UNT Theses and Dissertations - 137 Matching Results

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An Investigation of the Management Accounting Framework for Performance Evaluation in American Multinational Enterprises

Description: The development of adequate performance evaluation techniques for appraising foreign subsidiaries and their managers in an environment different from their domestic ones has been suggested as an area where management accounting should be extended. This study concerned the performance evaluation of foreign subsidiary managers with the following objectives: (1) to examine the relationships among environmental factors and foreign subsidiary performance, (2) to develop a multinational enterprise (MNE) environmental model to evaluate the performance of subsidiary managers on the basis of controllable factors only, and (3) to test the model in American multinational enterprises for the existence of association among environmental factors and measured performance of foreign subsidiaries. The research method employed in this study was to test for association between noncontrollable environmental factors of a particular foreign country and measured performance of the foreign subsidiary (in terms of ROI) in that particular country. Major noncontrollable factor groups used were economic, political-legal, educational, and social environmental constraints.
Date: May 1982
Creator: Abdallah, Wagdy M. (Wagdy Moustafa)
Partner: UNT Libraries

A Description and Analysis of the Channels of Distribution for Food Products in the State of Kuwait

Description: This study is intended, first, to describe and analyze the channels of distribution for food products in the State of Kuwait, second, to pinpoint the problems that exist in the food-distribution system, and, third, to make specific recommendations for the alleviation of the problems. Consistent with the objectives of the study and based on the description and analysis of the food-distribution system in the country, it is concluded in the study that Kuwait depends on imports for virtually all of its food; the government plays a major role in the food-distribution system; and the majority of food wholesaling and retailing establishments are small, inefficient, and lack modern marketing and physical distribution techniques. Product shortages and rising food prices plague the food-distribution system in the country. Also, the findings indicate that consumers in Kuwait are generally ignorant and uninformed in the areas of food nutrition and food shopping, and the lack of standardization and grading of food products makes the shopping task of the consumer more difficult.
Date: August 1977
Creator: Abdulelah, Abdulla Ali
Partner: UNT Libraries

Conglomerate Performance as Influenced by Selected Management Practices

Description: The latest surge of corporate mergers has been characterized by a steadily increasing rate of conglomerate combinations. It would appear that one of the prime motivating factors in conglomerate merger is a firm belief in the principle of "synergism," or the mutually cooperating action of separate substances taken together to produce an effect greater than that of any component taken alone. It would also appear that in such instances wherein there is no direct relationship in regard to raw material source, product development, production technology, or marketing channels, the principle of synergism is not automatic, but must be implemented by appropriate management action. The hypothesis of the study is that the goal of achieving synergism through centrality of management influence has not yet become a reality in conglomerate business organizations as a group. It is the purpose of the study to investigate the degree of centralized management development in a number of management functions and relate this development to success in selected performance areas.
Date: May 1973
Creator: Ablowich, Edgar Allen, 1913-
Partner: UNT Libraries

A Study to Determine the Relationship of Versatile Behavior to Individual Demographics, Job Characteristics, Organizational Climate Performance Feedback and Job Satisfaction

Description: The behavioral characteristics of leaders have been subjects of study for centuries. The scope of these studies has grown to encompass task analysis, follower needs and situational requirements. Current leadership theories consistently recognize the need for a successful leader to adjust behavior to meet the needs of the task, followers and situation. The problem of this research is to define this ability to modify one's behavior, measure it and test its relationship to demographic and job characteristics. The purpose of this study is to evaluate the correlation of individuals" ability to modify their behavior to job function, hierarchy, climate, feedback, satisfaction and their demographic characteristics. The hypotheses held that high ability to modify behavior would correlate positively with job characteristics, climate, feedback and satisfaction and show no correlation to individual demographics. Data were collected through the administration of three research instruments to 138 managers of three business firms. The instruments were the Participant Data Form providing job and demographic characteristics, Descriptive Adjective Questionnaire measuring an individual ability to modify behavior, and Climate and Satisfaction Evaluation Index measuring climate, feedback and satisfaction. Perason's correlation coefficients were calculated to identify possible relationship between the manager's ability to modify behavior, called versatility, and all other independent variables, and linear and multiple regressions were utilized to verify the relationship. No significant statistical correlation was found. Conclusions are that the ability of a manager to vary behavior does not influence job climate, feedback or satisfaction, that the versatile behavior is not derived from job or demographic characteristics, and that job satisfaction is directly and positively related to performance feedback and climate.
Date: May 1988
Creator: Ackerman, Raymond L. (Ramond Lorens)
Partner: UNT Libraries

