Search Results

AI Agency Risks and Their Mitigation Through Business Process Management: A Conceptual Framework
This article builds on agency theory and identify factors that increase the risk of an agency problem between a principal (a human or an organization) and an AI agent and propose a framework for AI agency problem analysis. The framework is illustrated through AI use cases and industry examples. Implications for AI governance research and practice are discussed. It was presented at the 52nd Hawaii International Conference on System Sciences.
Architectural dimensions of socially driven venture capital firms: social innovation in the capital markets
Article explores socially responsible VC architectural dimensions with implications for firm design based on blended measures of success.
Are They Wearing Their Pride on Their Sleeve? Examining the Impact of Team and University Identification upon Brand Equity
This article examines the effectiveness of sportswear companies' sponsorship of intercollegiate athletic departments, and the subsequent effects on the students of the university.
Book Review: Using Social Media in the Classroom: A Best Practice Guide
Book review of "Using Social Media in the Classroom: A Best Practice Guide" by M. Poore.
Causal Latent Semantic Analysis (cLSA): An Illustration
Article discussing an illustration of causal latent semantic analysis (cLSA).
Cause-Related versus Non-Cause-Related Sport Events: Differentiating Endurance Events Through a Comparison of Athletes' Motives
This article compares the motives of athletes to participate in cause-related or non-cause-related sport events.
Cognitive biases resulting from the representativeness heuristic in operations management: an experimental investigation
This article investigates the six cognitive biases resulting from the use of the representativeness heuristic, namely, insensitivity to prior probability of outcomes, insensitivity to sample size, misconception of chance, insensitivity to predictability, the illusion of validity, and misconception of regression. Specifically, the authors examine how cognitive reflection and training affect these six cognitive biases in the operations management context.
Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Concept Release on Audit Quality Indicators, No. 2015-005, July 1, 2015
This commentary summarizes the contributors’ views and recommendations on the Public Accounting Oversight Board's (PCAOB) Audit Quality Indicators (ACIs).
Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper, Auditing Accounting Estimates and Fair Value Measurements
This commentary summarizes the contributors’ views on the various questions asked in the PCAOB Staff Consultation Paper.
Comments of the Standards Committee of the Auditing Section of the American Accounting Association on the SEC’s Concept Release No. 33-9862; 34-75344 File No. S7-13-15, Possible Revisions to Audit Committee Disclosures
This commentary summarizes the contributors’ views on the various questions asked in the SEC’s Release, Possible Revisions to Audit Committee Disclosures.
Confirmatory Influence of Trust in E-commerce: A Data Collection Bias and Suggestion
Article explores the importance of investigating the impact of trust on intention to purchase from both successful and unsuccessful purchase cases in order to provide a more balanced view of the critical role of trust in e-commerce transaction decisions.
Consumers from Emerging Markets: Perceptions and Attitudes Toward Global Sporting Brands
This article examines how the transition from emerging market to consumer market has affected consumer perceptions on global sport apparel brands.
Continued Usage and Location Disclosure of Location-Based Applications: A Necessity for Location Intelligence
This article's research builds a continuance usage and location disclosure model from the expectation-confirmation perspective. The effect of benefit expectations on usefulness and satisfaction is hypothesized. In addition, the positive effect of usefulness on satisfaction and continuance intention is postulated. Findings contribute to the current literature in business intelligence by focusing on location disclosure behavior in the context of LBAs and the necessity of this type of information for location intelligence. This article was presented at the 52nd Hawaii International Conference on System Sciences.
Cross-functional integration skills: Are business schools delivering what organizations need?
Article presents a research study characterizing and measuring cross-functional integration (CFI) skills.
Developing Evaluation Frameworks for Business Models in China’s Rural Markets
This article draws on case analysis to present two frameworks for evaluating two types of business models, and, through open coding and axial coding on eight Chinese cases, identifies the main components for the evaluation frameworks and critical factors within each component. Using the coding results as a lens, the article applies a cross-case comparative data analysis to establish the multi-level evaluation systems and provides suggestions for entrepreneurs and other stakeholders to better their business model design in China’s rural markets.
