Faculty Research
School of Business faculty are actively involved in applied and pedagogical research. Faculty regularly publish scholarly peer reviewed journal articles and present at top national and international business conferences. Samples of faculty research are listed below.
Lari Arjomand | Maria Bullen | Jacob Chacko | Mary Coller | Nikki Finlay | Reza Kheirandish | Greg Kordecki | George Nakos | Diane Prince | Michelle Terrell | Michael Tidwell
Lari Arjomand and Reza Kheirandish. (2008). "Is Microsoft Excel Skill Needed for Success? A Case of Business Statistics". Southeast Decision Sciences Institute, Orlando, Florida.
Abstract: There are a number of add-ins available that enhance the basic statistical functionality of MS-Excel© or make it easier to perform basic statistical operations in MS-Excel©. This article discusses the use of an add-in called SWStat+ currently being used in a junior level course in statistics in a business school located in Metropolitan Atlanta, Georgia. We found SWStat+ user friendly, and effective. Especially, since the students who take the course are already familiar with MS-Excel© they easily handle the transition to SWStat+, and have no problem using it.
Maria Bullen. (2008). "Incorporating Human Resource Accounting Value Measures in Capital Investment Decisions". Southeast Decision Sciences Institute, Orlando, Florida.
Abstract: Traditional accounting treats costs related to a company’s human resources as expenses on the income statement that reduce profit, rather than as assets on the balance sheet that have future value for the company. Alternatively, Human Resource Accounting (HRA) involves accounting for the company’s management and employees as “human capital” or assets that provide future benefits, and suggests that the measures themselves, as well as the process of measurement, have relevance in decision-making. Capital budgeting decisions have focused on investment decisions involving traditional assets, such as land, buildings and equipment. This paper incorporates Human Resource Accounting value measures in capital budgeting decisions utilizing Excel-based sensitivity analysis applied to the net present value and internal rate of return methods.
Maria Bullen. (2008). "An Overview and History of Human Resource Accounting". American Accounting Association. 2008 Annual Meeting, Anaheim, California.
Abstract: Globally the transformation continues from industry-based economies dependent on physical assets such as factories, machines and equipment to service-based human capital intensive economies focusing on advanced technologies, information and innovation—increasingly dependent on the expertise, experience, skills, talents, knowledge and creativity of human resources. Recognizing this change, in the 1960s a growing body of theoretical, empirical and field research began to develop in the area of Human Resource Accounting (HRA). Whereas costs related to an organization’s human resources have been treated in traditional accounting as expenses that reduce profit on the income statement, HRA involves accounting for human resource expenditures on the balance sheet as human capital or assets that provide future benefits and value to the company. HRA suggests that the process of measurement, as well as the measures themselves, have relevance in decision-making. The purpose of this paper is to provide an overview and history of HRA, including developments from an international perspective.
Jacob Chacko (2008). "Strategic Planning Scenarios: Pre & Post Accreditation". AACSB Dean's Conference.
Abstract: This session addressed a strategic planning model customized to the small school environment with a focus on the following:
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Competitive strategy is about being different, deliberately choosing a set of activities to deliver a unique mix of value.
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A sustainable strategic position requires choices and trade-offs; don’t try to be all things to all people.
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Alumni and Advisory Board are important and powerful resources. Put them to work.
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Concepts of continuous quality improvement are applicable to the strategic planning processes.
Mary Coller (2008). “As the Parade Passes By: Advisement in Stages - From Orientation to Graduation”. NACADA Region IV Conference 2008, Mobile, AL.
Abstract: So much information to share and so little time with students has most advisors wondering what to talk about with student and when. This presentation will discuss a model of information sharing in stages including orientation, first year seminars, one-on-one appointments and upper division courses. The presenter will explore advisement items discussed in individual appointments based upon a student's academic standing. Both academic and career advisement are included in this model. Audience members will partake in a exercise to evaluate their students' needs and information sharing opportunities on their campuses.
Nikki Finlay (2008). "From Gray to Legal: How Anime and Manga Became Legit". SE DSI Conference.
