This dissertation addresses the influence of "positivism" in accounting research. Accounting research has been overwhelmed by "positivism" to the extent that the "scientific method" has become sacrosanct. The dysfunctional consequences include the extreme emphasis placed on methodology. Researchers believe that the methods applied, rather than the orientations of the human researcher, generate knowledge. This belief stems from an extreme objectivist ontological orientation. A second consequence of the "positivistic" influence is a change in direction of intellectual inquiries. Obsession with measurement and quantification has all but eliminated concern for values. Specifically this dissertation asserts that the "scientific method" has been misapplied and misunderstood. The misapplication is that a method developed in the natural sciences has been blindly accepted and endorsed in the social sciences. It has been misunderstood in the sense that the abstract Cartesian-Newtonian view of reality has been mistaken for reality itself. The ontological assumptions inherent in this view have become integrated in the Western mind. The axiomatic nature of these assumptions have been ignored. The primary purpose of this dissertation is to project a point concerning research and knowledge. Hence, there are no "research findings" in the conventional sense.

This study evaluated the changes which occur in manufacturing organizations in the plastic molding industry which implement statistical process control (SPC). The study evaluated changes in product quality, consistency, cost, changes in employee attitudes, and changes in the organization structure which occur after the implementation of SPC. The study was conducted in two phases. Phase 1 consisted of an exploratory field study of a single manufacturing company. Phase 2 consisted of a field survey of three manufacturing companies in the same industry. An unexpected opportunity to evaluate the differences in effects of successful and unsuccessful SPC implementations occurred during the field survey. One plant, whose management assessed their SPC program as being unsuccessful, reported no economic or quality benefits from SPC. Neither did this plant report any changes in the attitudes or behavior of their employees. Neither of these findings was surprising since this plant was the only one of the four study plants which implemented SPC as a quality control program with no participation from the production department. The three plants whose management assessed their SPC programs as being successful reported reduced product variation and a decrease in the proportion of defective product produced as a result of SPC. …

While the proliferation of literature on the subject of growing incivility in society demonstrates the increasing importance given to civility by corporate America, there has been little academic investigation of the concept. The limited number of academic studies on civility reveals immense negative consequences for uncivil behavior. One question for marketers of businesses is whether lack of civility among front-end personnel can negatively influence sales. This dissertation is an attempt to fill this research gap by exploring responses to uncivil behavior under the theoretical framework of attribution theory. Using the CDSII scale based on attribution theory, experimental research design was used with current civil and uncivil behavior by the store employees and past experiences (positive, negative, and no-experience) with the store as stimulus. The consumers' perception of civility, attributions and behavioral intentions were measured and used as dependent variables. The results of the experiment showed that when a customer discerns employee behavior to be uncivil, the customer's perception of the level of the ability of the employee to control his own behavior decreases. The results of the study enhance the knowledge of two important consumer behaviors, namely complaining and switching behaviors by empirically studying their antecedents in a particular market …

The purpose of the study was to determine what differences in work attitudes, if any, exist in the American workforce within various demographic groups, and what implications such differences have for managers. Age, level of education, college major, race, sex, pay method, skill level and job classification were chosen to be the independent variables. Current literature indicates that a shift in values has influenced many areas in society in the last two decades. This study was an attempt to determine if the work values of the general population are related to the above eight independent variables.

Social exclusion has garnered much attention from researchers across the social sciences, especially among social psychologists. However, given the fact that social relationships and consumption are two of the central activities in daily life, there is surprisingly little research on the impact of social connection threats within the realm of consumer behavior. This study examines the effect of social exclusion on proenvironmental behavior and green consumption. More precisely, the objectives of this study are threefold. The first objective is to examine whether the findings in social psychology literature on how excluded individuals respond to exclusion when they are exposed to proenvironmental consumption behavior. The second objective of this research is to find the underlying mechanism and to rule out some of the possible explanations (e.g., mood) for this effect. The final objective of this study is to establish some of the boundary conditions (individual differences and situational factors) for the proposed effect. The hypotheses of this study were developed based on two main theoretical bases borrowed from social psychology literature: empathy-altruism hypothesis (Batson 1991) and social reconnection hypothesis (Maner et al. 2007). Overall, it was proposed that while social exclusion decreases individuals’ inclination to engage in proenvironmental activities, socially excluded …