Analysis of Managerial Training and Development Within Saudi Arabian Airlines

Description: The central theme of this study is to survey and critically examine existing Saudi Arabian Airlines (Saudia) Management Development Programs (MDPs) in order to determine which areas of the current programs must be given priority and greater emphasis at Saudia, as well as to ascertain MDP's effects on managers, staff managers, and supervisors. The purposes of this study are (1) to review and evaluate the progress made in managerial development at Saudia from 1972 to 1977 in terms of objectives and effectiveness, and (2) to explore the development of Saudia's managerial needs. The criteria used in this analysis are based upon managerial effectiveness. Although scattered significant differences appeared in some of the data presented in this study, no specific patterns were found among these differences, and it appeared that MDP could not produce any change in the behavior of those managers, staff managers, and supervisors who participated in it. This was a clear indication that MDP was far from achieving its objectives. Several factors contributed to this result, including misunderstanding of Saudi Arabian culture and circumstances; lack of support from top management; lack of manpower analysis; lack of cooperation, coordination, and communication between the training department and other departments at Saudia; lack of formal plans for management succession; and other reasons related directly to MDP.
Date: May 1980
Creator: Al-Dabbagh, Taher H. (Taher Hussien)
Partner: UNT Libraries

Perceptions of Managers in Kuwait on the Role of the Multinational Corporations in Change in Kuwait

Description: The purpose of this study is to investigate the perceptions of managers in Kuwait (both Kuwaiti and non- Kuwaiti) on the effects of multinational corporations (MNCs) in Kuwait and whether these effects were beneficial. The problem motivating this study is the effects that MNCs have on the social, cultural, political, legal, economic, business, and technological environments of their host countries, especially in developing nations. This study is based on a survey of the perceptions of 1,344 managers in Kuwait on the role of MNCs in changes in Kuwait. A review of the literature on MNCs and their relationships with their host countries is provided. This review focuses on four major environmental dimensions (Social-Cultural, Political-Legal, Business-Economic, and Technological) that are affected by MNCs. The factor analysis performed for this study supports this classification of the dimensions in the environment. An English questionnaire was developed from the list of major items in each of these dimensions. An Arabic version was developed using a "double-translation method." Both the English and Arabic versions of the questionnaire were pilot tested. The instrument proved to be reliable and valid. The study utilizes a 2 x 3 block design, categorizing subjects by nationality (Kuwaiti, other Arab, others) and type of organization (public and private). Since most of the variables in the study were measured using nominal and ordinal scales, mostly non-parametric statistics were used for data analysis. The major finding from this study was that managers in Kuwait perceive positive effects of MNCs on change in Kuwait, with the exception of the cultural environment. The favorable perceptions were about the MNCs1 effects on the change in business, economic, and technological environments in Kuwait. The results of the study should be beneficial to the Kuwaiti government, MNCs doing business in Kuwait, and also to cross-cultural researchers interested in ...
Date: May 1990
Creator: Al-Daeaj, Hamad S. (Hamad Saleh)
Partner: UNT Libraries

A Construct Validation Study of the Relationship Between Interpersonal Behavior Styles as Described by the Social Style of Behavior Profile and Leadership Styles as Described by the Leader Behavior Analysis

Description: The extensive use of leadership training in industry suggests a need for validated information concerning the role of interpersonal behavior in the study of leadership styles. Early leadership research focused primarily on the traits of a leader. Subsequent research has attempted to f a correlation between leader behavior and personality type. Findings indicate that personality typologies, which include attitude and value constructs, are too broad to explain leader behavior. In order to move toward specificity in the study of leadership, it is necessary to determine if interpersonal behavior styles are related to leader behavior. The purpose of this study was to investigate the relationship of variables from data gathered on leadership styles from the Leader Behavior Analysis and variables related to interpersonal behavior reported from the Social Style of Behavior Profile. The dimensions of leadership style flexibility and social style of behavior versatility were also examined. A random sample of 100 corporate employees were used in this study. The research instruments that were tested for independence were the Leader Behavior Analysis and the Social Style of Behavior Profile. The results of this study indicate that the constructs of leadership style and social style are independent dimensions. Additionally, the results of the study indicate that the constructs of leader flexibility and social style versatility are independent dimensions.
Date: May 1987
Creator: Allen, Billie (Billie Morgan)
Partner: UNT Libraries

