{"title":"Characteristics Shaping College Student Organizational Citizenship Behavior.","authors":"Cary J. LeBlanc","doi":"10.19030/AJBE.V7I2.8468","DOIUrl":"https://doi.org/10.19030/AJBE.V7I2.8468","url":null,"abstract":"This study explored the concept of Organizational Citizenship Behavior (OCB) in relation to undergraduate college students. The extensive research on OCB within traditional work environments indicates that while workers who demonstrate OCB usually receive more favorable performance evaluations, those behaviors also help build community and culture within the organization. This study expands the extant research by examining OCB of college students, where very few studies exist. For this research 490 undergraduate students completed an online survey, where we looked to identify correlations between OCB and four variables: gender, year in school, religious practice, and major. The statistically significant correlation between three of these variables and OCB will help faculty and student life staff identify and encourage OCB in their students. It will also help students be more successful in school, help prepare them for careers, while also enriching the college community.","PeriodicalId":356538,"journal":{"name":"American Journal of Business Education","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121568243","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 Development And Validation Of An End-User Satisfaction Measure In A Student Laptop Environment","authors":"Sung Kim, Juan Meng, J. Kalinowski, Dooyoung Shin","doi":"10.19030/AJBE.V7I2.8475","DOIUrl":"https://doi.org/10.19030/AJBE.V7I2.8475","url":null,"abstract":"The purpose of this paper is to present the development and validation of a measurement model for student user satisfaction in a laptop environment. Using a “quasi Delphi” method in addition to contributions from prior research we used EFA and CFA (LISREL) to identify a five factor (14 item) measurement model that best fit the data. The structural model identified two factors related to overall student satisfaction. Suggestions and implications for how to use this measure are provided.","PeriodicalId":356538,"journal":{"name":"American Journal of Business Education","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124816024","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":"Asset Attribution Stability And Portfolio Construction: An Educational Example","authors":"James Chong, William P. Jennings, G. Phillips","doi":"10.19030/AJBE.V7I2.8470","DOIUrl":"https://doi.org/10.19030/AJBE.V7I2.8470","url":null,"abstract":"This paper illustrates how a third statistic from asset pricing models, the R-squared statistic, may have information that can help in portfolio construction. Using a traditional CAPM model in comparison to an 18-factor Arbitrage Pricing Style Model, a portfolio separation test is conducted. Portfolio returns and risk metrics are compared using data from the Dow Jones 30 stocks over the period January 2007 through October 2013. Various teaching points are discussed and illustrated.","PeriodicalId":356538,"journal":{"name":"American Journal of Business Education","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114220373","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":"Humor To The Rescue: How To Make Introductory Economics An Appealing Social Science For Non-Majors","authors":"G. H. Jones","doi":"10.19030/AJBE.V7I2.8474","DOIUrl":"https://doi.org/10.19030/AJBE.V7I2.8474","url":null,"abstract":"Despite efforts made over the past few years to improve upon the way introductory economics is taught, these efforts have unfortunately done very little to change student perception of economics as a dry, difficult and boring subject. Since the introductory economics course for many nonmajors may be their only economics course in college, it is incumbent upon those who teach the course to leave a lasting impression of it as a relevant, interesting, and exciting subject to learn. One alternative teaching technique that holds great promise in addressing the negative reputation of economics is humor. Until recently, the use of humor as an alternative teaching technique was shunned and held in disrepute especially in such “dread” courses as economics. Today, the current literature on teaching and learning clearly indicates that the tables have turned and the use of humor as a viable pedagogical approach is on the rise in almost every discipline. The primary goal of this paper is to discuss the vital role of humor as a transformational teaching technique in the introductory economic course. Specifically, the paper discusses the teaching and learning benefits of humor, the appropriate use of humor and some practical suggestions on how economics instructors can incorporate humor into their teaching.","PeriodicalId":356538,"journal":{"name":"American Journal of Business Education","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122939823","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":"Accounting Practitioners Reflect on Faculty Impact: Bridging the Gap between Theory and Practice.","authors":"Ryan Johnson","doi":"10.19030/AJBE.V7I2.8469","DOIUrl":"https://doi.org/10.19030/AJBE.V7I2.8469","url":null,"abstract":"A gap exists between the perception of accounting education in the classroom and accounting as it is practiced. This study explores qualitatively the perceptions and experiences of mid-career accounting professionals with respect to the impact of academic faculty on their careers in accounting. The study identifies a perception gap in the experiences of accounting practitioners and explores the reasons for and significance of this gap. The study also explores the ways in which faculty members can positively impact practitioners, such as providing a smooth entry point into the profession, as well as provides a roadmap for greater articulation between the accounting education and accounting practice.","PeriodicalId":356538,"journal":{"name":"American Journal of Business Education","volume":"118 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134324175","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":"Using