1994 ProceedingsDecision Sciences Institute

1994 Annual MeetingNovember 20-22, 1994

Hawaii, Honolulu

VOLUME 1

Accounting: Theory, Application, and Practice

Case Studies

Finance/Financial ManagementInnovative Education

Marketing: Theory, Models, and ApplicationsOrganizational Behavior/Organizational TheoryStrategy and Policy

Pamela Perrewe, Proceeding Coordinator

Florida State University

Michael J. Showalter, Program Chair

Florida State University

UB/TIB Hannover 89

113 040 083

Contents—Volume 1

Instructional Innovation AwardCompetition Finals

(sponsored by Alpha Iota Delta, the Decision Sciences Institute and

boyd & ftaser publishing company)

1 Learning to Live and Work on the InformationSuperhighway: An Experiential Educational

Programfor Entering CyberspaceKirk D. Fiedler

1 Total Quality Involvement in the Classroom:

Integrating Total Quality Management andProblem-Based Learning in the Systems Analysisand Design Course

Brenda L. Killingsworth1 Business as a Performing Art: Empowering Student

Outcomes in a Resource-Constrained Environment

Christine H. Lamb, James B. Lee and Karen L. Vinton

1 Demonstrating Inter-Functional Teamwork in the

Classroom: Integrating Engineering and Business

Students Through an Executive GameDavid M. Lyth, Liawana D. Bringelson, Robert F.

Reck and Robert Landeros

SPECIAL SESSIONS

2 DEVELOPMENTS IN DSI

CONFERENCE MANAGEMENT

Albert E. Avery

3 PRIORITIES AND ISSUES IN

OPERATIONS MANAGEMENT—AN

INTERNATIONAL PERSPECTIVE

Mark M, Davis

ACCOUNTING: THEORY,APPLICATION, AND PRACTICE

TOPIC TABLE: TOPICS IN AUDITING

4 Do the Expectation Gap Standards Bridge the Gap?Patsy L. Lee, J. Larry Lombard and M. Virginia Parker

4 Why Audit Committees of Publicly Held CompaniesRetain and Dismiss Audit Firms

H, Lon Addams and Ron Mano

4 Do Bankruptcy Prediction Models Really Work?

Fabian K. Nabangi, Rodger R. Trigg and Fonda L.

Carter

STUDIES IN ACCOUNTING ETHICS

5 Ethical Decision-making Between Accounting and

Non-Accounting Majors in a ComputerizedEnvironment

Raymond M. Landry, Jr., Lowell Mooney and HarryWright

8 Ethical Standards, Attitudes Toward Risk, and

Intentional Noncompliance: An ExperimentalInvestigationDipankar Ghosh and Terry L. Crain

11 Gender-Based Student Perceptions in Tax Ethics

Instruction

Diane B. Hoadley, Thomas L. Davies and David H.

Moen

TOPIC TABLE: TOPICS IN CORPORATE

REPORTING AND INTERNATIONAL

ACCOUNTING

14 Standardization ofInternal Accounting: A Review

and AnalysisWikU Kwak and Il-woon Kim

14 Mean Reversion, Return Measurement Intervals,

and Earnings' Yield

S.G. Badrinath and Omesh Kini

14 Cleaning Up Accounting for the Environment

Janet L. Dye and Judy C. Jones

14 Value Managementfor Cost Effectiveness and

Industrial Renewal in India

B.M. Lall Nigam

15 Understanding and Applying SFAS No. 115

Accountingfor Certain Investments in Debt and

Equity Securities

Patsy L. Lee, M. Virginia Parker and Phillip W,Thornton

ISSUES IN AUDITING

16

17

Analysis of Changes in Market Concentration

Between Big Eight and Non-Big Eight AccountingFirms: 1974-1988

Sunkook Kwon and John T. Rigsby

Predicting Going Concern Audit Opinions for the

Oil and Gas Industry: A Cash Flow ApproachPhilip L. Little

BEHAVIORAL RESEARCH IN

ACCOUNTING

20

23

26

Assessing the Risk ofMaterial Management Fraud:

The Efficacy ofa Loebbecke-Willingham Based

Questionnaire and Decision Model

John W. Gill and Judith H. Cassidy

Experience Effect and Base-Rate Utilization in

AuditingMohammad J. Abdolmohammadi

The Effects of Varying Communication

Configurations and Media Richness on Audit Team

PerformanceJanet S. Phelps, Lorinda P. Adair and Joseph S.

Vatacich

MARKET BASED ACCOUNTING RESEARCH

29 The Market Perception of Convertible Bonds: Some

Empirical Evidence

Douglas K. Schneider, Mark G. McCarthy and Paul D,

Wertheim

32 The Impact of Quarterly Earnings on Financial

Analysts' Annual Earnings Forecasts

Kyung J. Lee and Jong-Dae Jin

35 Non-Linear Correlations in Stock Risks

Akhilesh Chandra, Surendra P. Agrawal and Kurt

Wiesenfeld

NEURAL NETWORKS/OBJECTORIENTATION IN ACCOUNTING

38 Predicting Consumer Credit Performance: CanNeural Networks Outperform Traditional Statistical

Methods?