An Exploratory Study of the Use of Accounting Information for Management Control of Faculty Salaries, Departmental Operating Expense, and Instructional Administration Expense at the Dean's Level in Selected State Colleges and Universities in Texas

Description: The purpose of this study was to determine how deans of colleges within the state-supported, four-year universities in Texas use accounting information to allocate and control resources dedicated to faculty salaries, departmental operating expense, and instructional administration expense. Conclusions: 1. Communication is better between deans and financial officers at small universities than at large universities. 2. The relationship between line and staff appears to be misunderstood at several large universities. 3. Ten per cent of the deans at large universities and 2 per cent at small universities do not receive financial reports. 4. The financial reports, if comparative, usually compare year-to-date actual amounts with annual planned amounts. 5. Some of the deans keep their own set of financial records. 6. Deans are cost conscious and aware of the state formulas used in the state appropriation. 7. Many deans are frustrated and angry. 8. Most deans participate extensively in budgeting faculty salaries and departmental operating expense but 20 per cent do not participate in planning of instructional administration expense.
Date: December 1975
Creator: Althaus, Marlin Clinton
Partner: UNT Libraries

Prediction of Business Failure as a Criterion for Evaluating the Usefulness of Alternative Accounting Measures

Description: This study examines the usefulness of general price level information (GPL) and current cost information (CC) originally provided by SFAS No. 33 as compared to historical cost information (HC) in predicting bankruptcy. The study also examines the usefulness of GPL data versus CC data when each supplements HC data. In addition, this study tests the usefulness of the three types of information systems combined in one model (HC, GPL, and CC) versus HC data in predicting bankruptcy. The study focuses on the predictability of business failure using financial ratios as predictors. A comparison of these predictors is made in order to identify the accounting system that yields a better prediction of bankruptcy. Two multivariate statistical techniques, multiple discriminant analysis (MDA) and logistic regression analysis (LRA), are used to derive the ex—post classification and the ex-ante prediction results. Six functions are developed, based on ratios computed with HC, CC, GPL, the combined HC and GPL, the combined HC and CC, and the combined HC, GPL, and CC. The resulting functions are used to classify 40 firms as failed or nonfailed. The analysis is repeated for three time bases—one, two, and three years before bankruptcy. The main results of the various analyses indicate that the combined HC and CC model has more discriminant power than does the HC, the GPL, or the combined HC and GPL models in each of the three years before bankruptcy. The results also show that there are significant differences in the overall classification rate derived from the combined HC, GPL, and CC model and the HC model, the GPL model, or the combined HC and GPL model . The differences between the combined HC and CC and the combined HC, GPL, and CC models are not significant in each of the three years before bankruptcy. The results ...
Date: August 1986
Creator: Aly, Ibrahim M. Mohamed
Partner: UNT Libraries

Analysis of Reporting Compliance of Labor Relations Consultants Under Section 203 (b) of the Labor-Management Reporting and Disclosure Act, 1959

