Journal of Business and Educational Leadership

Articles

Vol. 6, No. 1, 2016

U.S. Presidents and Personal Income Tax: Did They Pay Their Fair Share?
INTRODUCTIONSimilar to ordinary citizens, presidents of the United States have had a varied record regarding their individual income taxes. However, the President, as the leader of the country, should be an exemplary model of proper attitude and behavior...
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Gender, Indoctrination, and Religious Effects on Ethical Stakeholders: A Case Study of Finnish Business Students
INTRODUCTIONEducation is one of the most influential elements in developing moral judgment (McCabe, Dukerich, & Dutton, 1991). However, this influence has not always been a positive. Traditional business schools focused on economic/financial variables...
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Enhancing CPA Exam Pass Rates for Second Career Students
INTRODUCTIONIt is no secret that students with an accounting degree rarely have problems seeking employment. US News Careers ranks a degree in accounting as #3 for best business jobs, and #16 of the best 100 overall jobs (US News Best Jobs, 2016) The...
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A Three-Way Cost Classification Model for Understanding the Supply Side of the Firm
INTRODUCTIONMany accounting students confuse conceptual models of empirical things and events with the things and events themselves. Accountants operate in a world of conceptual models and terms such as revenue, expense, cost, income, and dividends just...
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Busy Directors and Corporate Innovation
INTRODUCTIONAccording to Solow (1957), Romer (1986) and Hall et al. (2005), corporate innovation is a key factor in driving up business value and economic growth. How to promote innovation becomes an increasingly important question for corporations....
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The Impact of Sex-Related Healthcare Message Framing in Diabetes Mellitus Type 2 Prevention on Attitudes and Intentions
1. INTRODUCTIONPromoting a healthy lifestyle has long been a prominent goal among healthcare marketers. Therefore, healthcare marketers have examined how to effectively frame health-related messages to empower non-diseased consumers to prevent diseases,...
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Mind Mapping as a Tool to Improve Audit Education
INTRODUCTIONThe use of mind maps as a means of capturing ideas and structuring information about topics has been the subject of a great deal of interest in recent years (Nesbit and Adesope, 2006, offers a summary). The techniques involved in mind mapping...
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Understanding Business Concepts through Application: The Pedagogy of Community-Engaged Learning
INTRODUCTIONManagement is an applied field and it has been established that knowledge acquisition is best done by doing and learning. Business management is a skill that is developed and honed through experience and the key to understanding business...
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Quantitative Association Rules for Accounting Educational Assessment
INTRODUCTIONThe Association to Advance Collegiate Schools of Business (AACSB) requires its member institutions to assess the impact of the curricula on learning (Standard 8, 2013). Data for this assessment should include both direct and indirect measures...
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How to Approach Teaching Philosophy Statements as Career Mission Statements
INTRODUCTIONThe theme of this article is to highlight the growth of teaching philosophy statement development as a tool to assist in productive teaching which yields positive results for students. It is the hope of these authors that upon reading this...
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Strategies for Certifications Integrated throughout the Educational Experience
INTRODUCTIONcareers as well as when they take professional certification exams. In recent years, the AACSB has emphasized assurance of learning as well as assessment as part of the educational accreditation process. A difficulty faced by schools is identifying...
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Vol. 5, No. 1, Fall