Leslie W. Richeson, Raymond A. Zimmerman and

Kevin G. Barnett

41 A Neural Network Model ofan Auditor's

Going-Concern Opinion Decision

Maria A. Myers, Mario G.C. Reyes and Norman

Pendegraft

45 Complexity Reduction in Accounting Information

Systems Using Object-OrientationIan L. Adamson and David M. Dilts

INFORMATION CONTENT OF

ACCOUNTING DISCLOSURES

48 FASB No, 14 and DepreciationDisclosures—Examination of Information Content

Dexter E. Gulledge and Frances E. McNair

51 The Effect of 10K Disclosures on the Market

Microstructure

Wenshan (Jerry) Lin

54 The Association of Total Accruals and Cash Flow

Components with Corporate Bond Returns

David W, O'Bryan

ISSUES IN ACCOUNTING EDUCATION (I)

57 An Alternative Approach to Measuring Complexity

of the Federal Income Tax Law: Evidencefrom the

1989 Statistics ofIncome CD-ROM Database ofIndividual Income Tax Attributes

Thomas L. Davies and Robert E. Rosacker

60 Accounting Educator's Perceptions of Some Critical

Issues Facing the Teaching ProfessionManson P. Dillaway, Sherry Mills and Paul J. Robertson

63 A Study to Examine the Relationship Between

Students' Economic Background and Ability and

Their Success in Elementary Accounting Courses

Doug Laufer and Vicki Nycum

TQM-ISSUES FOR ACCOUNTANTS

66 Activity-Based Costing System ImplementationforEfficiency and QualityCynthia Beier Greeson and Mehmet C. Kocakulah

69 Role of Accountant in Total Quality Management:

Applying Quality Tools to AccountingLakshmi U. Tatikonda and Rao J, Tatikonda

72 TQMfor Survival and Success: Where Are We in

Accounting? Where Should We Be Going?Joseph A. McHugh, Lawrence A. Klein and Clifford

D. Brown

ISSUES IN ACCOUNTING EDUCATION (II)

75 An Investigation of the Role of the Pension Plan in

Career Decisions ofAcademic Accountants

Frank E. Watkins, Jr., Fred A. Jacobs and Claire K.

Latham

78 Causal Maps—A Toolfor Accounting Educators

Richard D. Hauser, Jr. and Dan L. Schisler

81 Assessment in the Accounting Program: A Course

Embedded Model

Clara Richardson Baker

ISSUES IN MANAGEMENT ACCOUNTING

84 The Control Exchange Resource Allocation Processes

in Organizations: An Experimental StudySeleshi Sisaye

87 From Cost Accounting to Cost Management: From

Confrontation to CooperationLakshmi U. Tatikonda and Rao J. Tatikonda

90 The Development ofa Research ConstructforManagerial Accenting CompetenceSheldon R. Smith and Stanley E. Fawcett

STUDIES IN INTERNATIONAL

ACCOUNTING AND AUDITING

93 A Proposed Contingency Frameworkfor ProgressTowards Harmonization ofInternational AccountingStandards

P. Yee Low

ISSUES IN GOVERNMENTAL

ACCOUNTING AND AUDITING

96 An Analysis of the Governmental AccountingStandard-Setting Process

Brian W. Carpenter and Daniel P, Mahoney

TOPIC TABLE: ACCOUNTING SYSTEMS

AND ACCOUNTABILITY

99 An Accountability Explosion: The Costs of

Corporate Management Revealed?

James W. Carland, JoAnn C. Carland, Janet L. Dyeand Judy Jones

99 Accounting: An Art or a Science?—Revisited

Frank M. Messina, Leisa L. Marshall and Daryl V.

Burckel

99 Computerized Accounting Systems in Small Business

Michael S. Broida and Lowell E. Stockstill

99 Value-Based Versus Transaction-Based Accounting

James H. Sellers

100 A Techniquefor Developing Students' Computerand Communication Skills in the Accounting

Information Systems Course

Paul J. Robertson

ISSUES IN CORPORATE FINANCIAL

REPORTING

101 What Is "Probable?" and "Reasonably Possible?"

Lawrence A. Klein and K. Raghunandan

104 Further Evidence on the Need to ImproveGeographic Segment Disclosures

Nasrollah Ahadiat

CASE STUDIES

20TH ANNUAL CASE WORKSHOP—CASES

IN DECISION SCIENCES

107 Trent Mobile Communications

Nabil Hassan and Jeffrey R. Liles

110 Siouxland HospitalRonald S.M. Lau

113 An Integrated Approach to Managerial Accounting

Applications at the Good Taste CompanyAli M. Sedaghat

116 Brewer Fitness, Inc.

Nabil Hassan and Jeffrey R. Liles

119 The Proctor and Gamble Company: Allocation ofResearch and Development Costs

Chris Conley, Cynthia J. Rooney and Kevin Devine

120 General Hospital: Fixed Asset System Selection

Louis A. Le Blanc and Conway T. Rucks

123 Countrywide Quality: A Case ofManaging Change

Raymon Haynes and Aimee Manansala

126 Allied Muffler, Inc.: Computing the Cost of Quality

John P. Leschke

129 ISO 9000 Implementation at PolysarRob Gulbronson and Paul Chahine

132 The One Hour Superchip Quick Charger: The

Capacity Problem

Timothy W. Edlund and Gee-In Goo

135 Fielding Industrial Plastics

Elizabeth A. Castleberry, Robert Orwig and Lawrence

A. Ward

138 NWS, Inc.: Distribution System DesignM. Eric Johnson

141 BGI Electronics: A Case StudyJohn Pooley

142 United States Insurers

Charlotte S. Stephens and William N. Ledbetter

145 Empress Silks

Michael R. Summers

148 Designing a Distribution System Using a just In

Time Distribution Policy: The Grondyke Gas

CompanyAshok Kumar

151 Gears for Industry

Lynn R. Heinrichs and Russell K. Virgo

154 Eurotours Inc.

Zbigniew H. Przasnyski

156 Tradco, Inc

Joseph C. Latona

159 Power Electric Company (PEC): A Case Study

C.P. Rao and A. Ben Oumlil

161 Is This Your Father's Oldsmobile?

George S. Vozikis

164 West Point Market Considers Baking Specialty Breads

J.B. Wilkinson and Gary B. Frank

167 State of Washington Versus Smith's Home

Furnishings Inc.

