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Implementation of Marketing: A Study of Various-Sized Banks
The implementation of marketing among bank executives has been late and slow. In recent years, deregulation, and resultantly, a more competitive environment have motivated the retail banking industry to be exceedingly market oriented and to implement marketing more thoroughly. This study explores the implementation of marketing by various sized Indiana banks after two succeeding deregulation […]
The Role of Electronic Spreadsheet in Small Firm Planning
Microcomputer technology and spreadsheet software are widely available to small businesses and offer the small firm owner a means of planning more effectively and efficiently. A survey of the planning practices of electronic spreadsheet owners reveals a gap between ownership of the planning tools and their effective use. The study shows the importance of preplanning […]
Passing on the Family Business Under the Restrictive Estate Freeze Rules
The Revenue Act of 1987 and the Technical Miscellaneous Revue Act of 1988 have effectively eliminated the preferred stock recapitalization and other estate freeze techniques. Instead of helping small businesses and individual taxpayers by simplifying the tax structure and lowering tax rates, it has become impossible for many small business people to pass on the […]
Achieving Performance Excellence: Training the Trainer
During the last decade many organizations have reduced the number of middle level managers and shifted the emphasis in managerial work from the traditional functions of motivating and controlling to the less familiar roles of coach, facilitator, and trainer. What has not been recognized is that not only are managers unfamiliar with these new roles, […]
Measuring White-Collar Productivity
Currently over seventy percent of the work force is employed in white-collar jobs. The implication of white-collar productivity for organizational growth and competitiveness is extremely significant. It is easy to measure the productivity for blue-collar employees, as the inputs and outputs are well defined. However the process of measuring the productivity of the white-collar productivity […]
Managing Retention in Big Eight Public Accounting: Why Employees Stay
Previous studies analyze turnover in public accounting by focusing on why employees leave. None has discussed the critical question of why employees stay. The present article reports results from a survey of Big Eight public accounting employees who discussed their reasons for staying, and suggests approaches for improving retention. download .pdf
A Control Model for Assessing Quality Costs
Measuring quality costs is becoming an increasingly more important task for accountants. This is especially true in light of new definitions and goals of quality programs, which are primarily to produce goods and services with zero defects while preventing problems, improving reliability and eliminating waste. This article examines how accountants can provide cost information using […]
The States’ Regulatory Climate: Distortion in Public Utility Underwriting Costs
This study examines the distortive effects of the states’ regulatory climate on the underwriting costs of new equity issues of public utilities. Each state has its own public utility commission (or public service commission) to regulate the natural monopolies of public utilities. The wealth-maximizing behavior of utilities is constrained by the rate-making process monitored by […]
Agricultural Options As A Management Tool
Agricultural markets for commodities have tended to be unstable with high variability in prices received by producers from year-to-year. These conditions have always made production planning very risky over time. For this reason and others, since 1933, the federal government has supported commodity prices in one fashion or another at or near break even. Support […]
Bringing Business Experience to the Nonprofit Sector: What Works and What Doesn’t
Five distinguishing characteristics of nonprofit organizations are identified and explored. They are: a different and more complex environment, more altruistic purposes with strong traditions, importance of motivating and rewarding volunteers, staff structures that exist in parallel with volunteers, staff structures that exist in parallel with volunteer structures, and frequent short-run/annual budget orientations as opposed […]