Using a Dollar Cost Averaging to Range Trade in Bear Markets
INTRODUCTIONInvesting in the stock market requires investors to identify current market trends and anticipate strategic changes in the market. Questions that need to be answered are: Is this a bull market? Is this a bear market? When will the current...
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Sap Enterprise Software Learning Experience in China
INTRODUCTIONThe SAP Enterprise Central Component (ECC) enterprise software, developed by the German company SAP AG, processes more business transactions than any other business software on the planet. (Word 2008) Most of the Fortune 1000 companies use...
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Online Education: Progress and Prospects
INTRODUCTIONInternet is perceived as "the outgrowth of US Defense Department work and popular enthusiasts" (Guice, 1998, para. 1). Hence, both engineers and managers in the in the US Defense Department in the 60s through 70s became the driving force...
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Millennial Students and the Flipped Classroom
INTRODUCTIONThe millennial generation has garnered a tremendous amount of attention for their unique characteristics compared with previous generations. One of the main differences is that millennials were bom into a world where technology is ubiquitous....
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MANPOWER DEVELOPMENT FOR INFORMATION AND COMMUNICATION TECHNOLOGIES (ICTs) INTEGRATION IN EDUCATION
INTRODUCTION"Our students have changed radically. Today 's students are no longer the people our educational system was designed to teach. "Prensky (2001:1)Rapid advances in technology and the increasing accessibility of the Internet are rekindling interest...
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The Accountability/value Assessment/measurement Gap in Higher Education Programs in Healthcare Administration (Hcad)
INTRODUCTIONIn the beginning, there was a foundation. Those foundations of formation in all things whether analytical (mathematics, physics, etc...) or objective through descriptive matrixes (demographic information, biological, categorical, etc...)...
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The Ethics of Textbook Publication Cycles: A Discussion about Intermediate Accounting Textbooks
INTRODUCTIONAmong the many economic concerns facing our country is the steadily increasing cost of higher education. While tuition and fees have received significant press, the increase in the cost of textbooks has not received as much publicity. Many...
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Research in Action: Using Rubrics to Assess Information Literacy Skills in Business Education
INTRODUCTIONHigher education is facing an unprecedented challenge. It used to be that students were hampered by a scarcity of information. Now with current technology and a constant connection to the Internet, the opposite is true. Information overload...
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Integrating Enhanced Business Reporting and Economic Value Added: An Applied Pedagogical Opportunity
INTRODUCTIONAccounting and finance professionals agree that generally accepted accounting principles (GAAP) were primarily developed to measure the performance of post-depression manufacturing enterprises such as railroads and automobile makers. Financial...
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Best Practices for Teaching Accounting Courses Online
BEST PRACTICESThere are a variety of best practices being offered by professional organizations and educational institutions with the goal of providing quality education, improving teaching performance, and enhancing student's learning experience and...
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Student Perspectives of Professors with a Certified Public Accounting (Cpa) License Compared to a Phd in Accounting in New York State
INTRODUCTIONAccounting professors have the awesome responsibility of preparing students to enter into the accounting profession. This is not an easy task as students who enter the accounting profession today encounter scenarios, accounting treatments,...
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The Rules of the Directorate
BOARD OF DIRECTORS IN SMALL FIRMSThe boards of directors may be particularly important in the governance of a small firm. Due to their size, small businesses have a limited number of employees and often depend substantially on the entrepreneur for decision...
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Using Online Homework to Improve Exam Scores
INTRODUCTIONThe software used for the online homework is provided by the publisher of the text used in the course. Each student pays a nominal fee to the publisher for access to the software. The online homework weights 10% of the final course grade,...
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Appreciative Inquiry as a Model for Assessing the Value of Business School Education
INTRODUCTIONWith increasing pressure for accountability from a multitude of stakeholders, business schools are being challenged to provide direct and systematic evidence of student learning. In 2003, the American Association of Collegiate Schools of...
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The Effect of Pell Grant Changes on the Graduation Rate and College Finances: A Study of Rural Community Colleges in Virginia
INTRODUCTIONNationwide higher education institutions are facing multiple financial challenges due to declines in student enrollment, budget cuts and the rising cost of higher education (Pope, 2013). The education budget cuts have direct impacts on available...
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Vol. 4, No. 1, Fall

Recent Trends in Income Inequality in the United States
INTRODUCTIONIncome inequality is a multidimensional and controversial topic. Inevitably individuals differ in their skills, talents, opportunities, earnings, bequests, luck, and other factors (Diaz-Gimenez et al. 2007). Some degree of inequality is considered...
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Analyzing India's Democratic Combination of Growth and Poverty Reduction
INTRODUCTIONIndia is the world's second most populous nation and the world's largest democracy, and in the past 20 years has had a high rate of economic growth. It is also a country where hundreds of millions of its citizens have struggled with extreme...
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Immigration Behavior: Toward a Social-Psychological Model for Research
INTRODUCTIONMigration and immigration activities have been germane to both human and animal kingdoms. While migration is now largely undertaken by animals in a grander and more patterned approach, immigration activities have been specifically in the...
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Assessing Influences on Perceived Training Transfer: If I Only Knew Then What I Need to Know Now
INTRODUCTIONEmployee training is estimated to cost employees over $125 billion annually (Paradise, 2007) in the industrial sector, while research indicates only 10% of training is transferred to the work environment (Baldwin & Ford, 1988). Given...
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A Program Aimed at Reducing Out-Migration of the Retired and Near-Retired in New York State
INTRODUCTIONMigration has been a part of the American history and it continues at present time. Naturally the locations where people have migrated to has changed over time, as well as who is migrating. While in the distant past many people migrated in...
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The Use of Informal Networks to Resolve Logistics-Related Issues in Humanitarian Assistance/disaster Response: A Content Analysis Perspective
INTRODUCTIONFormal networks are the relationships required of people in an organization in order for them to accomplish interdependent tasks or to meet organizational goals according to established organization processes (Scott, 2000). The utility of...
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Impact of the Shortage of Accounting Ph.D. Candidates
INTRODUCTIONVarious sources have conducted statistical analysis, over several years, and have concluded that there is a shortage of candidates obtaining a Ph.D. in accounting. Understanding the extensive criteria for obtaining a Ph.D. in accounting and...
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Testing Methods and Procedures Most Preferred by University Business Students
INTRODUCTIONThe purpose of this research is to supply evidence to empirically support many professors' opinions about what business students want most concerning the testing procedures used in their courses. There is a great deal of research and speculation...
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Students' Perception of Academic Integrity in Online Business Education Courses
INTRODUCTIONRobert Morris University (RMU) is a private nonprofit institution located in Western Pennsylvania with an enrollment of approximately 4,700 undergraduate and 400 graduate students. Founded in 1921 as the Pittsburgh School of Accountancy,...
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Examining Attitudes and Perceptions of Croatian and Serbian University Students and Its Impact on Travel to the USA
INTRODUCTIONIn 2007, one of the authors had been given an assignment to teach at a university in Istanbul, Turkey. One of the faculty members at the Istanbul university felt that American students (and other Americans) misunderstand Turkey and that caused...
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Enriching Undergraduate Managerial Accounting with a Brief Budget Simulation Game
INTRODUCTIONI hear and I forget, I see and I remember, I do and I understand, Chinese proverb.Most business educators would agree that our biggest challenge is to enable students to obtain an in-depth understanding that allows them to develop their knowledge...
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Incivility in Academe: Strategies for Managing High-Performing Instigators
INTRODUCTIONManaging difficult employees is one of the inevitable challenges of leadership in an organizational setting; and one of the inevitable results of managing difficult employees poorly is a loss in productivity (Ketchen & Buckley, 2010)....
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Vol. 3, No. 1, Fall