John E. Hanke and John Mager

168 Regional Municipality ofNiagara: ProceduresforSmall Purchases

Howard W. Prout

171 Starbucks Coffee Company: The Blend for Success

Jodi Suttor and Helen LaVan

174 B-Bop Records: The Alternative Music Store

Sonny S. Ariss and Jackie Zigray

177 The Electrosource Inc. Case: The Horizon Battery ProjectDebasish N. Mallick

180 Social Security Administration Office

George E. Stevens

183 The Perfect Career

Robert P. Crowner

185 Corporate Espionage: The Deborah jean StoryKristine Lanser

188 What to Do About Tom?

Jeffrey S. Harper and Charles A. Snyder

191 A Middle Manager's Dilemma

Charlotte S. Stephens

194 RyderFirst: A System for Automating Order Entry,

Sales, Marketing and Inventory Management

Joyce J. Elam and Rajiv Sabherwal

197 A Course-Integrated Course-Related Library

Instruction Support System at the EWU Libraries

Chin Kuo

200 Systems Analysis Experiential Simulation

Diane M. Graf

202 Lili's Lasers: A Rapid Application Development(RAD) Case

Susan J. Wilkins

205 Total System Services, Inc. and the Quality

ImperativeNancy W. Davidson, Marc D. Miller and Chetan S. Sankar

208 Information Technology Choice in Show: A

Multinational Accounting Firm

Jay Whitman and Chetan S. Sankar

211 A Global Company's Searchfor Excellence: The Case

ofCaterpillarL. Oumlil and A. Ben Oumlil

213 Teachers Insurance and Annuity Association: The

Life Insurance IndustryChiang-Nan Chao and Robert J. Mockler

214 Cooper Tire & Rubber Company — 1993

Javad Kargar and Richard A. Mofor

217 Pharmaceutical Printer, Inc.: The Pharmaceutical

Printing IndustryLeonara Fuxman, Robert J. Mockler and

Narasimhaswamy Bonavara

Vll

218 Wilson, Elser, Moskowitz, Edelman, and Dicker Law

Firm

Thomas Abraham, Dorothy G. Dologite and Robert J.Mockler

USING CASES IN THE CLASSROOM:

OPTIONS IN CASE SELECTION

219 Empirical Evidence Regarding the Impact of a

Case-Based Teaching Approach in UndergraduateCost AccountingDavid E. Stout and Donald E. Wygal

222 A Modest Proposal or the Truth is Better than

Fiction: Using Electronic Data Bases to Obtain

Information for Case WritingHelen LaVan and Paula Dempsey

225 A Topic-Driven Approach to Writing Cases

Jeff E. Heyl

TOPIC TABLE: TEACHING WITH CASES

228 Teaching PC End Users the Fundamentals, Benefitsand Costs of System Development Methodology: A

Sample Training PackageWilliam J. Crampton and Stanley E. Jenne

228 Using Caseivork in Teaching Systems Analysis and

DesignChin Kuo

228 FBN Ainuays: A Case for Business Data

Communication Simulation Tools

Leland M. Courtney

229 INTERACTIVE MULTIMEDIA

MODULES FOR UNIVERSITY AND

INDUSTRY EDUCATION

Susan Walsh Sanderson

CASES AS RESEARCH

230 The Case Research Note

Robert J. Pavan

233 The Case Study Method in Operations and

Materials Management Research

Lisa M. Ellram and Sue P. Siferd

FINANCE/FINANCIAL

MANAGEMENT

MARKET MICROSTRUCTURE AND

INTERNATIONAL FINANCE

236 Day of the Week Effect in Neio Zealand: Selection

Function ApproachJinho Jeong and Liliana Gonzalez

240 Tracking the EAFE Index with American DepositoryReceiptsCraig A. Peterson

243 International Stock Markets and Seasonal

Anomalies: An Empirical AnalysisRaj K. Kohll, Dev Prasad and Ghasem Humaifar

ISSUES FOR INSURANCE COMPANIES

AND FINANCIAL INSTITUTIONS

246 Identifying Factors Influencing Risk and

Profitability: The Case ofthe Property and CasualtyInsurance IndustryLillian Y. Fok, Peihwang Philip Wei, K. Caleb Chan,Susan M. Zee and Kern Kwong

249 Application ofNeural Networksfor Prediction ofLoan Outcomes

Suresh C. Baral

252 Insurance Company Rating Changes, Rating

Agency Reputation and Stock Prices

Kasim L. Alii, Samantha B. Thapa and Qayyum Khan

FIXED INCOME ANALYSIS

255 Day-of-the-Week Seasonality: The Case of Junk Bond

Returns

Theodor Kohers and Jayen B. Patel

258 Predicting Required Yields of Bonds with Call

OptionsShamsul Hug and Muhammad A. Razi

IPOs

261 Underwriter Reputation, Corporate Monitoring, and

Firm Performance: Evidencefrom Initial Public

OfferingsBharat A. Jain and Omesh Kini

PORTFOLIO ANALYSIS AND

MACROECONOMIC EFFECTS

264 A Portfolio Selection Model Based on Coarse Utilities

Liping Liu

267 A Re-examination of Log-Least-Squares RegressionProcedurefor Estimating Compound AverageGrowth Rates

Sung C. Bae and Friederich Knell

271 The Autoregressive-Moving Average Nature of the

Net Discount Ratio

Peter M. Ellis

EMPIRICAL ISSUES OF CORPORATE

FINANCE

274 Further Evidence on the Impact of Potential

Regulatory Costs on Changes in Firm Value

Dennis M. Patten and John R. Nance

276 Synergy or Skepticism—Empirical Evidence fromHorizontal Acquisitions in the 1980s

Chander Shekhar

279 Market Reactions, Determinants, and the

Effectiveness of Corporate LayoffsFayez A. Elayan, Brian A. Maris, George S. Swales

and James R. Scott

ISSUES IN CORPORATE FINANCE

282 Venture Capitalists in an Information EquilibriumLaura O. Robinson

285 Determining Executive Compensation Structure

Shahriar Khaksari, Hamid Mehran and Hassan

Tehranian

EMPIRICAL ISSUES IN INTERNATIONALFINANCE

288 The Usefulness of Fundamental Variables in

Predicting Returns in Hong Kong and SingaporeDavid Venvertloh and Joseph E. Finnerty

