Constructing an Effective Annual Departmental Report

Departmental strategic needs are wide-ranging placing increased demands on chairs to broaden their roles. To meet growing strategic demands, chairs must systematize the gathering of pertinent analytics and information. This workshop identifies important items to include in annual departmental reviews and how to leverage data towards positive departmental change

Data-Informed Program Planning for Academic Chairs and Directors

Presenters and participants will engage in conversations related to data-informed decision making for academic departments and programs. Emerging strategies and best practices in data analysis will be employed to address critical questions related to cost efficiency, enrollment trends, and faculty load at the program level

Early Nineteenth Century Accounting by an Adolescent Merchant

Laurie J. Henry, PhD, CPA, CGFM, is an associate professor of accounting, in the Department of Accounting, College of Business and Public Administration, Old Dominion University, Norfolk, VA 23529-0229. Michael E. Bitter, Ph.D., CPA, is a professor of accounting, in the School of Business Administration, M.E. Rinker, Sr. Institute of Tax and Accountancy, Stetson University, Deland, FL 32723

Accounting Administrator Perceptions of Impediments to Seeking AACSB Accounting Accreditation

As of April, 2012, only 168 U.S. institutions had attained and maintained AACSB accounting accreditation. Our objective was to determine why more U.S. institutions have chosen not to pursue AACSB accounting accreditation by identifying accreditation-related issues that are perceived to reduce an institution’s interest in seeking and/or ability to attain it. Surveys were returned by 103 of the 303 accounting program administrators at U.S. institutions with AACSB business (but not accounting) accreditation. The 86 respondents from units not pursing accounting accreditation neither agreed nor disagreed attainment of accounting accreditation would be valued by their institution’s internal constituencies or would enhance their unit’s reputation. Further, these respondents generally perceive their unit meets AACSB accounting pre-conditions and would have the ability to meet most accounting accreditation standards if they chose to pursue accounting accreditation. The issues of most significance are resource-related – securing the necessary resources to achieve their mission and action items and to meet AACSB standards on faculty sufficiency. Overall, the respondents’ lack of interest in accounting accreditation reportedly has less to do with the inability to meet accreditation standards and more to do with a lack of perceived value in accounting accreditation to warrant commitment of necessary resources

Promising digital practices for nondominant learners

This case study took place during an after-school program in a public Texas school district along the U.S./Mexico border. We explore a focal participant’s technology access and use as part of our larger digital literacy research. We asked: What in- and out-of-school digital literacy skills, access, and experiences did Robot Boy (pseudonym) possess? How did he behave as a rhizome? Overarching theoretical frameworks were postmodernism and New Literacy Studies; within these theories, we focused on rhizomic principles and digital literacies. This research is part of a larger mixed methods research study (Bussert-Webb & Henry, 2016) focused on an exploration of Latino children’s digital literacy and online reading. Data sources included participant observation, interviews, and the Digital Divide Measurement Scale for Students (DDMS-S). Interviewees included 16 children (including Robot Boy) and six Latino staff; 310 children (87% Latino) responded to the DDMS-S. Emerging qualitative themes were Robot Boy’s responses to rhizomic rupture. Robot Boy, a bilingual and biliterate middle school youth, demonstrated promising digital practices, which we can apply to other nondominant learners. He assigned rupture by reworking restrictive maps, collaborating with others, and valuing diversity to create multiple pathways

The Role of Knowledge in Information Technology Project Governance

IT governance, the distribution of decision-making concerning IT, has primarily been studied at the organizational or, more recently, the business unit level. However, many IT decisions take place in the context of IT projects, making it important to understand governance issues at the project level. This research develops a project-level conceptualization of IT governance that draws from both the governance and project management literatures. A model of how IT project governance arrangements are influenced by the distribution of business and IT knowledge and the impact on project performance is also proposed. This model will be tested using matched surveys from business and IT managers involved in IT projects

Payroll Tax Incidence on Small Businesses: An Empirical Investigation of Shifting the Payroll Tax Burden

The payroll tax earmarked for  the financing  of social security  benefits has been the leading growth  tax on small businesses over the past few decades. Small businesses pay more  in payroll  tax than in any other form of tax. Indeed, these taxes are levied on small businesses irrespective of their profits. The statutory incidence of one-half of the payroll tax being paid by the employer and one-half by the employee may be very different from the actual incidence of the tax due to employer shifting mechanisms.While there has been considerable conjecture about the shifting of the payroll tax burden, there has been very little research that has explicitly studied the shifting mechanisms undertaken by small businesses. In this study, responses were elicited from a sample of 182 small business owners in the Hampton Roads area of Virginia to ascertain whether the payroll tax is shifted by passing ii on to the consumer by way of increased prices, passing it on to the employee by way of reduced wages, or absorbed by the business reducing profits. This inquiry found that,  in general, small businesses are not likely to shift the employer 's share of the tax burden to employees. Specifically, the most popular alternative in dealing with payroll tax increases was lo increase prices for their product/service