Description: This study examines the reporting compliance, as defined by section 203(b) of the Labor -Management Reporting and Disclosure Act (LMRDA), 1959, of labor relations consultants who engage in persuader activity. Organized labor suggests that the loss in union strength results, in large part, from management's use of labor relations consultants and their failure to file required reports with the U.S. Department of Labor. Two samples of labor relations consultants known to have engaged in persuader activity and two samples of those who could be engaged in persuader activity are identified. A research questionnaire is mailed to 779 of the total of 887 labor relations consultants for whom an address could be developed. Discriminant analysis using 16 variables correctly classifies 93.8 percent of the responding labor relations consultants grouped according to whether they had filed required reports. Other discriminant analyses using selected variables are also conducted. Three associated questions are answered. First, there are an estimated 850 labor relations consultants who have engaged in persuader activity or who can be presumed to have engaged in persuader activity. Of this number, almost 500 are estimated to have engaged in persuader activity and only 30 percent of these are estimated to have filed required reports. Second, the labor relations consultants surveyed is, on average, male, an attorney, is titled "president" and is located in California, Michigan or Illinois. Third, solely in the context of National Labor Relations Board election processes, the effect on the loss of the union strength caused by (1) labor relations consultants and (2) the failure of the consultants who engaged in persuader activity to file a required report cannot be determined. However, because the estimated decrease in the number of union members over the years 1960 - 1989 exceeds the number of eligible voters in N.L.R.B. elections lost by ...
Date: December 1990
Creator: Asdorian, Martin
Partner: UNT Libraries

Application of Information Theory Concepts in the Investigation of the Growth Pattern of Production, Distribution and Velocity of Information

Description: The objective of this research is the investigation of the patterns of information growth to test whether there has been an "information explosion." To tackle the main problem, there are three issues which need to be addressed: (1) the concept of information dimensionality; (2) determination of common parameters to measure the amount of information within each dimension; and (3) a working definition of "explosiveness. "
Date: August 1987
Creator: Attia, Abdel-Hameed M. (Abdel-Hameed Mohammed)
Partner: UNT Libraries

An Empirical Study of Financial Analysts' Valuations Using Proposed Disclosures About Oil and Gas Producing Activities

Description: This empirical study is concerned with the usefulness of proposed supplementary disclosures for oil and gas producers to financial analysts in valuing a company. It is concerned with what supplementary information is being used, to what extent it is being used and which type of information is used most. Three main research procedures are employed. In the first procedure, the Mann-Whitney U Test is applied to determine any significant difference between valuing an oil and gas producing company using basic financial statements and ratio data, and valuing the same company with this information plus the proposed disclosures. The second procedure involves applying the chi-square and Cramer's V statistics to determine whether the disclosure information caused switching in valuation method used for each of the cases. The third procedure tests for significant differences between financial ratios used for each case by employing the test of differences between two proportions. Additional evaluation attempts to determine analysts' perceived usefulness of each of the schedules of the proposed disclosures
Date: December 1983
Creator: Avard, Stephen L. (Stephen Lewis)
Partner: UNT Libraries

Union Representation Votes and Job Satisfaction

Description: Why do employees vote for or against union representation? A survey of the scholarly literature and an investigation of National Labor Relations Board sponsored elections among Southern industrial workers were conducted to help answer this question. Four hypotheses were proposed to reveal the most important factors. No universally applicable laws were developed by the dissertation study. Although the hypotheses were supported, the response rate was very low in the field research study of sensitive issues. The field research did provide additional empirical evidence to support most of the previous research studies concerning union representation election voting behavior.
Date: August 1980
Creator: Baldwin, Lee Elliott
Partner: UNT Libraries

An empirical investigation of how perceived devaluation and income effects influence consumers' intended utilization of savings from coupon redemption.

Description: Coupons are one of the most popular and attractive tools of promotion. Redeeming coupons makes shoppers feel that they are doing something good for their family's budget, because coupons offer 'savings.' On the other hand, a coupon might have several negative effects on purchase behavior as well, which might 'devalue' the promoted product in the consumer's perception. But a review of the literature shows a lack of attention afforded to the above-mentioned aspects of coupon redemption. In addition, the consumer's coupon redemption behavior is moderated by several factors drawn from research in the fields of market pricing, economics and psychology, each of which have contributed to the current study in their own way. Finally, there does not exist any substantive research as to why coupon redemption rates have been on the decline, despite an increase in distribution of coupons. Therefore, this research not only fills existing gaps in the literature but also enriches it by synthesizing views from different academic disciplines. This dissertation concentrates on grocery products. Data is collected from about 2500 adults, primarily residing in the Dallas-Fort Worth area. The conceptual framework is based on the theory of reasoned action, which suggests that an individual's beliefs influence his/her attitude towards the consequences of actions, and attitudes, in turn, influence the individual's actions. Toward this end, the model incorporates intention to redeem coupons, intention to keep or spend savings and intention of how to spend savings from coupon redemption as the dependent variables, and several other independent variables. Behavioral independent variables are measured using items borrowed from established scales, as well as those developed exclusively for the current study. Standard statistical tools such as factor analysis and accepted measures of reliability and validity (Cronbach's alpha) are applied and reported, while structural equation modeling has been used to re-validate certain ...
Date: August 2007
Creator: Barat, Somjit
Partner: UNT Libraries

