Ashley J. Kilburn, B. Kilburn, K. Hammond, D. Williams
{"title":"The Pursuit Of Excellence: 3rd-Party Rankings And Positioning Of Online Programs Through Quality And Value","authors":"Ashley J. Kilburn, B. Kilburn, K. Hammond, D. Williams","doi":"10.19030/ajbe.v13i1.10327","DOIUrl":"https://doi.org/10.19030/ajbe.v13i1.10327","url":null,"abstract":"Third-party ranking agencies (e.g., US News and World Report, Center for Online Education, CollegeChoice.net) produce rankings that are a popular publicly accessible search option for potential students as they sort online degree options. While higher education administration is keen to the possibility that most or all ranking systems risk methodological flaws, potential students are still on board with rankings and seem significantly steered by their results (Barkhorn, 2014). Monitoring rankings has become a positioning consideration for academic institutions. The disparity amongst ranking factors across time and across assessor, along with the mismatch between ranking methods used and suggested methodologies from research on higher education begs the question: which attributes are colleges and universities supposed to leverage? This study reports a fully mediated SEM using data from online student feedback across multiple quality touch points: faculty, LMS and course on student loyalty as mediated by perceived value.","PeriodicalId":107990,"journal":{"name":"American Journal of Business Education (AJBE)","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116982209","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Relationship Between Simulation Strategies And Exit Exam Scores: A Correlational Assessment Of Glo-Bus And Peregrine","authors":"C. Bright, Justin Bateh, Danielle L. Babb","doi":"10.19030/ajbe.v12i4.10311","DOIUrl":"https://doi.org/10.19030/ajbe.v12i4.10311","url":null,"abstract":"Simulations are used in business education to improve skill attainment and application. Exit examinations, however, remain imperative measures used for accreditation. This research assesses the relationships between skill sets across business students to test the hypothesis that competencies within and between Glo-Bus as a simulation and Peregrine as an exam positively correlate. We find that while all Peregrine competencies correlate, 11 of 36 possible correlations are present within the Glo-Bus competencies and 47 of 153 possible correlations are present between Glo-Bus and Peregrine competencies. Overall, Glo-Bus and Peregrine scores are weakly, positively correlated, r (157) = .242, p < .01.","PeriodicalId":107990,"journal":{"name":"American Journal of Business Education (AJBE)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129533335","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Journal Entries As Tools For Financial Statement Disclosure Of Pension Reporting And Other Comprehensive Income","authors":"Robert E. Jackson, L. D. Sneathen","doi":"10.19030/ajbe.v12i3.10310","DOIUrl":"https://doi.org/10.19030/ajbe.v12i3.10310","url":null,"abstract":"This instructional tool draws a linkage between the journal entries required to record the activity of a defined benefit pension plan and the disclosures required under authoritative guidance. The quarterly and year-end adjusting entries are presented and linked to the financial statements and supplemental financial disclosures. These entries directly tie to amounts reflected in those disclosures to provide a more comprehensive analysis of the reporting process. The resulting analysis is beneficial for the understanding of pension accounting and the reporting of accumulated other comprehensive income.","PeriodicalId":107990,"journal":{"name":"American Journal of Business Education (AJBE)","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125362492","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analyzing Big Data with Benford’s Law: A Lesson for the Classroom","authors":"Susan W. Lanham","doi":"10.19030/ajbe.v12i2.10285","DOIUrl":"https://doi.org/10.19030/ajbe.v12i2.10285","url":null,"abstract":"Most literature related to Benford’s Law discusses what the law can be used for and how it works but fails to address effective methods and procedures for teaching the law to students. This article examines existing information resources to determine the most effective methods and procedures used to explain this Law to those who have no experience with it. A contribution to knowledge is made by providing step by step instructional approaches for teaching Benford’s Law to students that are tied to existing literature. Benford’s Law is a fascinating lesson for students who have been exposed to statistical and mathematical concepts for as long as they can remember yet know nothing of the law’s existence. This lesson is suitable for any introductory statistics or mathematics course where students are learning about probability. The Law has a practical application in the field of business and can also be taught as part of a fraud examination, data analytics, or auditing course.","PeriodicalId":107990,"journal":{"name":"American Journal of Business Education (AJBE)","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123225165","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Business, Leadership And Education: A Case For More Business Engagement In Higher Education","authors":"Christopher Hahn, J. Gangeness","doi":"10.19030/AJBE.V12I1.10251","DOIUrl":"https://doi.org/10.19030/AJBE.V12I1.10251","url":null,"abstract":"Institutions of higher education prepare and develop students for the workforce, and in the coming decade, the challenge of workforce preparation will increase as the current workforce is retiring during a time of economic growth. Traditional higher education practice tasks faculty with developing appropriate curricula for students that will adequately prepare them for employment and leadership within an organization, but often this development lacks direct industry input into course content and design resulting in a gap between industry needs and graduate skills. This study addresses both current and perceived future educational and leadership needs of a workforce in an 11 county region in the north central United States. It explores potential strategies for mitigating the skills gap as it relates to organizational leadership skills, the evolving roles of faculty, and curriculum design and application, and develops a community alliance model for business, leadership, and education.","PeriodicalId":107990,"journal":{"name":"American Journal of Business Education (AJBE)","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131303781","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"An Exploratory Study Of The Determinants Of Tuition For Online MBA Programs","authors":"H. Estelami, Zixin Mao","doi":"10.19030/AJBE.V12I1.10252","DOIUrl":"https://doi.org/10.19030/AJBE.V12I1.10252","url":null,"abstract":"The number of online MBA programs has increased in recent years while the