291 Currency Market Reactions to Bundesbank Interest

Rate Policies During the 1992-93 ERM Crisis:

What HappenedFred R. Kaen and Heidemarie C. Sherman

293 Global Market Reaction to Discount Rate Changes

by U.S. Central Bank

Shahid S. Hamid and Ali M. Parhizgari

FOREIGN EXCHANGE MARKET

296 An Empirical Analysis of Exchange Ratio

Determination Models in Mergers and AcquisitionsSivagnanam Sakrhivel

299 Cross-Sectional Efficiency in the Foreign ExchangeMarket

Ike Mathur, Seong-Hoon Yu, Indudeep S. Chhachhi

and Sridhar Sundaram

302 Black Market and Official Exchange Rates,

Cointegration and Purchasing Power Parity in

Developing Asian Countries

Cuddalore Sundar, Oscar Varela and Atsuyuki Naka

THE INFORMATION CONTENT OF

INSIDER TRAINING

305 Empirical Tests ofAsymetric Information Models forNYSE SpecialistsOmesh Kini and Shehzad Mian

310 The Behavior of Odd-Lot Short Sellers

Barry R. Marks and Joseph P. McCormack

313 An Empirical Study of Information Content ofInsider's TradingJamshid Mehran

MARKET MICROSTRUCTURE AND STOCK

PRICE PERFORMANCE

316 Discontinuance of Common Stock Dividends,

Pre-Discontinuance Attributes and the Impact on

Price Behavior

Richard B. Edelman, H. Kent Baker and Aaron Phillips

318 Intraday Volatility in International Stock Index

Futures Markets: Meteor Showers or Heat Waves?

Geoffrey Booth, Mustafa Chowdhury and TeppoMartikainen

321 Transaction-to-Transaction Behavior ofStock Prices:

Market Reversals Revisited

Omesh Kini and Venkateshwar K. Keddy

FINANCIAL DISTRESS AND OWNERSHIP

STRUCTURE

326 Will a Financially Distressed Firm Liquidate or

Merge: A Neural Network Classifierfor Prediction

Balaji Rajagopalan, Nadesan S. Kumar, Ravinder Nath

and Akhilesh Chandra

329 Ownership Structure and Returns to DefensiveStock RepurchaseCriss G. Woodruff, Khalil M. Torabzadeh and JamesB. Ross

FOREIGN CURRENCY HEDGING

332 Foreign Currency Hedge Ratio Estimation UsingTime-Varying Parameter RegressionMario G.C. Reyes and Jonathan R. Freitag

335 Time-Varying Optimal Hedge Ratios ofForeign

Currency Futures

Ali M. Parhizgari and Pornchai Chunhachinda

338 FAS-52, Switching of the Functional Currency, and

the Operating and Financial Characteristics ofMultinational CorporationsSamanta B. Thapa

REAL ESTATE INVESTMENT AND RISK

MANAGEMENT

340 Real Estate Investment Decisions

Mark G. Tang

342 Asset Pricing ofResidential Real Estate in

Metropolitan AreasDelores A. Conway and David Dale-Johnson

345 An Analysis of Stock Index-Linked CDs

Joseph P. Ogden

DERIVATIVE INSTRUMENTS

348 Counterparty Risks and the Derivative Products

Kashi Nath Tiwari

351 The Impact of Options on Price Volatility and

Bid-Ask Spreads of the Underlying OTC Stocks

Peihwang P. Wei, Percy Poon and Susan M.L. Zee

353 The Information Content ofDiscount-Rate Changes:Spot and Futures Prices AsymmetryMahrnoud M. Haddad and Tarek S. Zaher

INNOVATIVE EDUCATION

356 A SEMINAR ON TEACHING

LARGE-SCALE POM CLASSES

David R. Denzler

USE AND EFFECTIVENESS OF STUDENT

EVALUATION OF INSTRUCTOR

PERFORMANCE

357 The Multidimensionality of Students' Perceptions oj

Teacher Evaluations

Grant O. Alexander, Robert C. Ellis and Thomas W.

Jones

360 Utilization ofCAI Software Improves Student

Performance in Early Information Systems Class:

An Empirical InvestigationStephen E. Lunce and Balasundram Maniam

363 A Case Study of the Socratic Method and

Computer-Based Instruction in the Introductory

Auditing Course: Some Evidence RegardingStudents' Reactions

Mike Watters

TEACHING METHODOLOGY: EFFECTIVE

IN VARIOUS FORMS

366 Using Case Base Reasoning Systems to Teach

Quantitative Model Selection

Uma G. Gupta, John H. Bradley and Kenneth R.

MacLeod

369 A Study ofModeling Versus the Traditional

Feedback Approach: An Empirical Investigation of

Teaching MethodologiesKaren L. Fowler and Donna Scott

372 PROSIM Revisited: Experiences with a

Problem-Based Simulation Approach to TeachingProduction and Operations ManagementKenneth W. Cutright

TOPIC TABLE: MIS: TOPICS IN COURSE

DEVELOPMENT AND DELIVERY

375 Client/Server Decision SoftwareRichard R, Chalquest and Albert Kagan

375 Systems Development Learning: A Multimedia

ExampleJames J. Cappel, Monica C. Holmes and Albert H.C.

