Scholarly Work - Business
Permanent URI for this collectionhttps://scholarworks.montana.edu/handle/1/9306
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Item Me first, then the environment: young Millennials as green consumers(2018-04) Naderi, Iman; Van Steenburg, EricPurpose This research aims to shed greater light on millennials' green behavior by examining four psychographic variables (selfless altruism, frugality, risk aversion, and time orientation) that may be relevant to millennials' motives to engage in environmental activities. Design/methodology/approach Data were collected from a sample of younger millennials (n = 276; age = 18 to 30) using a self-administered questionnaire. The data were then analyzed using structural equation modeling (SEM) technique. Findings Overall, the results of the study reveal that rational and self-oriented rather than emotional and others-oriented motives lead millennials to act pro-environmentally. Practical implications The findings of this study have implications for environmental advocates, policymakers and green marketers. For instance, the findings suggest that environmental regulators and lawmakers should continue their efforts to provide economic incentives to encourage pro-environmental purchases among millennials. Additionally, marketers of green products may pursue self-directed targeting strategies in promoting green products among millennials. Originality/value Millennials grasp the environmental consequences of their actions and have the education, motivation and social awareness to participate in the green movement. However, they have not truly begun to fully integrate their beliefs and actions. The present study is an initial attempt to address this issue by investigating various psychological factors that are relevant to the millennials' core behavioral motives.Item Analysis and action: The political will and public will approach(2018-05) Raile, Amber N. W.; Raile, Eric D.; Post, Lori A.Addressing complex social problems requires the implementation of public policies in support of positive social change efforts. Both political will and public will are crucial elements of such efforts. This article details an approach for analysis and action consistent with other action research approaches that facilitators can use in analyzing and subsequently helping to build political will and public will to address social problems. This article outlines a basic toolkit for action researchers working in the public policy arena. Four basic and iterative tasks, based on formal conceptual definitions of political will and public will, make up this approach for analysis and action. These tasks are stakeholder identification, assessment of stakeholder views of problems and solutions, alignment of problem and solution understandings, and the building of firm commitments and mutual accountability. Action researchers working to bring about positive social change through public policy can use this approach to structure their efforts.Item A Theater Intervention to Promote Communication and Disclosure of Suicidal Ideation(2017-05) Keller, Sarah N.; Austin, C. Graham; McNeill, VanessaYoung adults from Montana have a higher rate of suicide than their national counterparts. There is a clear need for targeted interventions to address this disparity. The authors evaluate a community-based, narrative theater project designed to increase awareness and use of suicide-prevention resources among eastern Montana youth. As a first step, seven group interviews with Montana young adults (n = 27) were conducted to identify current perceptions about suicide and suicide prevention. Interviews were conducted before and after subjects were exposed to a community-based theater production about suicide. Emergent thematic categories were organized using the four main constructs of the extended parallel process model. After the performance, participants expressed increased awareness of prevention resources; perceived susceptibility to the threat of suicide and depression; and self-efficacy for accessing help and assisting others. There were mixed results for perceived response efficacy. Implications and recommendations for intervention development are discussed.Item "Bang for buck" in microfinance: Wellbeing mentorship or business education?(2018-06) Gamble, Edward N.Within the microfinance literature, there is a growing interest in institutional logics. This paper explores ways that microfinance institutions can overcome the logic-tension of offering developmental programs and maintaining financial stability. First, I conduct a randomized control trial in Uganda to examine the financial and non-financial outcomes of loan recipients. Second, I use results from the field experiment, in a resource allocation model, to optimize the goals of a lending institution. I find that wellbeing mentorship, rather than business training, is the best ‘bang for buck’ when considering the interests of both the women entrepreneurs and the microfinance lending institution.Item Department vs. Discount Store Patronage: Effects of Self-image Congruence(2018-05) Sung, Eunyoung (Christine); Huddleston, PatriciaPurpose This paper explores the antecedents and consequences of consumers’ need for self-image congruence on their retail patronage of department (high-end) and discount (low-end) stores to purchase name-brand products in two product categories, apparel and home décor. It also compared online to offline shopping and considered two mediator variables, frugality and materialism. Design/methodology/approach The paper analyzed the hypothesized relationships using structural equation modeling (SEM) and MANOVA. Study 1 suggested the model using secondary data, and Study 2 measured and confirmed the relationships using scenario-based online survey data. An MANOVA test was used to compare the shopping behavior of consumers with high and low need for self-image congruence. Findings A strong causal link was found between concern with appearance and need for self-image congruence, and a positive relationship between need for self-image congruence and high- and low-end retail store patronage offline and online. While the group with high (vs low) need for self-image congruence was more likely to patronize department stores, unexpectedly, both the high and low self-image congruence groups were equally likely to shop at discount stores. Practical implications The findings suggest that marketing messages focusing on concern for appearance may succeed by tapping into consumers’ need for self-image congruence with brand product/retail store images. Results also showed that consumers with high self-image congruence