Do Collaborative Relationships in Supply Chain Pay-Off?
This article attempts to articulate the theoretical foundation of collaborative relationship in supply chain and survey empirical results on financial gains reported in various research studies.
Dynamic Interactive Visualizations: Implications of Seeing, Doing, and Playing for Quantitative Analysis Pedagogy
Article presents a sample of dynamic interactive visualizations of relatively complex quantitative topics in statistics, operations management, and management science and discuss their implications for pedagogy for undergraduate and graduate students.
Ecological determinants of smart home ecosystems: A coopetition framework
Article describing the strategic motivations and critical factors involved in the competition-based evolution of smart home ecosystems from early to growth phases, leading to a decision among the largest competitors to engage in coopetition.
The Economic Relevance of Chief Marketing Officers in Firms' Top Management Teams
This article demonstrates the use of performance attribution analysis to construct a long-short portfolio that buys or sells stocks of firms with or without a Chief Marketing Officer in the Top Management Team.
Emotional Ability and Associative Learning: How Experiencing and Reasoning about Emotions Impacts Evaluative Conditioning
This article extends evaluative conditioning research by examining how differences in emotional ability impact implicit and explicit attitude formation from conditioning.
An empirical Bayes approach to incorporating demand intermittency and irregularity into inventory control
Article asserts that spare parts inventory management is complex due to the combined impact of intermittent and variable demand patterns. This study proposes a novel nonparametric Bayesian forecasting approach with its roots in the empirical Bayes paradigm.
Error and optimism bias regularization
Article describes how in Machine Learning, prediction quality is usually measured using different techniques and evaluation methods. This paper will introduce a simple regularization term to manage the number of over-predicted/under-predicted instances in a regression model.
Exploring the Relative Effectiveness of Emotional, Rational, and Combination Advertising Appeals on Sport Consumer Behavior
This article examines the relative effectiveness of emotional advertising over rational advertising and combination advertising on sport consumer behavior.
Fan Community Identification: An Empirical Examination of Its Outcomes in Japanese Professional Sport
This article tests a model of fan community identification that includes outcome and moderator variables in the contexts of two major professional sport leagues (soccer and baseball) in Japan.
Financial literacy and self employment – The moderating effect of gender and race
Article studies the relationship between financial literacy and self-employment in a U.S. context and extends prior research by focusing on gender and race.
Future time perspective, job satisfaction, and organizational commitment: The mediating effect of self-efficacy, hope, and vitality
This article analyzes the mediating role of self-efficacy, hope, and vitality in the relationship that future time perspective has with job satisfaction and organizational commitment.
General Counsel Prominence and Corporate Tax Policy
This article examines the role of the general counsel (GC) in corporate tax policy.
Happy Wife, Happy Life: Food Choices in Romantic Relationships
This article examines how relationship partners influence consumer eating patterns.
Hearing It Through the Grapevine: Positive and Negative Workplace Gossip
This article examines the complex issue of workplace gossip with the intention of providing managers with a deeper understanding of the various functions gossip serves within organizations.
How the Source of Audit Committee Accounting Expertise Influences Financial Reporting Timeliness
This practitioner summary article summarizes "The Association between Characteristics of Audit Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting Timeliness,'' which investigates the association between audit committee members’ accounting expertise and financial reporting timeliness.
The Importance of Theorizing Social Change in Sport for Development: A Case Study of Magic Bus in London
Article using the case of an award-winning sport for development (SFD) charity that expanded their operations from India to London to illustrate the pejorative implications resulting from failing to create a theory of change. A discussion of the results, implications, and recommendations for establishing and implementing a theory of change are provided.
Income Statement Reporting Discretion Allowed by FIN 48: Interest and Penalty Expense Classification
This article investigates whether tax avoidance, management compensation, and debt agreements affect the expense classification election and whether this discretion has implications for financial statement users.
Information Re-Sharing on Social Network Sites in the Age of Fake News
This article examines the relationship between the characteristics of social media content and re-sharing behavior.