Machine Tool Spare Parts Provisioning for Manufacturers: A Study and Application for Industries Engaged in Aluminum Cutting and Shaping

Description: This study identifies the concepts of reliability, cost of downtime, cost of spare parts, and procurement lead time as the four key moderators of spare parts availability. These concepts are used to establish a model to manage spare parts inventories. Reliability was assessed in terms of developing failure predictions for major component categories. Cost of downtime was evaluated by identifying various methods for determining costs associated with downtime. Cost of spare parts was examined to find correlations with economic indicators. These correlations were used to predict future price movements. Yearly changes in lead time were identified and correlated with economic indexes to develop movement predictability.
Date: December 1985
Creator: Barker, David W.
Partner: UNT Libraries

A Study of Female Employees' Responses on an Attitude Survey

Description: This study was conducted to clarify the use of an annual attitude survey by a certain company, as it relates to that company's female employees. In previous surveys using the Job Descriptive Index, it was noted that the scatter of scores about the mean for the satisfaction with Work, Pay, Promotion, Supervisor, and Co-workers sub-tests was much greater for the females than for the males. It was postulated that the female group might be composed of two or more definable subgroups which had statistically different means. It was also shown that for satisfaction with supervisor, whites had higher satisfaction than blacks. On satisfaction with promotion, persons twenty-five years or younger scored higher than did those who were fifty-five and older, and then those who were from twenty-five to thirty-four years old. All of the above differences were statistically significant at the p < .05 level. No statistically significant differences were found in groups stratified by having dependents, or by tenure. The primary hypothesis was accepted. No subsidiary hypothesis was found acceptable by this study.
Date: May 1978
Creator: Barnard, William K.
Partner: UNT Libraries

Channel Conflict in the Women's Apparel Industry an Empirical Investigation of Texas Retailers' Attitudes Toward Manufacturers

Description: The problem of this investigation was to make an exploratory examination of the distribution practices of apparel manufacturers as perceived by apparel retailers. Specifically, the purposes of this study were to identify those areas of perceived conflict between women's apparel retailers and apparel manufacturers from the viewpoint of the retailer, determine if there was a relationship between select retailer variables and the quality of service that retailers perceived apparel manufacturers were giving, determine whether some merchandise classifications were perceived by retailers to be greater problem areas than other merchandise classifications, to determine factors contributing to the enhancement of perceived conflict within apparel marketing channels, and to suggest remedies that would improve apparel channel relationships. The report concluded with the presentation of an apparel retailer expectation model and suggestions for additional research.
Date: August 1980
Creator: Beisel, John L.
Partner: UNT Libraries

The Comparative Effects of Varying Cell Sizes on Mcnemar's Test with the Χ^2 Test of Independence and T Test for Related Samples

Description: This study compared the results for McNemar's test, the t test for related measures, and the chi-square test of independence as cell sized varied in a two-by-two frequency table. In this study. the probability results for McNemar's rest, the t test for related measures, and the chi-square test of independence were compared for 13,310 different combinations of cell sizes in a two-by-two design. Several conclusions were reached: With very few exceptions, the t test for related measures and McNemar's test yielded probability results within .002 of each other. The chi-square test seemed to equal the other two tests consistently only when low probabilities less than or equal to .001 were attained. It is recommended that the researcher consider using the t test for related measures as a viable option for McNemar's test except when the researcher is certain he/she is only interested in 'changes'. The chi-square test of independence not only tests a different hypothesis than McNemar's test, but it often yields greatly differing results from McNemar's test.
Date: August 1980
Creator: Black, Kenneth U.
Partner: UNT Libraries

