American Journal of Business Education最新文献

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An Introduction To Cost-Of-Living Adjustments In Public Retirement Plans: Details Matter 介绍公共退休计划中的生活费用调整:细节问题
American Journal of Business Education Pub Date : 2016-06-30 DOI: 10.19030/AJBE.V9I3.9700
Penelope R. Jennings, William P. Jennings, G. Phillips
{"title":"An Introduction To Cost-Of-Living Adjustments In Public Retirement Plans: Details Matter","authors":"Penelope R. Jennings, William P. Jennings, G. Phillips","doi":"10.19030/AJBE.V9I3.9700","DOIUrl":"https://doi.org/10.19030/AJBE.V9I3.9700","url":null,"abstract":"While financial planning students are expected to be able to understand client retirement plans, subtle differences in cost-of-living adjustments can have major impact on the success of client retirement plans. This teaching note compares the cost-of-living adjustments in the largest government sponsored retirement systems and a hypothetical traditional privately sponsored plan.  Using a Monte Carlo simulation, we estimate the impact on retirement experience from the different COLAs.  These differences are large, with differing protection from future inflation and differing risk for running out of money during retirement. This teaching note will help instructors address Certified Financial Planner (CFP) Board Learning Outcome G.52 “Retirement Needs Analysis”.   The material may also be used in economics, human resources, public administration, and other classes addressing policy aspects of retirement plans.","PeriodicalId":356538,"journal":{"name":"American Journal of Business Education","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133286168","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}
引用次数: 0
Integrating Academic Journal Review Assignments Into A Graduate Business Leadership Course 整合学术期刊评论作业到研究生商业领导课程
American Journal of Business Education Pub Date : 2016-03-31 DOI: 10.19030/AJBE.V9I2.9612
Jennifer L. Schultz, Lisa M. Agrimonti, Jeanne L. Higbee
{"title":"Integrating Academic Journal Review Assignments Into A Graduate Business Leadership Course","authors":"Jennifer L. Schultz, Lisa M. Agrimonti, Jeanne L. Higbee","doi":"10.19030/AJBE.V9I2.9612","DOIUrl":"https://doi.org/10.19030/AJBE.V9I2.9612","url":null,"abstract":"Graduate course assignments that are pragmatic, challenging, scaffold prior learning, and support academic career aspirations can be difficult to create and even more problematic to assess for even the most experienced faculty.  This paper presents a class assignment that incorporated a real-world journal reviewing assignment into an elective doctoral leadership seminar.  This manuscript presents an overview of the assignment, journal editor perceptions of the experience, and recommendations for best practices.","PeriodicalId":356538,"journal":{"name":"American Journal of Business Education","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125424898","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}
引用次数: 4
The Treatment of Six Sigma in Introductory Operations Management Textbooks: Clearing Up the Confusion. 运营管理入门教材对六西格玛的处理:澄清困惑。
American Journal of Business Education Pub Date : 2016-03-31 DOI: 10.19030/AJBE.V9I2.9640
H. Ravinder, R. Misra
{"title":"The Treatment of Six Sigma in Introductory Operations Management Textbooks: Clearing Up the Confusion.","authors":"H. Ravinder, R. Misra","doi":"10.19030/AJBE.V9I2.9640","DOIUrl":"https://doi.org/10.19030/AJBE.V9I2.9640","url":null,"abstract":"This paper critically examines the treatment of the statistical basis for Six Sigma and process capability in popular operations management textbooks. It discuss areas of confusion and suggest ways of treating the topic that make sense to instructors as well as students. Even though Six Sigma was introduced almost 30 years ago, misconceptions persist. In the textbooks we have found no consistency of approach or understanding of the statistical underpinnings (3.4 defects per million opportunities) of Six Sigma. Sometimes statements are made that are factually incorrect and cause frustration for students and instructors. Similar difficulties are encountered in discussions of the related concept of process capability. The paper suggests changes that will help resolve these issues and bring much-needed clarity to discussions of these important ideas. Students will find the material much more accessible and instructors will find it much easier to convey the concepts underlying this important topic.","PeriodicalId":356538,"journal":{"name":"American Journal of Business Education","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124254986","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}
引用次数: 1
A Paradox within the Time Value of Money: A Critical Thinking Exercise for Finance Students. 货币时间价值的悖论:金融专业学生的批判性思维练习。
American Journal of Business Education Pub Date : 2016-03-31 DOI: 10.19030/AJBE.V9I2.9638
Charles J. Delaney, Steven P. Rich, John T. Rose