Huang

375 A Student Involvement Intensive Approach to the

Teaching of the Information Systems Analysis and

Design Courses

Anand S. Kunnathur and T.S. Raghunathan

375 Shortening the Distance to Learning: A Case Study

in Texas

Glenn B. Dietrich and Dinorah Flores

376 The Case for Software ManagementDaniel Shoemaker, Vladan Jovanovic and Michael

Whitty

USE AND EVALUATION OF MULTIMEDIA

IN TEACHING

377 Multimedia Effects on Learning: An ExploratoryStudyPaul J.A. van Vliet and Marilyn G. Kletke

380 Using Expert Systems/Hypermedia Technologies to

Develop Interactive Learning Environments

Bijan Fazlollahi and Sameer Verma

383 Multimedia Technology as a Learning Tool: An

Empirical StudyDawn Medlin and Dinesh S. Dave

METHODOLOGICAL CONSIDERATIONS IN

PROGRAM AND COURSE DEVELOPMENT

386 A Multi-Faceted Approach to Post-Baccalaureate

Computing Education

W. Michael McCracken

389 Comparative Longitudinal Study on Microcomputer

Integration into Four and Tiuo-Year Accounting

Programs: A Ten Year PerspectiveLawrence A, Klein and M. Virginia Cerullo

392 The Facutty-in-Residence ProgramBernard Beatty, Robert Lamy, Peter R. Peacock and

Brooke A. Saladin

COURSE DEVELOPMENT AND DELIVERY

METHODOLOGY

396 Equipping Students for Complexity: Developing an

Introductory Coursefor an Information-BasedCurriculum

Earl H. McKinney, Jr. and Charles J. Yoos, II

399 Achieving Quality in a Quality ManagementCourse Delivered to 250+ Students

Stephen H. Goodman

402 Management Education: An Experiment in

"Teaching by Example"Sunil Babbar

EXTENSIONS OF LEARNING FROM THE

TRADITIONAL CLASSROOM

405 Experiences with the Extension of UndergraduateBusiness Education Outside the Classroom Via

On-Site Student Consultancy ProjectsCharles R. Crain

408 Distance Learning Considerations forInter-Campus/Inter-Departmental Course Offerings:A Case ExampleJohn E. Knight

411 An Educational Program for Entering CyberspaceKirk D. Fiedler

TOPIC TABLE: PEDAGOGICAL ISSUES IN

TEACHING MATHEMATICS AND

STATISTICS

414 Two Car-Buying Strategies: Determining Breakeven

Point Using Spreadsheet AnalysisFarhad M.E. Raiszadeh and Tapan L. Sen

414 Forecasting Student Performance in IntroductoryEconomics Courses with a Basic Mathematical Skills

Test

Thomas C. Noser

414 Calculating Exact Binomial Probabilities

David D. Krueger and Ruth K. Meyer

414 Critical Thinking and Mathematical Reasoning in

Statistics

Samuel M. Seward

EFFECTIVE APPROACHES IN COURSE

AND CURRICULUM DELIVERY

415 A Logical Reasoning Process: IntegratingDecision-Making Skills in Financial Accounting

Courses

Chauncey M. Depree, Jr. and James R. Crockett

417 Collaborative Learning: An Experiment in

Accounting Information Systems

Patsy G. Lewellyn

420 Data Analysis and Functional Integration in the

First Year ofan MBA Program: A Success StorySteven E. Eriksen

TOPIC TABLE: IMPROVING THE

STUDENT CLASSROOM EXPERIENCE

423 Exploring Total Quality with First-Year Students

Nancy C. Welda

423 Preparing Accounting Students to Deal with Ethical

Issues

Srini Ragothaman, Thomas L. Davies and Diane B.

Hoadley

423 Serving Nontraditional Undergraduate Business

Administration Students

Barbara A. Price, Hugh C. Haynsworth and SidneyBennett

423 Determining Customer Needs: An Application ofNominal Group Technique in a Services Context

John R. Ronchetto and Thomas A. Buckles

PERFORMANCE EVALUATION

METHODOLOGIES

424 Academic Assessment: An Examination ofFactorsAlumni Used to Evaluate Their MBA ProgramChris A. Lockwood, Jeff E. Heyl and Jerry N. Conover