Abstract: While downloading music via iTunes, Yahoo Music, URGE and even Napster has become part of the mainstream economy, piracy of intellectual and artistic property continues. The purpose of this paper is to show that gray markets, motivated by consumer demand for products that are hard to get, may lead to stronger legitimate markets.
Nikki Finlay (2008). "Assessing Interdisciplinary Learning in the Principles of Microeconomic Course: An Exploratory Analysis". SEDSI Conference.
Abstract: Bridging the gap between the material and the students’ experience of the “real world” is often difficult in Principles of Microeconomics courses where much of the content is not only dry and technical (DeBoer, 1998), but also abstract. One way to make the material more relevant is to assign problems that encourage interdisciplinary understanding. This paper describes a pilot study currently being conducted in a Principles of Microeconomics course.
Reza Kheirandish (with Shabnam Mousavi) . (2008). "Towards Formalizing the Observed Behavior of Choice". Southeast Decision Sciences Institute, Orlando, Florida.
Abstract: Formulating the problem of compound lotteries, which marks the origination of expected utility theory (EUT), have generated a stream of formal work in the field of economics decision making. Where subjective EUT determines the rational choice, exploring the process of choice and observed use of heuristics fall into the domain of bounded rationality. We review an axiomatization of bounded rationality, introduce a phenomenon that it cannot account for, and juxtapose two process models based on similarity for compound lotteries. We argue that an alternative framework based on an underemployed philosophical theory of inquiry promises more fruitful approach to theorizing choice.
Gregory S. Kordecki, Catherine Cleaveland and Laura C. Rose. (2008). "Expanding Your Students’ Horizons Toward Asia: Advantages of International Travel". Georgia Association of Accounting Educators, Annual Meeting.
Abstract: This paper is one that touches heavily on teaching pedagogy. Examples are provided of successes and failures in both Western and Asian educational systems and where awareness of the larger global environment enhances both faculty instruction and student learning. The paper does not directly address several areas which would positively impact the accounting classroom: student study abroad programs, international accounting standards, and faculty exchange options. These areas can also provide very meaningful, relevant information for faculty and students. Rather, the thrust of this presentation is on direct involvement with the cultural and socio-economic antecedents necessary for understanding the operations of businesses and institutions abroad.
The authors’ hypothesize that first hand travel to the sites being studied is a critical catalyst in teaching and learning. The session focuses on comparative cultural, educational, business, and political-economic differences that exist in South Korea and Peoples’ Republic of China. The information could be extended to entice Georgia student appetites to study and learn more from global similarities and differences worldwide. The session further suggests ways where faculty can provide true domestic leadership roles through encouraging international perspectives.
Gregory S. Kordecki (2008). "Enhancing Staff Training and Student Learning Though Financial Reporting Disclosures". Southeast Decision Sciences Institute, SEDSI Annual Meeting
Abstract: Specific work in logically developing and writing the note disclosures that accompany external financial statements may help generate skills that produce long run value for our graduates. The AACSB’s continuous emphasis on improved assurance of learning methodologies clearly echoes the need for academic controls, especially as viewed by practitioners concerned with entry level and intermediate skills of accounting graduates. Graduates frequently are unable to demonstrate course and program outcomes to the satisfaction of employers. A reason for dissatisfaction is the absence of relevant, practical case material, and the lack of incentives within the academy to address these needs. Success in critical thinking and formal communication is high on lists of outcomes sought in graduates. Successful application in technique of drafting footnote disclosures can reward the students who are exposed to the process, diminish training time and turnover in practice, and generate wins for all involved in the teaching and learning process. This paper provides an approach of template and rubric utilization to achieve those goals.
George Nakos and Keith Brouthers (2008). "International Alliance Commitment And Performance Of Small And Medium-Size Enterprises: The Mediating Role Of Process Control". Journal of International Management.
Abstract: Improving alliance performance is a critical issue that both managers and researchers have attempted to resolve. Recently scholars have suggested that firms can use alliance commitment and process controls to improve alliance performance. Yet research has only found weak support for these direct effects. In this paper we examine the mediating role of process controls on the relationship between alliance commitment and alliance performance. When tested on samples of SMEs we find support for our theoretical predictions. We then discuss the managerial implications of using commitment and process controls in SME international alliances.
