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The Influence of Electronic Transmission on Written Communication
The primary objectives of the study were to determine the principal influences of electronic mediation on textbased communication as perceived by experienced users and to provide a basis for additional research including nonusers and novice users. To achieve the first objective, the Delphi technique was employed to obtain the opinions of experienced users of computer-based communication systems. The members of the Delphi panel […]
FASB Damage Control for Small and Medium-Size Firms: A Strategy to Influence Rule-making
Accounting rules promulgated by the Financial Accounting Standards Board (FASB) can have economic consequences for most firms in the United States. The objective of this paper is to provide a cost-effective lobbying strategy for small and medium-size firms. It includes a brief discussion of the potential economic consequences of new accounting rules and of the structure and operating procedures of the FASB. […]
A Performance Model for Staff Internal Auditors: Implications for Personnel Management
Understanding individual traits associated with successful performance in internal auditing is needed to enhance efficiency in personnel policies affecting staffing, career development, and retention of auditors and managers trained in internal auditing. This study attempted to ascertain salient characteristics of individuals that may be associated with successful performance, by examining traits of successful and less successful auditors of a large manufacturing firm. The results […]
Selection of Commercial Bank CEOs in the Deregulated Environment: Influencing Factors
Deregulation is having a major impact on all aspects of firm behavior in the banking industry. Bankers now find themselves in a more competitive environment which may require different operating rules for firm growth and profitability. To understand the types of adjustments that are taking place in this market, a national survey of 410 commercial bank chief executive officers (CEOs) was conducted […]
Estimating Systematic Risk With Long-Term Growth Forecasts and Analyst Following
According to the capital asset pricing model, a stock’s required rate of return is determined by systematic risk, otherwise known as beta. Usually betas are estimated using historic data. It is shown here that future betas have a stronger relationship to analysts’ long-term growth forecast than to historic betas. download .pdf
Organizational Resource Allocation Decisions: The Role of Power
A power control framework of organizations predicted that the degree of control exercised by management in resource allocation decisions is affected by the basis of power and perceived availability of resources. Results from experimental cases support the prediction that the basis of power has a consistent effect on resource allocation decisions. However, the effect of the perceived availability of resources varied according to […]
Extending Cost-Volume Breakeven Analysis to Include Flexibility
Recently many manufacturers have emphasized the enhancement of customer service through increased manufacturing flexibility. Sophisticated models exist for the justification of modern automation technologies which could have an impact on manufacturing flexibility, but practitioners are more likely to utilize a simple tool such as cost-volume breakeven analysis. Indeed, much of the difficulty that managers have in justifying modern automation technologies may be due to […]
An Economical Method For Correcting Forecasting Error
The purpose of this discussion is to present to business forecasters and others who utilize forecast information a method for improving forecast performance. We summarize the generation of a forecast; evaluation of a forecast; and by example illustrate the optimal linear correction method for improving forecast accuracy. This technique permits forecasters and others to decompose forecast error into its components, and, in […]