427 The Effect of Course Characteristics on Student

Ratings of Instruction in Management Science and

Information SystemsClive C. Sanford, Alan H. Kvanli and Thomas C. Richards

430 On Some Determinants of SAT Performance: AStatistical AnalysisRajaram Gana and Arthur E. Hoerl

TOPIC TABLE: STRENGTHENING

TEACHING THROUGH USE OF

AVAILABLE DATA

433 Assessment in the Statistics Classroom: An

Excellent Source of Data for Active LearningDavid D. Krueger and Ruth K. Meyer

433 The Impact ofComputer Technology on the Student

Exam PerformanceWanda I, DeLeo and C. Angela Letoumeau

USE OF PRACTICE TECHNIQUES IN

COURSE DEVELOPMENT AND DELIVERY

434 CASE Education in the Business Curriculum

Carol J. Jeffries and Connie W. Crook

437 The Living Case Study: A Methodologyfor Analysisin the Quality Management Curriculum

Lori S. Franz and Cerry M. Klein

440 Management Information Systems ConsultingProjectBruce J. McLaren

INTEGRATING MULTIMEDIA

APPROACHES IN DECISION SCIENCES

COURSES

443 Using Multimedia in MIS Classes: To Innovate or

Not

Leah Rose Pietron and Dwight A. Haworth

445 Extension of Linear Programming GraphicalMethods to Hypergraphicsfor ManagementScience/Operations Research Courses

William J. Cosgrove

448 The Development and Use of MultimediaCourseware for an Introductory Operations Research

Course

Muthu Karuppan and John M. Gleason

MARKETING: THEORY, MODELSAND APPLICATIONS

SERVICES

451 Price Incentives and Public Bus Transit

Donald J. Messmer

454 Internal Service Quality and the PurchasingFunction

Linda L. Stanley

457 Information Source Preferences for Selecting Dental

Services Among Elderly Consumers

Firooz Hekmat, Darlene Dunning and Roy S. Farris

POTPOURRI

460 Incorporating Price and Advertising in DiffusionModels ofNew Product Innovations

Hani I. Mesak and James W. Clark

463 An Application ofArtificial Neural Networks in

Marketing: Determinants of Customer Loyalty in

Buyer-Seller RelationshipBarry A. Wray and David Bejou

466 A Replication and Extension ofZimmatore and

Blumenfeld's Study: "Consumer Mindlessness: 'I

Believe It, But I Don't See It"'

Kathy L. Pettit-O'Malley and Terrell G. Williams

STATISTICS

469 A Comparison ofthe Effects ofMeasurement

Misspecification in Composite Variable Path Models

versus Latent Variable Models

Franklin Acito, Ronald D. Anderson and Andrea L.

Dixon

472 A Comparison of Multiattribute and Decision

Analysis Models in a Complex High-InvolvementDecision Situation

Shohreh A. Kaynama and Louise W. Smith

475 Testing a Theory of the GroupCohesiveness/Salesperson Performance RelationshipUsing a Latent Variable Structural EquationsApproachKenneth R. Bartkus and C.R. Michael Parent

TOPIC TABLE: INTERNATIONAL

MARKETING

477 A Comparative Study of Women as Portrayed in

German and U.S. Magazine Advertisements

Stephanie S. Robbins and Christie H. Amato

477 Country of Origin Effects on Consumer Purchase

Decisions

Sudhir K. Chawla, Mary F. Smith and Foad

Derakhshan

477 An Empirical Evaluation ofthe International Role ofMarketing Research

Ugur Yucelt and David L. Giefer

477 Multinational Comparison ofthe Importance ofProduct Country of Origin: A Conjoint AnalysisChike Okechuku

ADVERTISING

478 The Effect of Information Diagnosticity and Clarity

in Image Ads on Judgments about the Company

Lynda M. Kilbourne and William E. Kilboume

481 Markov Decision Models for Determining Optimal

Pulsing Advertising StrategiesVijay S. Desai and Amit Gupta

TOPIC TABLE: ECLECTIC TOPICS IN

MARKETING

484 Availability Designs for Brands Lower than (S-D/S

FrequencyAndreas G. Lazari and Donald A. Anderson

484 An Empirical Investigation of the ContingencyFrameworkfor Understanding Ethical Decision

Making in Marketing: A Structural Equation

ApproachDavid Bejou, Adrian J. Palmer and Peter K. Tat

484 Maintaining Optimum Relationships: Relationship

Performance Measurement SystemsThomas R. Gillpatrick and Don D. Roupe

484 Computer Integrated Manufacturing: Closing the

Information Gap Between Marketing and

ManufacturingLinda J. Morris, J.S, Morris and B.J. Dangerfield

485 Unmarried vs. Married Couples: PurchasingBehavior and Marketing ImplicationsThomas J. Steele, David L. Kurtz, Jeff B. Murray,

Zhengyuan Wang, Louis E. Boone and Rachel L.

Maxson

ORGANIZATIONALBEHAVIOR/THEORY

ISSUES IN ORGANIZATIONAL

EFFECTIVENESS AND DECLINE

486 What Takes Us Out to the Old Ballgame: A

Multiple Level Examination of OrganizationEffectivenessThomas C. Head, Michael Gordon, Nicholas J. Mathysand Peter F. Sorensen

489 A Test of Bowman's Hypothesis: "Risk-Seeking byTroubled Firms"—A Longitudinal Study with a

PLS Causal Modeling ApproachDon Y. Lee

492 Organization Learning Processes in DecliningOrganizationsNainika Patnayakunl, Reed Nelson and Ravi G.R.

Parnayakuni

TOPIC TABLE: HUMAN RESOURCES

ISSUES IN ORGANIZATION THEORY AND

BEHAVIOR

495 Non-Financial Performance Enhancement: Utilizing

the Premack PrincipleJames L. Nimnicht

495 A Critical Review ofPerformance Appraisal in

OrganizationsAhmad R. Karim, Bangalore P. Lingaraj and

Manmohan D. Chaubey

495 Toward an Industry Specific Model of Turnover: ADiscriminant Analysis of Leavers vs. Stayers

Among Restaurant ManagersWilliam "Rick" Crandall, Coy A. Jones, John A.

Parnell and Reo McFarland

495 Methodological Issues in Realistic Job Previews

Research

Tope Adeyemi-Bello

GENDER AND GENDER-RELATED ISSUES

496 The Effect of Gender Bias on Arbitration Decisions:

Another Look at an Assumed Problem

Jack E. Steen, Pamela L. Perrewe and Wayne A.