{"title":"A Paradox within the Time Value of Money: A Critical Thinking Exercise for Finance Students.","authors":"Charles J. Delaney, Steven P. Rich, John T. Rose","doi":"10.19030/AJBE.V9I2.9638","DOIUrl":"https://doi.org/10.19030/AJBE.V9I2.9638","url":null,"abstract":"This study presents a paradox within the time value of money (TVM), namely, that the interest-principal sequence embedded in the payment stream of an amortized loan is exactly the opposite of the interest-principal sequence implicit in the present value of a matching annuity.  We examine this inverse sequence, both mathematically and intuitively, and argue that it provides an excellent exercise for finance students to explore, both to enhance their critical thinking skills as well as to strengthen their understanding of TVM concepts.  Additionally, such an exercise will involve them actively in the learning process, as mandated by AACSB International’s Eligibility Procedures and Standards for Business Accreditation.","PeriodicalId":356538,"journal":{"name":"American Journal of Business Education","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129444115","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}
引用次数: 4
An Exploratory Study Of The Effects Of Online Course Efficiency Perceptions On Student Evaluation Of Teaching (SET) Measures 网络课程效率感知对学生教学评价(SET)措施影响的探索性研究
American Journal of Business Education Pub Date : 2016-03-31 DOI: 10.19030/AJBE.V9I2.9613
H. Estelami
{"title":"An Exploratory Study Of The Effects Of Online Course Efficiency Perceptions On Student Evaluation Of Teaching (SET) Measures","authors":"H. Estelami","doi":"10.19030/AJBE.V9I2.9613","DOIUrl":"https://doi.org/10.19030/AJBE.V9I2.9613","url":null,"abstract":"One of the fundamental drivers of the growing use of distance learning methods in modern business education has been the efficiency gains associated with this method of educational delivery.  Distance methods benefit both students and educational institutions as they facilitate the processing of large volumes of learning material to overcome barriers related to time, geography and physical facility constraints.  Nevertheless, existing research has not examined the extent by which these efficiency gains, compared to traditional face-to-face teaching, are recognized by online students.  Moreover, the extent by which students’ perceptions of course efficiency affects other key educational measures, such as intent to take online courses in the future, and instructor and course ratings, has not been examined in current research.  In this paper, utilizing data from student evaluation of teaching (SET) surveys from multiple sections of three online marketing courses, the effects of perceived course efficiency on various SET measures are examined.  The results indicate, that contrary to popular belief, students who view online courses as efficient exhibit lower sentiments towards the course and the instructor, and are also academically weaker than other students.  The paper concludes with a discussion of the findings and future directions for research.","PeriodicalId":356538,"journal":{"name":"American Journal of Business Education","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132110154","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}
引用次数: 13
Incorporating Sustainability Issues into the Financial Accounting Curriculum. 将可持续性问题纳入财务会计课程。
American Journal of Business Education Pub Date : 2016-03-31 DOI: 10.19030/AJBE.V9I2.9611
D. Haskin, Megan M. Burke
{"title":"Incorporating Sustainability Issues into the Financial Accounting Curriculum.","authors":"D. Haskin, Megan M. Burke","doi":"10.19030/AJBE.V9I2.9611","DOIUrl":"https://doi.org/10.19030/AJBE.V9I2.9611","url":null,"abstract":"Changes in the views that society holds of capital allocation suggest that sustainability reporting needs to be incorporated into the financial accounting curriculum. This paper reviews the background and history of corporate social responsibility and sustainability reporting and discusses formation of the Sustainability Accounting Standards Board (SASB). The development of the SASB provides us with a framework to enhance the credibility and provide assurance for corporate social responsibility and sustainability reporting. A suggested outline for including sustainability reporting in a financial accounting course is presented.","PeriodicalId":356538,"journal":{"name":"American Journal of Business Education","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116061201","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}
引用次数: 5
A Formula for the Units to Satisfy an Operation's Desired Rate of Return in CVP Analysis--A Conceptual Approach. CVP分析中满足操作期望回报率的单元公式——一种概念方法。
American Journal of Business Education Pub Date : 2016-03-31 DOI: 10.19030/AJBE.V9I2.9639
Johann A. Anderson, Wallace R. Leese
{"title":"A Formula for the Units to Satisfy an Operation's Desired Rate of Return in CVP Analysis--A Conceptual Approach.","authors":"Johann A. Anderson, Wallace R. Leese","doi":"10.19030/AJBE.V9I2.9639","DOIUrl":"https://doi.org/10.19030/AJBE.V9I2.9639","url":null,"abstract":"A common formula presented in many managerial- and cost-accounting textbooks makes possible the determination of the quantity of units which must be produced and sold to generate a desired dollar-amount of operating income.  This article addresses the question “What formula can be used to determine the quantity of units needed to yield a desired operating-income level expressed as a rate of return on total operations-costs?”  Algebraic and conceptual issues regarding the derivation of such a formula are identified.  The desired formula is initially derived via a conceptual approach, which is verified with algebraic solutions afterward.  An example problem is given, followed by concluding remarks.","PeriodicalId":356538,"journal":{"name":"American Journal of Business Education","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123101494","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}
引用次数: 0
Using Open Educational Resources To Help Students Understand The Sub-Prime Lending Crisis 利用开放教育资源帮助学生了解次贷危机
