Radford University

CORPORATE REPUTATION MANAGEMENT: CITIBANK’S USE OF IMAGE
RESTORATION STRATEGIES DURING THE U.S. BANKING CRISIS.......................126
Marsha Weber, Minnesota State University Moorhead
Sheri L. Erickson, Minnesota State University Moorhead
Mary Stone, Minnesota State University Moorhead

AN ANALYSIS OF ENERGY CONSERVATION AMONG US AGE COHORTS..........127
LaTanya N. Brown, Bowie State University
D. Osei Robertson, Bowie State University

CONVERGENCE OF E-TALING AND SOCIAL NETWORKING..................................128
Ma. Luisa C. Delayco, Hankuk University of Foreign Studies
Brandon Walcutt, Hankuk University of Foreign Studies

REFLECTIONS ON EXECUTIVE COMPENSATION......................................................132
Kenneth Bruvik, Thomas Edison State College
Jane Whitney Gibson, Nova Southeastern University

RELATIONSHIPS BETWEEN TECHNOLOGICAL AND SOCIETAL CHANGE.......139
Mark T. Luckett, Sullivan University

ECONOMIC DIPLOMACY IN THE LIGHT OF THE WORLD FINANCIAL AND
ECONOMIC CRISIS...............................................................................................................147
Dejan Romih, University of Maribor

EMPIRICAL STUDY ON AFRICAN ENERGY RESOURCES AND CHINA’S
OUTFLOW FOREIGN DIRECT INVESTMENT................................................................148
Ming Wang, California State University, Los Angeles

SOCIAL MARKETING AND ROCK’N ROLL: THE POWER OF THE U2 BRAND...154
Virginie Pioche Khare, The University of Tampa
Karen Popovich, St Michael’s College

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LEXICOGRAPHIC GOAL PROGRAMMING APPROACHES TO THE THREE-
GROUP CLASSIFICATION PROBLEM.............................................................................155
Constantine Loucopoulos, Northeastern Illinois University

FURTHER EVIDENCE ON THE DETERMINANTS OF AUDIT COMMITTEE
DILIGENCE..............................................................................................................................163
Thomas E. Wilson, Jr., University of Louisiana at Lafayette
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VALUE PREFERENCES, POLITICAL ORIENTATION
AND MORAL REASONING OF CERTIFIED PUBLIC
ACCOUNTANTS

Donald L. Ariail, Southern Polytechnic State University
Nicholas Emler, University of Surrey
Mohammad J. Abdolmohammadi, Bentley University

ABSTRACT

Numerous studies have reported a significant negative relation between moral reasoning
(as measured by the Defining Issues Test) and political conservatism. However, recent studies
with accounting subjects (Bailey, et al., 2005; Bernardi, et al., 2004) and other subjects (Bailey,
2007) have found little or no relation and have called for more research. We use a sample of 284
practicing Certified Public Accountants (CPAs) to investigate this issue further and also present
a variable composed of four value preferences that may explain the mixed results of prior
studies. Our results indicate a statistically significant inverse relationship between moral
reasoning and conservatism in univariate tests. However, this relationship disappears in
multivariate tests, where a composite measure of four individual value preferences
(broadminded, imaginative, salvation, and obedient) from the Rokeach Value Survey is highly
significant in explaining variations in moral reasoning. Our findings add to those suggesting
caution in the interpretation of scores from the Defining Issues Test.

Key Words: moral reasoning, political orientation, value preferences, Rokeach values
Data availability: Contact the authors

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ADVANCED INDEX CERTIFICATES

Rodrigo Hernández, Radford University
Jorge Brusa, Texas A&M International University
Pu Liu, University of Arkansas

ABSTRACT

In this paper we introduce a new financial product named Advanced Index Certificates
and we provide detailed descriptions of the product specifications. We show that the payoff of
an Advanced Index Certificate can be duplicated by the combination of a zero coupon bond, a
call option on the index and a put option on the index. We develop pricing formulas to price the
certificates. Finally, we apply the pricing models to a certificate issued by Bayerische Hypo- und
Vereinsbank AG to examine how well the model fits empirical data. The results are in line with
previous studies pricing other structured products.

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