demand is stabilizing. In light of this trend, the pricing of online MBA programs is an important issue for university administrators and policy makers, who are concerned about program competitiveness and public access to higher education. This study examines the drivers of tuition levels for online MBA programs. Utilizing data from 149 programs in the United States, the influence of various variables on tuition levels is empirically established. The findings indicate that residency and GMAT requirements, as well as enrollment size and student-to-faculty ratio, are important determinants of tuition for online MBA programs. The empirical framework presented in this paper allows university administrators to establish if the tuitions charged for their programs are consistent with market norms, and thereby determine the potential need for adjustment in tuition levels.","PeriodicalId":107990,"journal":{"name":"American Journal of Business Education (AJBE)","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133361910","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Exploring Innovative Pedagogy To Deliver Financial Education: A Peer-To-Peer Event With Students","authors":"Oscar J. Solis","doi":"10.19030/AJBE.V11I4.10213","DOIUrl":"https://doi.org/10.19030/AJBE.V11I4.10213","url":null,"abstract":"An innovative 2015 Financial Education Event utilized collaborative learning, peer-to-peer learning strategies, and multimedia to engage students and deliver financial content. Thirty-three students in a financial counseling class hosted the event for students from a personal finance course as well as the university community. For the event, the financial counseling class conducted research and created six financial infographics that were presented in an open-floor setting on six 70-inch monitors. The six financial topics included budgeting basics, conquering credit, how to be a smart shopper, how to manage student loan debt, kick-starting your first job, and life after college. The financial education event was an opportunity for students to interact and engage in financial dialogue in a fun, enthusiastic, and interactive environment. During this peer-to-peer educational event, students were able to explore, engage, and learn beyond the traditional classroom setting. ","PeriodicalId":107990,"journal":{"name":"American Journal of Business Education (AJBE)","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129022259","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Teaching The Bid-Ask Spread And Triangular Arbitrage For The Foreign Exchange Market","authors":"Jeng-Hong Chen","doi":"10.19030/AJBE.V11I4.10212","DOIUrl":"https://doi.org/10.19030/AJBE.V11I4.10212","url":null,"abstract":"The foreign exchange (FX) market is an important chapter in international finance. Understanding the market microstructure is critical for learning the FX market. To assist students better understand the FX market microstructure, an instructor can use an event study with minute-by-minute quote data provided in the Excel assignment, asking students to investigate the impact of an event on the bid-ask spread and triangular arbitrage opportunities. This pedagogical paper provides two examples of making the Excel assignment for reference.","PeriodicalId":107990,"journal":{"name":"American Journal of Business Education (AJBE)","volume":"5 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125662381","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"How To Record Journal Entries Correctly For Bonds Issued At A Discount Or A Premium? Hint: Follow The Money","authors":"Donald T. Joyner","doi":"10.19030/AJBE.V11I4.10214","DOIUrl":"https://doi.org/10.19030/AJBE.V11I4.10214","url":null,"abstract":"A factor that complicates the posting of the journal entries related to the issue of bonds is that the amount of money received by the issuing company may be different from the face value of the bond. If the bond stated rate is higher than the market interest rate at the time of issue of the bond, the company can sell the bond at a premium; on the other hand, if the stated rate is lower than the market interest rate, the company will be forced to sell the bond at a discount. Another complicating factor is that the issuing company has to make interest payments at regular time intervals throughout the life of the bond and a final payment on the date of the maturity of the bond. Many students of Accounting, especially at the undergraduate level, find the journal entries related to the treatment of bond discounts and premiums very confusing, since they are spread over many years, spanning the entire life of the bond, unlike the numerous other journal entries covering the annual operating activities of the company. In this paper, some hints and guidelines are provided with the goal of helping the studentsrecord the journal entries correctly when bonds are sold at a discount or a premium.","PeriodicalId":107990,"journal":{"name":"American Journal of Business Education (AJBE)","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124029452","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Leading Edge Online Classroom Education: Incorporating Best Practices Beyond Technology","authors":"S. Wilson","doi":"10.19030/AJBE.V11I3.10187","DOIUrl":"https://doi.org/10.19030/AJBE.V11I3.10187","url":null,"abstract":"Educators often struggle with delivering top-notch online courses that create a climate for a fulfilling classroom experience, provide content that translates into immediate action and application, and blends relevance, rigor and a personal touch to the classroom setting. Based on research studies of human intelligence also known as multiple intelligences by cognitive scientist Howard Gardner, and secondary sources focused on functions of management, the art and science of using technology and multiple intelligence practices to deliver leading edge online classroom education is examined. Furthermore, this empirical study through a lens of instructing and observing as a teacher and administrator, over 80 online courses comprised of learners seeking undergraduate, graduate and doctoral degrees during 18 years at public and private universities, explores a myriad of implications resulting from using technologies to deliver stellar online classroom education to include: (a) human psychology, (b) medium, (c) information, and (d) instructional design. The article concludes with a perspective on the challenges and opportunities of using technologies to deliver leading edge online classroom education. The content can be used to assist current and future educators with developing or strengthening the online classroom using technologies and incorporating multiple intelligence practices for a more fulfilling classroom experience. ","PeriodicalId":107990,"journal":{"name":"American Journal of Business Education (AJBE)","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127299391","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}