often patronize discount retail stores, suggesting marketing opportunities for low-end retailers. Originality/value Because consumers with high need for self-image congruence patronize both department and discount stores, it is suggested that self-image congruity may be multi-dimensional. The current study is also the first to examine structural relationships to test patronage behavior between department and discount stores offline and online.Item Current Opinions on Forensic Accounting Education(2018-01) Kramer, Bonita; Seda, Michael; Bobashev, GeorgiyPurpose This paper aims to determine current views of educators and practitioners regarding forensic accounting education, given the recent dramatic growth in the number of colleges and universities offering such education. Design/methodology/approach Survey, with statistical analysis of responses. Findings Results find that while both groups agree the demand for forensic accounting services will increase in the near future and that they prefer a separate course or degree be offered at the graduate and undergraduate levels, there are several significant differences between the educators’ and practitioners’ opinions on forensic accounting content and preferred teaching techniques. Practitioners consider topics outside traditional accounting as more important to include in forensic accounting education, and more highly value teaching techniques that add an experiential learning component. Practical implications Results can be useful to educators who have not considered offering forensic accounting courses or who wish to refine or update their existing forensic accounting education. Students seeking a career in forensic accounting can also use these results to facilitate their course choices to develop skills that employers value. Social implications These results find that practitioners value some nontraditional accounting skills, such as in forensic technology and interviewing, more highly than academics, which suggests accounting educators may need to develop interdisciplinary approaches to forensic accounting education. Originality/value As the number of institutions offering forensic accounting education has dramatically increased, current views of forensic accounting educators and practitioners are needed.Item Defining and Quantifying the Pension Liabilities of Government Entities in the United States(2018-01) Jepsen, Nathan H.; Ruddy, John A.; Salerno, David F.In today's low interest rate environment, accounting standards and investment return assumptions are crucial when determining the amount of defined benefit pension plan obligations. Examining public pension plan data provided by the U.S. Census Bureau, we show a negative trend in pension plan liabilities of government entities in the U.S. Despite using aggressive return and discount rate assumptions, defined benefit pension plans of government entities in the U.S. currently have an estimated pension liability of over $1 trillion. When more realistic investment assumptions are utilized, the estimated defined benefit pension liability increases to over $5 trillion. Although over the past twenty years, while many for‐profit companies have eliminated defined benefit pension plans years to avoid the risk of underfunding, a high percentage of federal, state and local governments continue to offer defined benefit pensions plans to new and current employees. This has led to growing pension liabilities for government entities in the U.S. resulting in problematic financial positions, difficult decisions, and grim future outlooks.Item Women don't ask: an investigation of start-up financing and gender(2018-06) Kwapisz, Agnieszka; Hechavarría, Diana M.Are women less likely to ask for help financing their businesses? This study investigates whether gender is a factor that impacts the propensity to ask for financing among nascent entrepreneurs. We also investigate if start-up helpers, who do not have an ownership share, have an impact on the likelihood of asking for financing, specifically between men and women. Our findings suggest that being female significantly decreases the probability of asking for financing and the presence of start-up helpers significantly increases the incidence of asking for financing in the nascent stage. In addition, among those who created new firms or were still in the start-up process, the number of start-up helpers exponentially increased the incidence of asking for financing among female founders. We use the Panel Study of Entrepreneurial Dynamics II data, the largest, nationally representative, and longitudinal database on nascent entrepreneurs for the United States.Item Gravity Payments, Inc.: Setting the World or Itself on Fire?(2018-12-01) Bryant, Scott E.; Wong, Kenman L.Dan Price, the founder and CEO of Gravity Payments, Inc., decided to give his employees raises—big raises. He announced that all employees would make a minimum of $70,000 (phased in over a three-year period). Some were only making $35,000 at the time, and the change would effectively double their salaries. The employees were ecstatic and Price made national news. In addition, Price decided to reduce his nearly million-dollar salary to just $70,000 and use a significant portion of the company’s anticipated $2.2 million profit per year to pay for the raises. The case poses questions about pay equity, equality and justice, employee motivation and the impact of internal company decisions on stakeholders.Item Imprinting with purpose: Prosocial opportunities and B Corp certification(2018-03) Moroz, Peter W.; Branzei, Oana; Parker, Simon C.; Gamble, Edward N.Certified B Corporations are ventures that have chosen to embrace third party voluntary social and environmental audits conducted by an entrepreneurial non-profit enterprise called B Lab. In this special issue, we focus on the lifecycle of Certified B Corporations and its relation to the entrepreneurial journey. We highlight research at the intersection of opportunities and prosocial certification to identify patterns and processes which add significant value to ongoing conversations in the field of entrepreneurship while charting new research pathways. We develop a framework of prosocial venturing and certification that pinpoints several elements of likely consequence and curiosity. This offers new insights about the entrepreneurial process that hint at the importance of opportunity, identity metamorphosis and sedimentation/superseding work. We thereby interpret how the exploration of prosociality may add to conversations on how and why ventures resist or embrace change over time, to what effect and ultimately, how opportunities may be reBorn.