Effect of Outcome Knowledge On Repeated Performance Evaluations

Outcome information has been shown to have a significant impact on performance evaluations in a wide variety of decision settings. Studies of outcome effects on performance evaluation typically examine a one-time decision. Often, however, managers must repeatedly evaluate performance. This study examines how outcome information affects the revision of multiple performance evaluations over time. The results have important implications for research into the sensitivity of evaluators to the sequence of the receipt of positive and negative information. Implications of these results for performance evaluation in multiple areas of business are discussed

Supporting Continuous Improvement: An Accounting Based Control System

Business Administratio

Students’ Expectations Within a Nontraditional College of Business Classroom

Students in a college of business classroom have various expectations regarding the faculty member and the course. If the faculty member fails to meet those expectations, the resulting misalignment can cause misunderstandings and other issues. This study attempts to understand the expectations of nontraditional students to assist faculty in identifying the potential areas of misalignment. Using a series of modified questions from Schmitt, Larsen, Miller, Badawy, Dougherty, Sharma & Benson (2013), this study reports the results of a survey of 152 upper-division undergraduate and graduate students from the college of business at a regional university with a teaching mission. The findings indicate that students’ primary expectations included in-class discussions and text-book use, faculty interactions with students while in class, and timely responses by faculty to questions

An Empirical Investigation of the Value Index: Linking Perceived Importance to Satisfaction

Modern management accounting systems have evolved to support total quality management. One example of this is target costing – a planning tool that incorporates product cost into the design process. To guide the value engineering efforts of the target costing process, the value index links the importance of product features desired by the customer to the functional components designed into the product. To add value, the product must be designed in such a way that customer satisfaction is increased. This study shows that the value index can be used to guide the design process so that higher levels of customer satisfaction are attained

A Course Format for Problem-Based Learning in Accounting

Drawing on the objectives recommended in accounting literature, we suggest a course format that requires students to be independent problem solvers and promotes life-long learning. The classroom experience uses Problem-Based Learning techniques and the FASB Codification as the primary research database in the course. For each of the five weeks, students worked with partners from public accounting firms to research and present conclusions to real problems provided by the partners. Using creative design and delivery, accounting programs can adapt to the rapidly changing standards of the profession. Merging accounting practice into the classroom is one way to do that

The Effect of Returns History on the Current Period Relation Between Returns and Unexpected Earnings

This study applies a model of systematic belief revision to examine the effect of the relation between current-period unexpected earnings and prior-period security returns on the current period relation between those unexpected earnings and returns. Cross-sectional analysis blurs the effects of past information on current returns in a manner that makes it easy to overlook any dependence on historical patterns in this information. We show that the market responds to earnings innovations conditional on these patterns but does not respond in the manner predicted by the Hogarth and Einhorn (1992) belief adjustment model. Nonetheless, the results suggest that individual decision processes are detectable in capital markets data.Capital marketing data, Returns, Unexpected earnings

The Effective Delivery of a Streaming Video Course Lecture

This study compares the effects of a faculty-read non-interactive streaming video lecture to the same lecture read by paid actors on student performance and perceptions. The scope of the study is limited to one learning objective of the first accounting course. No significant differences were found in student performance (n = 46), as measured by quiz grades, or student perceptions, as measured by a survey instrument, between the lectures read by faculty members and the lectures read by actors. These findings have implications for authors of online course content because the results suggest that the effectiveness of a non-interactive video presentation might not be dependent on the presenter. Faculty time might best be spent developing content with paid student actors going on-camera for recording the actual presentation.Streaming video lecture, online course,