Diane J. Prince; Richard Fulton, Thomas W. Garsombke (2008). "Ethical principles related to age, major, gender, race and national origin: A study of future business leaders". Southern Management Association Conference Proceedings.
Abstract: The authors surveyed over 200 students in a State University located in the Southeastern United States regarding their ethical values and principles. The survey instrument, which normed 10 countries around the world on their cultural values and management ethics, was used (Jackson, 2001). ANOVA was used to analyze group differences based on factors of major, age, gender, race and national origin. Literature supports differences by major (Malone, 2006), gender (Dawson, 1995), age (Eskilson & Wiley, 1999) and nationality (Ludlum and Mascolionov, 2004). The results of this study showed significant differences by major, age and gender but differences by race and national origin were not in the intended direction or expected magnitude based on previous studies.
Diane J. Prince; Richard Fulton, Thomas W. Garsombke and Shingaidzo Chidyausiku (2008). "Parkview Inn case". SECRA Proceedings.
Abstract: The Parkview Inn case deals with a small motel that is up for sale. There are strategic management, marketing, financial and operational issues presented. Additionally, social/cultural, economic, and political/legal factors impact the possible purchase and profitable operation of the business. These internal and external issues require students to make a buy/no buy decision using financial and operational information. Whether they decide to buy the business or not, students must justify their decision with appropriate financial ratio calculations, cost estimates for development of the various assets, and lastly, a short break even analysis for possible new cabins.
In nearly all the classes where the case has been utilized, students were required to develop a pro forma financial statement to determine how and if the business could be more profitable ‑‑ and thus be a good purchase. This case produces very good discussions and requires students to do pre-class work on the pro forma statement and action plans for the various management and marketing issues presented. Students' comments have always been extremely positive, with most focusing on the process of determining the viability of the Inn for a young or new entrepreneur. Because the business is a small business and its purchase and operation very viable (real) for business students, many find it most interesting and get very involved in its analysis. As the case is not extremely long, it is a good case as an opener for the start of the semester. It produces excellent student discussion as students feel comfortable with its analysis and their plans of action. The case has been used in Strategic Management, Small Business Management, Entrepreneurship, and Marketing Management classes at both the undergraduate and MBA level.
Michael V. Tidwell and Michelle Terrell (2008). Exploring How Strategic Retention Efforts Influence Student Retention at Historically Black Colleges and Universities. IABPAD Conference, Dallas, TX.
Abstract: Over the last three decades, student retention in American colleges and universities has become an increasingly important issue. As a result, school administrators and scholars have spent countless hours and resources addressing the global and specific causes of student drop-out. The most frequently cited factors include academic aptitude, study habits, peer group influence, financial problems, support services, and extra-curricular activities; to name of few (Beal & Noel, 1980). However, one factor gaining increased attention is the type of school attended. Specifically, as scholars have examined the role of “type of school” in retention, many have found that because of their unique mission and constraints, Historically Black Colleges and Universities (HBCU) are among the institutions suffering most from decreased student retention (Lang, 2002). Indeed, many non-HBCUs face similar retention issues but because HBCUs serve a limited and comparatively small population, who (1) complete college at rates lower than any racial group (Synder, 1999), and (2) are often from the lower end of the social-economic strata, HBCUs generate significantly less revenue than their counterparts leaving them vulnerable to financial hardship when retention rates drop.
Given these problems, many studies have focused on helping HBCUs address the student and environmental constraints. However, to date, few have performed an empirical analysis of the role of the strategic leadership in developing retention programs. The current study examines the centrality of leadership and university strategy in addressing retention by conceptualizing strategic leadership as the number of administrative positions dedicated to retention (e.g. Dean of Retention), specific mention of retention in mission statement, privately funded financial aid, and the presence of student groups dedicated to improving retention. The preliminary data, compiled from 72 HBCUs and 56 non-HBCUs suggests that making grants and scholarships available to students was the best predictor of student retention and graduation. In fact, grants and scholarships was correlated to retention, and graduation rates for all ethnic groups at HBCUs and non-HBCUs.