Statistical quality control (SQC) is one technique companies are using in the development of a Total Quality Management (TQM) culture. Shewhart control charts, a widely used SQC tool, rely on an underlying normal distribution of the data. Often data are skewed. The inverse Gaussian distribution is a probability distribution that is wellsuited to handling skewed data. This analysis develops models and a set of tools usable by practitioners for the constrained economic statistical design of control charts for inverse Gaussian distribution process centrality and process dispersion. The use of this methodology is illustrated by the design of an x-bar chart and a V chart for an inverse Gaussian distributed process.

This research was undertaken to test the effects of conservatism on the decisions made by auditors. The evaluation of the research results provided by the two psychological tests indicated that, when measured on the construct of resistance to change, auditors as a group are essentially heterogeneous and slightly conservative. However, the auditors' test scores on the construct of aversion to risk reflected a homogeneous group who were distinctly conservative. Based on these results, this research seems to indicate that the firm effect is more important in auditors' decision making than personal characteristics except, perhaps, in the area of compliance testing decisions. If this is indeed the case, it could be said that the different audit philosophies held by the public accounting firms and instilled in their auditors may be the prime cause of the substantial differences that have been continuously found in auditor judgments.

The problem with which this study is concerned is that of determining and analyzing the problems of human resources created in Iran. These problems are rooted deeply and stream from Iranian history, culture, and social environment. The main purposes of this study are three. The first is to determine and analyze problems of human resources created in Iran, including social environment, education, and employment. The second is to study and evaluate the manpower policy of Iranian economic development. The third is to apply human resource development in planning, educating, training, and developing the human resources required for the economic development of Iran. Based on the reports and recommendations of the three research groups, a detailed plan and strategies are written to develop Iran's human resources.

The problem with which this investigation is concerned is that of determining the predictors, correlates, and consequences of job satisfaction in a university library. A managerial model was constructed for the purpose of providing an overall framework of analysis. It was hypothesized, in the managerial model, that organizational effectiveness in any organization is linked closely to the concepts of job satisfaction and employee satisfactoriness. These two concepts, in turn, are closely related to managerial behavior.

Despite the obvious importance attached to the psychological significance of height and weight in everyday life, few researchers have studied the relationship of these variables to the sales performance of ordinary life insurance salesmen. In the present study, it was hypothesized that (1) taller and/or heavier ordinary life insurance salesmen are more successful than shorter and/or lighter ordinary life insurance salesmen; (2) those who possess more "ideal statures" are more successful than those who do not; and, secondarily, (3) life insurance companies tend to hire taller and/or heavier applicants for life insurance sales positions. The results of this study offer further support for the view that many sales managers and recruiters tend to believe that "the bigger they are, the better," and to select applicants accordingly, with the qualification that in this sample, female agents were taller, but lighter than average. These findings are discussed in terms of their implications for the life insurance industry and future investigations.

Despite a long-standing tradition to view gender as a unitary theoretical construct, there is an increasing approbation afforded to gender identity as a multifarious construct. Over and above physiological characteristics, gender identity is a psychological and a social construct. More than simply a biological classification, both gender and gender identity have been explored as portentous moderators of consumers' cognitive and emotive states, brand attributions and shopping behaviors. How might gender differences be manifested in building and sustaining brand relationships? This is the seminal question addressed in the present research. The overarching objective of this research is to address how the broadened conceptualization of gender impacts customer-based brand equity across U.S. and Chinese consumers. The focal populations of interest are related to markedly different levels of brand penetration in each a post-developed and transitional market setting. Furthermore, it provides a platform for investigating how gender identities may differ across two of the largest consumer buying groups in the global marketplace. Toward this goal, this research explores the multidimensionality of gender as a construct, and then empirically investigates how an extended view of gender may or may not impact consumer-based brand equity. Based on an integration of extant theories in gender identity …