The Student Research Project To Integrate Macroeconomics And Statistics In An Advanced Cost Accounting Course","authors":"Mahamood M. Hassan, B. Schwartz","doi":"10.19030/AJBE.V7I2.8472","DOIUrl":"https://doi.org/10.19030/AJBE.V7I2.8472","url":null,"abstract":"This paper discusses a student research project that is part of an advanced cost accounting class. The project emphasizes active learning, integrates cost accounting with macroeconomics and statistics by “learning by doing” using real world data. Students analyze sales data for a publically listed company by focusing on the company’s growth rates in sales, and their growth rates in real sales by adjusting for inflation using the various consumer price indices or producer price indices that are available, and regressing the sales growth rates against macroeconomic variables such as gross domestic product and the various types of personal consumption expenditure items.","PeriodicalId":356538,"journal":{"name":"American Journal of Business Education","volume":"103 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123587425","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":"Does The Classroom Delivery Method Make A Difference","authors":"E. Bunn, M. Fischer, T. Marsh","doi":"10.19030/AJBE.V7I2.8473","DOIUrl":"https://doi.org/10.19030/AJBE.V7I2.8473","url":null,"abstract":"This study seeks to determine if a difference exists in student performance and participation between an online and face-to-face Accounting Intermediate I class taught by the same professor. Even though students self-selected which course section to enroll, no significant difference was found to exist between the delivery method of the two courses based on the student’s major field of study, gender, and whether or not they commuted to class. No significant difference is found between the assessments of the two class sections’ membership except the students’ course performance. Contrary to prior research, the students enrolled in the online sections did not perform as well as the face-to-face students. This study supports prior research which finds that online class support videos or other materials must be kept to ten minutes or less to retain students’ attention.","PeriodicalId":356538,"journal":{"name":"American Journal of Business Education","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129815205","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":"Students Anchoring Predisposition: An Illustration From Spring Training Baseball","authors":"Lawrence C. Mohrweis","doi":"10.19030/AJBE.V7I1.8314","DOIUrl":"https://doi.org/10.19030/AJBE.V7I1.8314","url":null,"abstract":"The anchoring tendency results when decision makers anchor on initial values and then make final assessments that are adjusted insufficiently away from the initial values. The professional literature recognizes that auditors often risk falling into the judgment trap of anchoring and adjusting (Ranzilla et al., 2011). Students may also be unaware of the anchoring pitfall. This paper describes a brief case study that illustrates an innovative approach for auditing students to gain a better understanding of this judgmental trap. Using a simple baseball pricing exercise, students determined ticket selling prices for two Major League Baseball spring training games. Data for this study was collected from the public posting of baseball tickets listed for sale on an internet company called StubHub. The results showed that when students had sunk cost break-even information students tried to avoid losses and anchored on this information. Ranzilla et al. (2011) assert that awareness of when and how judgments can be biased is an important mitigating step to educating students regarding the anchoring and adjusting tendency.","PeriodicalId":356538,"journal":{"name":"American Journal of Business Education","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122679188","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":"Miller Table Company: A Profit Analysis Case Integrating Managerial Accounting, Microeconomics And Marketing","authors":"Louise Miller","doi":"10.19030/AJBE.V7I1.8317","DOIUrl":"https://doi.org/10.19030/AJBE.V7I1.8317","url":null,"abstract":"This paper describes a unique integrative business case appropriate for use in a managerial accounting course or other business courses related to economics or marketing. The case describes a scenario in which a managerial accountant is assisting in business decisions relating to factors influencing the profitability of a small manufacturing operation. Students are asked to optimize profits for company operations given information concerning costs, quality, and marketing options.","PeriodicalId":356538,"journal":{"name":"American Journal of Business Education","volume":"2015 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128053407","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":"Back To Basics: Algebraic Foundations Of The Statement Of Cash Flows","authors":"Donald T. Joyner, Jean-Marie Banatte, V. Dondeti","doi":"10.19030/AJBE.V7I1.8322","DOIUrl":"https://doi.org/10.19030/AJBE.V7I1.8322","url":null,"abstract":"The indirect method for preparing the statement of cash flows, as described in many standard textbooks, involves an item-by-item approach, telling you to add to or subtract from the net income, the increases or decreases in the balance sheet items, such as accounts payable or accounts receivable. Many business students, especially at the undergraduate level, find these black-box-rules confusing. In recent years, several articles have appeared in the accounting literature, exploring the link between the algebraic foundations and the enumeration of items in the statement of cash flows. In this paper, an explanation is provided, through an analysis of the basic algebraic equation of the balance sheet, for the black-box-rules of the indirect method in a simple and concise manner.","PeriodicalId":356538,"journal":{"name":"American Journal of Business Education","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124034006","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}