Hochwarter

499 Gender Constructs and Measurement: A New

ApproachWesley C. King and Jeff Marksz

TOPIC TABLE: ORGANIZATION THEORY

AND BEHAVIOR: ATTITUDES AND

ATTRIBUTIONS

502 The Impact of Referral Sources on EmployeeAttitudes: Evidence from a National SampleRobert P. Vecchio

502 Field Study of the Existence, Dimensionality, and

Consistency ofAttributionsConstance Campbell and Mark Martlnko

502 The Impact of Work and Non-Work Variables on

Organizational CommitmentThomas J. Bergmann and Joyce L. Grahn

TOPIC TABLE: ORGANIZATION THEORY

AND BEHAVIOR: STRESS, STRESSORS,AND WELL-BEING

503 Balancing Work and Family: Reframing the Issues

Maria G. Mackavey

503 The Influence of Co-Worker Sexual Harassment on

the Perceptions of Other EmployeesAnne O'Leary-Kelly, Ramona L. Paetzold and JosephMartocchio

503 Two Strategies for Responding to Stressors:

Managing Conflict and Clarifying Work ExpectationsDavid Antonioni

503 Mental Well Being and Perceived Barriers to

Re-Employment: A Comparative Study ofEmployedand Unemployed White-Collar Workers

Kevin W. Sightler, Christina Christenson Brush, R.

Keith Tudor and Deborah Britt Roebuck

ISSUES IN EMPOWERMENT AND

SELF-EFFICACY

504 The Roles of Computer Self-Efficacy and Outcome

Expectancy in Influencing Job SatisfactionRobert W. Stone and John W. Henry

507 Self-Leadership and Performance Outcomes: The

Mediating Influence of Self-EfficacyGregory E. Prussia, Joseph S. Anderson and CharlesC. Manz

510 Facilitating Empowerment with InformationTechnology: A Conceptual Framework

Pamela Tierney and Heidi Owens

ISSUES IN ORGANIZATIONAL BEHAVIOR

513 Attributional Tendencies ofEastern EuropeanManagers: A Cross-Cultural Look at the

Self-Serving Bias

Steven M. Sommer, Fred Luthans and Brenda Flannery

516 Development and Test ofa Contingency Framework

of Coupling: Assessing the Relationship Between

Structure and Culture

Rafik I, Beekun and William H. Glick

519 The Relationship Between Communication Skills,Communication Competence, and Communication

Apprehension: A Path AnalysisJames R. McLaurin, Beverly Little, Robert R. Taylor,Coy A, Jones and Joi E. Brown

ISSUES IN PERFORMANCE

522 A Study of University Faculty Performance ProfileRelationshipsJosephine F. Morecroft

525 The Effectiveness of Different Recruitment Sources:

A Mediating Variable AnalysisJames D. Werbel and Jacqueline Landau

529 The Effect of Personality Type on Joint ApplicationDevelopment (JAD) Team PerformanceJohn H. Bradley and Frederic J. Hebert

INFLUENCES ON DECISION MAKING

532 The Framing of Strategic Decisions

Paul C. Nutt

535 Account-Giving in Discipline Arbitration: Impact on

Arbitrators' Decisions

Jasmine Tata

538 An Application ofSignal Detection Theory in the

Evocation of Choice: Situational, Task and

Individual Differences in Problem RecognitionPerformanceMichael P. Lillis and Raymond G. Hunt

JOB AND ROLE ISSUES

541 Job Burnout of Corporate Managers and

ProfessionalsCynthia L. Cordes and Thomas W. Dougherty

544 The Relationship of Socialization and Role

Orientation Factors to the job Performance ofInsurance SalespeopleJacqueline Landau and James D. Werbel

549 Employee Control, Stress and Health: A

Longitudinal Test of the Job Demands-Job Decision

Latitude Model

Marilyn L. Fox and Deborah J. Dwyer

TOPIC TABLE: ORGANIZATION THEORY

AND BEHAVIOR—CULTURE AND

DECISION MAKING

552 A New Definition of CultureLiping Liu

552 Group Decision-Making Techniques: Which to Use?

Coy A. Jones and David F. Martin

552 Beyond Total Quality: The Learning OrganizationFred Luthans, Michael J. Rubach and Paul A. Marsnik

552 Organizational Culture and TQM: A ConceptualChange Model Using Management DevelopmentDavid J. Lemak, Richard Reed and Joseph C.

Montgomery

553 On the Dynamics of Behavioral Response to Conflictin the WorkplaceG.E. Martin and Thomas J. Bergmann

INFLUENCES ON UNDESIRABLE

ATTITUDES AND BEHAVIORS

554 Motive, Opportunity, and Organizational IllegalityMarie A. McKendall and John A. Wagner, III

557 The Determinants of the Willingness to Pay Bribes

Paul L. Schumann, Timothy W. Scott and Philip H.

Anderson

560 The Multiplicative Interaction Effects of JobInvolvement and Organizational Commitment on

the Turnover Intentions ofFull- and Part-Time

EmployeesThomas N. Martin and John C. Hafer

STRATEGY AND POLICY

NEW STRATEGIES FOR

ORGANIZATIONAL CHALLENGES

563 Disappearing Manufacturing Trade-offs in the New

Competitive Environment

Christopher M. McDermott, William A. Fischer and

Noel P- Greis

566 Strategy for Outsourcing Information Technology: ALaw Enforcement Agency PerspectiveAmit Gupta and Rahul Bhaskar

569 A Strategic Model for Implementing Privatizations

Baljit S. Vohra and Bharat A. Jain

STRATEGY AND BOARDS OF DIRECTORS

572 Who Monitors the Monitor? Evidencefrom Board

Recomposition Around Corporate Takeovers

Omesh Kini, William A. Kracaw and Shehzad L. Mian

576 CEO-Board Relationship Evaluation: An

Exploratory Investigation of the Influence of BaseRate Factors

Terrence C. Sebora

579 TOWARD WORLD CLASS

ORGANIZATIONS: IDENTIFYING THE

STRATEGIC PILLARS

Sang M. Lee

TOPIC TABLE: INFORMATION,INNOVATION, AND STRATEGIC DECISION

MAKING

582 Strategic Decision Making: An InformationProcessing View

Ganesh D. Bhatt

582 Exploring a Redirection for Innovation Research

Dale Henderson and Lester A. Digman

582 A Process Theory-Based Model of GDSS forStrategic ManagementG. Page West, III

582 Modeling Key Determinants that Influence a

Business Simulation Learning Environment

Lindle Hatton

TOPIC TABLE: CONCEPTS OF STRATEGIC

ANALYSIS

583 Strategic Thinkers: A Study of Taiwanese ExecutivesMansour Javidan and Jou-Ying Tseng

583 The Critical Role of Strategic Thinking in

Environmental AnalysisYim Yu Wong and Andre M. Everett

583 Perceptions as a Function ofPerformance: Is the

Cart before the Horse?

