The objectives of the thesis research were twofold. One objective was to conduct an exploratory investigation of the underlying response mechanism to an auditor's request for confirmation of accounts receivable. The second objective was to investigate the validity of confirmation evidence. Validity was defined in terms of detection of errors.

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.

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. …

This research examines problem definition as the first step in a sequential problem solving process. Seventy-seven managers in four diverse organizations were studied to determine common characteristics of problem definers. Among the variables considered as differentiating problem definers from non-problem definers were cognitive style, personal need characteristics, preference for ideation, experience, level of management, and type and level of education. Six hypotheses were tested using the following instruments: the Problem Solving Inventory, the Myers-Briggs Type Indicator Schedule, the Preference for Ideation Scale, the Edwards Personal Preference Schedule, a Problem Definition Exercise, and a Personal Data Questionnaire. Among the managers studied, only twelve were found to be problem definers. Such small numbers severely limit the ability to generalize about problem definers. However, it is possible that problem definers are scarce in organizations. In terms of cognitive style, problem definers were primarily thinking types who preferred evaluation to ideation in dealing with problems, making judgmental decisions on the basis of collected facts. Problem definers were not predominant at lower levels of the organization. One-third of the problem definers held upper level management positions while another one-fourth were responsible for specialized activities within their organizations, overseeing special projects and individuals much like upper …

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 …

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.

The psychological characteristics of programmers are believed to be important determinants of programming productivity. However, little evidence is available to support this contention. This investigation, motivated by the lack of such evidence, was concerned with determining the influence of the programmer's cognitive complexity (differentiation and integration) and experience on comprehending and modifying programs of different levels of complexity. Data were collected from ninty-three graduate and undergraduate students in a classroom experimental setting. In the first phase of the experiment, a background questionnaire was administered in order to collect experience and other demographic information. Also, a domain-specific Role Construct Repertory (REP) Test was administered to collect cognitive complexity information. In the second phase, the subjects were randomly assigned to either the program comprehension group or to the program modification group. Both groups used two COBOL programs of differing levels of complexity to do comprehension and modification exercises. Three sets of hypotheses were tested. The first set of hypotheses was designed to evaluate the direction and strength of the relationship between cognitive complexity and program comprehension and modification. The second set of hypotheses was designed to evaluate the combined influence of cognitive complexity and program complexity on the comprehension and modification of …

The purpose of this research was to determine if personality type and system response time have any effect on state anxiety and user response time. The sample for this study consisted of senior and graduate level college students who possessed basic know 1 edge of a text editor. Each test subject was administered the Jenkins Activity Survey to determine scores for Type A versus Type B, speed and impatience, involvement, and competitiveness. The test subjects were randomly assigned to one of three treatment groups (good, variable, and poor system response time). They were required to edit a text file which contained multiple errors. The test subjects were provided hard copies of the file with errors (errors highlighted) and the file as should appear without the errors. The test situation for each test subject was identical, except for changes in system response time. The A-state scale of the State-Trait Anxiety Inventory (STAI) was administered to the test subjects immediately prior to the edit task in order to determine pre-task state anxiety levels. The A-state scale of the STAI was again administered immediately after the edit task in order to determine post-task state anxiety levels. Analysis of variance, analysis of covariance, regression, …

The purpose of this dissertation is to examine the effects of activity-based costing (ABC) and activity-based management (ABM) on managerial and employee behavior.

The present auditing environment involves increasing audit costs and potential legal liability. Increasing audit costs mandate methods to make the audit more efficient, while the credibility of audited financial statements depends on audit effectiveness. Internal accounting control evaluation impacts both the efficiency and effectiveness of the audit process since this judgment establishes a basis for determining the timing, nature and amount of auditing procedures to be performed. Results of previous research, however, have indicated that variance does exist in auditors' evaluations of internal controls. While individual differences have been given as an explanation of the variance, no research has successfully isolated which individual differences relate to differences in judgment. This study examined the possibility that cognitive style, defined as the mode of processing which individuals use in their perceptual activities, was an individual difference which could explain some of the variance in internal control judgments. The Myers-Briggs Type Indicator (MBTI) was used to measure the cognitive style of auditors. A second instrument, an audit judgment case, was prepared by the researcher to elicit (1) an auditor's estimate of the reliability of internal controls in a computerized payroll application, and (2) his assessment of the perceived relevance of case information to …

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 …

The primary purpose of the study was to investigate whether takeover markets are allocationally efficient using Tobin's q as the variable which summarizes the investment opportunities of firms. Chapter I presented the purposes, hypotheses, methodology, and limitations of the study. The two hypotheses proposed were as follows: Acquiring firms' q should be significantly higher than that of control firms, on average, and target firms' q should be significantly lower than that of control firms, on average. Chapter II presented the review of literature on takeovers and theory of investments. Chapter III presented the research design adopted to test the above hypotheses. The methodology to calculate q-values and methods to reduce the bias which may result from choice-based sampling were also given. A paired comparison t-test was employed to test the hypotheses. Sample firms were selected from the COMPUSTAT RESEARCH and COMPUSTAT INDUSTRIAL tape.

SFAS No. 52, Foreign Currency Translation, was issued in December, 1981, replacing SFAS No. 8, Accounting For the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements. SFAS No. 52 has shifted the impact of translation gains and losses from the income statement to the balance sheet. It was expected that SFAS No. 52 would eliminate the incentive for multinationals to engage in various hedging activities to reduce the effect of the translation process in reported earnings. It was also expected that multinationals would change their foreign exchange risk management practices. The major purpose of this study was to investigate the effect of SFAS No. 52 on foreign exchange risk management practices of U.S. based multinationals.

A packaging model is presented in this study which attempts to show some important aspects of a consumer's cognitive process in relation to packaging. This packaging model is based on the theories of imagery, emotion, and perception (and sensation). Perception of a packaged good occurs because the motivation system of a consumer selects particular information that the packaged good provides. Unlike the situation which occurs in behaviorism, stimulus is as important as response, and motivation explains why people don't perceive all the information available in the environment. When perception occurs, two subsequent responses are possible in the mind of a consumer: the connotative response and the denotative response. A connotative response is an evaluation of the perceived, i.e. emotion. Denotative response is imagery which is produced by conditioned sensory response. Imagery may elicit emotional response. Thus, imagery may reinforce consumer behavior positively or negatively. Emotion with regard to a packaged good is, then, the combination of emotions elicited by the perceived and the imagery evoked. This packaging model tries to explain purchasing behavior through the concepts of imagery and emotion.

Organizations expend a great deal of time, effort and money on the implementation of enterprise resource planning (ERP) systems. They are considered the price of entry for large organizations to do business. Yet the success rate of ERP systems is poor. IS literature suggests that one possible reason for this is the underutilization of these systems. Existing ERP literature is replete with research to improve ERP project implementation success; however, notably absent from these streams is the research that identifies how ERP systems are utilized by individuals or organizations. This dissertation posits that increased ERP utilization can result from increased software and business process understanding gained from both formal training and experiential interventions. New dimensions of system utilization (required vs. optional) are proposed. The purpose of this dissertation is to examine how these interventions impact ERP utilization. The results of this dissertation show that while software-training interventions are important to understanding, it is the business process training interventions that seem to provide the greater effect on understanding. This increased understanding positively affects utilization scenarios where a mixture (required vs. optional) of software features and business process tasks can be leveraged by end-users. The improved understanding of post-adoptive ERP utilization gained …

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.