Segment Definition for Financial Reporting by Diversified Firms

Description: Both revenues and earnings of diversified firms are increasingly being reported, to the government and the public, on a subentity basis. Adequate criterial foundations do not exist to permit the effective general prescription of specific segment delineations, nor is it known whether such criterial assists can be usefully developed.Demands for segmentation in financial reports are currently intense. Actual reporting practices are largely nonstandardized as to either the definition of segments employed or, the disclosure modes used to present them. Neither conceptual nor theoretical supports are now adequate in guidance to the forms and levels of segmentation activity now required. Prerequisite to effective development of such supports is an-adequate understanding of the corporate diversification phenomenon itself. This dissertation project investigates and analyzes the nature of corporate diversification, as manifested in (1) its historical evolution; (2) general comprehensions of the phenomenon, as evidenced in published opinions and conceptual reasoning schemes of both authoritative experts and lay investors; and (3) formal research by others. Additionally, the results of these investigations and analyses are developed into conceptual schemes and theoretical frameworks, at moderate levels of abstraction.
Date: May 1974
Creator: Bostrom, Donald E.
Partner: UNT Libraries

A Study of Career and Retirement Satisfactions for Retired Military Officers

Description: The purpose of the study is to measure satisfactions for United States retired military officers and to determine if there is a relationship between retrospective military career satisfactions and current second career or retired satisfactions. Hypothesis I states that there is a positive relationship between a retrospective measure of an officer's military career satisfactions and his current second career satisfactions. Hypothesis II states that there is a positive relationship between a retrospective measure of an officer's military career satisfactions and his retirement satisfactions. The first conclusion is that Hypotheses I and II are supported. Pearson coefficients of correlation indicate that a positive relationship exists for each hypothesis. For Hypothesis I coefficients range from .040 for pay to .270 for co-workers. All are significant at the .01 level except pay, and there is no evidence that the pay coefficient is statistically significant. The coefficients of correlations supporting Hypothesis II range from .164 for work to .415 for finances. All coefficients are significant at the .01 level. All distributions are skewed. The skewness and possible homogeniety of the sample may in all probability account for the low values of the coefficients. The second conclusion is that military officers receive greater satisfactions from their military careers than workers in civilian industry. When retrospective military career JDI means are compared with industry JDI means, the former score higher for work, promotion, and co-workers at the .01 level and supervision at the .05 level. There is no evidence of a significant difference between the two pay means. Moreover, when retrospective military JDI means are compared with current second career JDI means, the former score higher for total score, work, promotion, and co-workers at the .01 level and supervision at the .10 level. The latter score higher for pay at the .10 level. The third conclusion ...
Date: August 1975
Creator: Bruce, Joe B.
Partner: UNT Libraries

Financial Leverage and the Cost of Capital

Description: The objective of the research reported in this dissertation is to conduct an empirical test of the hypothesis that, excluding income tax effects, the cost of capital to a firm is independent of the degree of financial leverage employed by the firm. This hypothesis, set forth by Franco Modigliani and Merton Miller in 1958, represents a challenge to the traditional view on the subject, a challenge which carries implications of considerable importance in the field of finance. The challenge has led to a lengthy controversy which can ultimately be resolved only by subjecting the hypothesis to empirical test. The basis of the test was Modigliani and Miller's Proposition II, a corollary of their fundamental hypothesis. Proposition II, in effect, states that equity investors fully discount any increase in risk due to financial leverage so that there is no possibility for the firm to reduce its cost of capital by employing financial leverage. The results of the research reported in this dissertation do not support that contention. The study indicates that, if equity investors require any increase in premium for increasing financial leverage, the premium required is significantly less than that predicted by the Modigliani-Miller Proposition II, over the range of debt-equity ratios covered by this study. The conclusion, then, is that it is possible for a firm to reduce its cost of capital by employing financial leverage. A secondary conclusion that can be drawn from this study is that earning power is an important variable to consider for inclusion in a regression model intended for use in investigating the effect of financial leverage on the cost of capital. The estimated partial regression coefficient of the earning-power variable was negative and highly significant in every cross-section year. Furthermore, earning power showed strong negative partial correlation with the debt-equity ratio. Therefore, omission ...
Date: December 1977
Creator: Brust, Melvin F.
Partner: UNT Libraries