C. Steven Arendall

583 Strategic Analysis for Resource Allocation Decisions

in Healthcare OrganizationsLee Graf, Masoud Hemmasi and Kelly Strong

TOPIC TABLE: SELECTED STRATEGIC

ISSUES

584 Policy and Strategic Planning Ramifications of the

1993 Deficit Reduction Legislation on Small Business

William L. Boyd, James W. Carland and JoAnn C.

Carland

584 Corporate America: What Went Wrong?David J. Aspelin and Sunil Babbar

584 Advanced Manufacturing Technologies: Quantumvs. Incremental ChangeSteve C. Molloy

584 A Framework for Corporate Environmental

Management ProgramsLinda C. Angell

STRATEGIC TYPOLOGIES

585 Identifying Environmental Discontinuity StrategyResponse Types: A Test ofZammuto and Cameron's

(1985) Contraction TypologyJohn B. Arbaugh and Donald L. Sexton

588 Rumelt's Typology, Change in Diversity and Firm

PerformanceErnest H. Hall, Jr.

STRATEGIC DECISION MAKING

591 Decision Analysis: An Aid to StrategicDecision-MakingJeryl L. Nelson

594 Assessing Managerial Preference for Alternative

Downsizing Strategies Using the AHP as a

Strategic Choice Model

Willie E. Hopkins, Billy M. Thornton, Shirley A.

Hopkins and Winter Nie

597 Political Behavior in Strategic Decision MakingMark P. Sharfman and James W. Dean, Jr.

TOPIC TABLE: BOARD OF DIRECTORSAND STRATEGIC PLANNING

600 A Study ofExecutive Plurality, Financial

Performance, and the Role of the Board of Directors

Wallace N. Davidson, III, Carol R. Nemec and Dan L.

Worrell

600 Dominant Vertical Businesses: Where Do They Fit?

Ernest H. Hall, Jr,

600 Retrenchment and Economic Downturn

J. Kim Dedee and David Nealon

600 Diversifying Acquisitions: Is There Evidence ofValue Creation

Alok Srivastava and Sang Soo Kim

TOPIC TABLE: STRATEGIC CONTROLAND SELECTION OF STRATEGIES

601 Strategic Control: A Constraint or a Guide?

Ganesh D. Bhatt

601 Toward Simplifying the Strategic Control Decision

Process: A Business Level ApproachJeryl L. Nelson and Roy A. Cook

601 Location Strategy: By Chance or by Choice

Fahri Karakaya and Cem Canel

601 Impacting Characteristics on the Effectiveness of the

Strategic Planning Process

Satish Mehra, Joyce M. Hoffman and Danilo Sirias

THEORETICAL ISSUES IN STRATEGIC

MANAGEMENT

602 An Investigation of the Multi-Dimensional

Relationship Between Context and Process in

Strategic Management: A Quasi-ExperimentalApproachWilliam D. Roering, Mary L. Nichols and John M.

Bryson

605 Organizational Innovation Process: A ConceptualFramework

Arvinder P.S. Loomba and K. Ravi Kumar

608 Uncertainty and Trial-and-Error in TechnologicalInnovation

Abdelkader Daghfous

STRATEGIC DECISIONS AND ALLIANCES

611 Risk/Return and Competitor PredispositionsPeter Wright

614 Integrating Strategic Decisions Between

Manufacturing and Marketing/Sales: Impact on

Organizational PerformanceScott O'Leary-Kelly and Benito E. Flores

617 Strategic Alliances: The Impact on IndustryStructure and PerformanceMinoo Tehrani

TOPIC TABLE: PERFORMANCE AND

STRATEGIC MANAGEMENT

620 Performance in the Biotechnology IndustryTodd A. Finkle

620 Production Competence, Manufacturing StrategicImplementation and Business PerformanceJon Kalinowski, Gaber Abou Elenein and DooyoungShin

620 A TimefTechnological Performance Model ofNewProduct Development StrategyGregory N. Stock and Noel P. Greis

620 Toward a Model of Environment, Innovation, and

PerformancePeter J. Lane and Mzamo P. Mangaliso

621 An AHP-Goal Programming Modelfor Scanningthe Organizational Environment

Timothy P. Garvin and Bruce J. Neubauer

CHIEF EXECUTIVE OFFICER

COMPENSATION AND EXTERNAL

STAKEHOLDERS

622 A Comprehensive Model of Chief Executive

CompensationPaul M. Mallette, Dennis Middlemist and Willie E.

Hopkins

625 CEO Compensation and Firm Risk: Risk as

Semivariance

James J. Cordeiro and Brian D'Netto

628 Management of External Stakeholders

Jeffrey S. Harrison and Caron H. St. John

TECHNOLOGY AND STRATEGIC

PLANNING

631 Measuring Performance in Biotech Firms: Do

Boards Add Value?

Todd A. Finkle and Terrence C. Sebora

634 Prioritizing Technologies within the Commercial

Space Industry for the Purpose ofRegional PolicySupportRichard G. Mathieu and John E. Gibson

637 Technological Planning and the Fit Between

Environment and Strategy: Implications forCompany PerformanceShaker A. Zahra and W. Randy Boxx

XV