Economic versus Moral Based Pedagogies for Business Ethics
INTRODUCTIONAccounting practitioners and educators are currently facing increased scrutiny regarding professional ethics. The past decade has seen numerous high profile failures by accountants and auditors which have been particularly costly to society....
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Creating Online Brand Value through Online Discussion Sites
INTRODUCTIONFirms are increasingly recognizing that brands are among their most valuable assets and are, therefore, intensifying the level of resources directed toward building them (Madden, Fehle, and Fournier 2006; Simon and Sullivan 1993). Prior research...
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Formal Education and Quality Leadership in Nigeria
INTRODUCTIONIt has been observed that every society has an educational system, theoretically best suitable for it. Invariably, education is a functional prerequisite of societies necessary for their survival through pattern maintenance. It has formal...
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Educational Technology for Nation Building: Way Forward for Teacher Education in Nigeria
INTRODUCTIONThe decision about what to teach falls within the realm of curriculum theories; techniques and resources for teaching/leaming have been issues for educational technology. However, the interrelationship between these two kinds of concern has...
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Continuing Changes to the Adoption Tax Credit and Exclusion
INTRODUCTIONThe adoption tax credit and exclusion were legislated by The Small Business Job Protection Act of 1996 (P.L. 104-188). These tax benefits were first available for the 1997 tax year. Features and limitations of these tax benefits were detailed...
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The Bowl Championship Series (Bcs) Does Not Add Up: How a Mathematically Flawed Formula Could Crown the Wrong Champion of College Football
INTRODUCTIONThe 2010 National Champion has been crowned. Auburn beat Oregon 22 to 19. So, why are the BCS results, and the myths that affect them, important? First, being in BCS bowl games, especially the championship game, is worth many millions of...
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Airlines and the European Union Emissions Trading Scheme: A Marketing Solution
INTRODUCTIONThis study examined public demand as it relates to reduced emissions in air travel. Specifically, the goal of this study was to determine to what extent the leisure traveling public in North America and Europe will support reduced emissions...
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Workplace Bullying: Project Strategy
The business case will introduce a structure in which the senior leadership team will consider the risks as well as the benefits of implementing a strategic program. The structure includes developing an action plan for determining whether there is a...
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The Rise and Demise of the Courtyard Restaurant: A Case Study
BACKGROUNDThere are many different management approaches that can be used in the restaurant industry and tailored specifically for size, client turnover, number of employees, etc. Using the right approach is essential for the successful operation of...
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Identifying Characteristics and Roles of Olap in Business Decision Support Systems
INTRODUCTIONBusiness data is a vitally important, yet commonly unrealized asset for organizations. Throughout the years, operational data has often been collected and stored, becoming a potentially invaluable resource to business. However, operational...
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The Study on the Dimension of Experiential Consumption of Luxury Brands
INTRODUCTIONToday, the market of luxury brand is rapidly growing. The unprecedented growth of the luxury sector from a value of US $ 20 billion in 1985 to its current $ 180 billion worth has been brought. Luxury brands now play an increasingly important...
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