American Journal of Business Education Pub Date : 2015-12-16 DOI: 10.19030/AJBE.V3I11.66
E. A. McDowell
{"title":"Using Open Educational Resources To Help Students Understand The Sub-Prime Lending Crisis","authors":"E. A. McDowell","doi":"10.19030/AJBE.V3I11.66","DOIUrl":"https://doi.org/10.19030/AJBE.V3I11.66","url":null,"abstract":"In this paper, I describe an assignment designed to give students an intermediate level of understanding of the causes of the crisis using online educational resources widely available on the internet. I implemented the assignment in an undergraduate intermediate accounting course. Feedback from students indicate the assignment enhanced their learning of basic financial literacy concepts, encouraged them to make links between significant economic events and accounting concepts, and increased their confidence in their ability to learn difficult concepts on their own.","PeriodicalId":356538,"journal":{"name":"American Journal of Business Education","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125861425","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}
引用次数: 4
The Contributions Of Student Organization Involvement To Students Self-Assessments Of Their Leadership Traits And Relational Behaviors 学生组织参与对学生领导特质及关系行为自评之贡献
American Journal of Business Education Pub Date : 2015-10-01 DOI: 10.19030/AJBE.V8I4.9422
Lois J. Smith, J. Chenoweth
{"title":"The Contributions Of Student Organization Involvement To Students Self-Assessments Of Their Leadership Traits And Relational Behaviors","authors":"Lois J. Smith, J. Chenoweth","doi":"10.19030/AJBE.V8I4.9422","DOIUrl":"https://doi.org/10.19030/AJBE.V8I4.9422","url":null,"abstract":"Many business schools designate leadership as a learning outcome for their undergraduates, but the question of how to teach leadership is challenging. Results of this study showed that students who were engaged in extracurricular student organizations rated themselves higher on both leadership traits and behaviors than those who were not involved in student organizations. Though faculty may not interact regularly directly with student affairs professionals, this study suggests that students learn holistically and across all their experiences, both inside and outside the classroom. Pairing coursework aimed at improving leadership capabilities with co-curricular organization activities that give students additional opportunities for trying out what they are learning in the classroom could improve intentionality and authenticity in students educational experiences.","PeriodicalId":356538,"journal":{"name":"American Journal of Business Education","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132847322","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}
引用次数: 26
Spend Now or Spend Later: The Role of a Business Education and Critical Thinking Skills in Increasing Retirement Plan Saving Rates for New, Young Enrollees. 现在花钱还是以后花钱:商业教育和批判性思维技能在提高退休计划储蓄率中的作用,为新的,年轻的参与者。
American Journal of Business Education Pub Date : 2015-10-01 DOI: 10.19030/AJBE.V8I4.9420
P. Arling, Jill E. Kirby, Kegan Saajasto
{"title":"Spend Now or Spend Later: The Role of a Business Education and Critical Thinking Skills in Increasing Retirement Plan Saving Rates for New, Young Enrollees.","authors":"P. Arling, Jill E. Kirby, Kegan Saajasto","doi":"10.19030/AJBE.V8I4.9420","DOIUrl":"https://doi.org/10.19030/AJBE.V8I4.9420","url":null,"abstract":"For college graduates entering the workforce, contributing to an employer-sponsored 401(k) retirement plan can be an important way of saving for the future. However, contribution rates for young people in these plans are far below recommended percentages, leading to concerns about future financial stability for these individuals. Prior work has shown that a college student’s major and academic coursework affect their general financial knowledge. However, little is known about what content within a course of study correlates with specific financial decisions. The decision of how much to save in a 401(k) plan is complex and requires thinking beyond a present-day bias. The ability to think about future, complex problems is often referred to as critical thinking skills. This study is among the first to consider the impact of both college major and critical thinking skills on chosen 401(k) saving rates of young people about to enter the workforce. We presented a hypothetical 401(k) plan enrollment scenario to 334 university upperclassmen in order to determine the impact of educational factors on elected saving rates. We found that saving contribution rates increase when individuals are exposed to financial decisionmaking information that is consistent, frequent, and ongoing, such as the learning experienced in a four-year business degree program. We also found that critical thinking skills were independently related to increased contribution rates, regardless of major. Students from both business and non-business majors were able to apply critical thinking skills to a financial planning scenario. The results suggest that development of critical thinking skills and repeated exposure to analysis of financial data would increase 401(k) saving rates and thereby benefit all students in terms of their future financial well-being.","PeriodicalId":356538,"journal":{"name":"American Journal of Business Education","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123907701","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}
引用次数: 1
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