Introduction to the Minitrack on Artificial Intelligence and Big Data Analytics Management, Governance, and Compliance
This article is an introduction to the Minitrack on Artificial Intelligence and Big Data Analytics Management, Governance, and Compliance at the 53rd Hawaii International Conference on System Sciences.
An Investigation of Predictors of Information Diffusion in Social Media: Evidence from Sentiment Mining of Twitter Messages
Article is a study examining how emotional arousal influences information diffusion in social media using a sentiment mining approach. The authors propose a research model and test it using data collected from Twitter.
Latent Semantic Analysis: Five methodological recommendations
Article discussing latent semantic analysis and five methodological recommendations.
Leadership and Knowledge Management in an E-Government Environment
This article investigates the relationship between aspects of the Malcolm Baldrige National Quality Award's leadership triad and knowledge management in an e-government context.
“Managing through Failure”: More than an Oxymoron?
This article includes observations and principles to assist managers in their efforts to lead subordinates and themselves through failure.
A New Approach to Measure Perceived Brand Personality Associations Among Consumers
This article proposes a technique to measure brand associations by asking managers about what personality associations they implement while marketing their brand.
The Path to Loyalty Among Theater Patrons: The Importance of Interaction and a Sense of Brand Community
This article studies to what extent a theater serves as a focal point for community development, and whether that sense of community leads to more loyal patrons who are more likely to attends hows and donate to the theater.
Questioning the Validity of Race as a Social Construct: Examining Race and Ethnicity in the ‘Rainbow Nation’
This article uses South Africa as a the research context to examine whether within each race group ethnic differences exist on national identity and social capital measures.
The Relationships between Supply Chain Capability and Shareholder Value Using Financial Performance Indicators
Paper examines which financial performance indicators (FPIs) evaluate the level of supply chain capability (SCC) that explicitly touches all of the business functions and processes within and beyond the company.
Role of Electronic Healthcare Record Adoption in Enhancing the Relationship between Quality Measures and Hospital Financial Performance
Article asserts that the most significant government-mandated technology is the implementation of Electronic Health Records (EHRs). The present research examines EHR through the lens of Resource Advantage Theory –– to empirically assess how partial and comprehensive implementation levels of EHR adoption influence quality management and financial performance of hospitals.
Schedule UTP: Stock Price Reaction and Economic Consequences
This article discusses the effects of the Internal Revenue Service (IRS) requirement to disclose uncertain tax positions (UTP) on a new schedule (Schedule UTP) on firm value and firm reporting behavior.
Seizing the moment—Strategy, social entrepreneurship, and the pursuit of impact
Article asserts that social entrepreneurship continues to grow as an impactful phenomenon in the world and as a rich stream of research. This special issue thus offers insights for researchers, policymakers, educators, and entrepreneurs about how to sustain impactful social/environmental activities over time.
Simulation Approaches for System of Systems: Event-Based Versus Agent Based Modeling
This paper from the 2015 Conference on Systems Engineering Research conference proceedings reviews different modeling techniques and uses two converse techniques, i.e. agent-based and event-based modeling, to run a simulation of hypothetical systems collaborating into a system of systems.
The South Africa World Cup: The Ability of Small and Medium Firms to Profit From Increased Tourism Surrounding Mega-Events
This article examines how a mega-sport event affects small and medium businesses (SMEs) that hope to profit from the increased tourism associated with the event.
Sport Marketing in Asia: Exploring Trends and Issues in the 21st Century
This article develops five research propositions for sport consumer decision-making in a cross-cultural context.
STEM or Humanities? Toward a Balance of Interest Fit
Article analyses the relationship between interest fit and career/income outlooks for college students as opposed to the relationship between such outcomes and the nature of the domain.
Strategic choice in times of stagnant growth and uncertainty: An institutional theory and organizational change perspective
Article provides insight into the strategic behaviors of firms facing slow growth in times of economic stagnation. Using the pertinent literature from institutional theory and organizational change, the authors posit that the appropriate firm-level response (strategic choice) during periods of slow growth is to maintain legitimacy and membership in the field by adopting a proactive approach that focuses on improving top-line growth.
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