Matching Items (11)
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- All Subjects: Culture
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- Creators: School of Accountancy
- Resource Type: Text
Description
An ethical dilemma is not a matter of “right” versus “wrong,” but rather it is a situation of conflicting values. A common ethical dilemma is that of honesty versus loyalty—is it better to tell the truth, or remain loyal to the company? In the Japanese culture, truth is circumstantial and can vary with different situations. In a way, the Japanese idea of honesty reflects how highly they value loyalty. This overlap of values results in the lack of an ethical dilemma for the Japanese, which creates a new risk for fraud. Without this struggle, a Japanese employee does not have strong justification against committing fraud if it aligns with his values of honesty and loyalty.
This paper looks at the Japanese values relating to honesty and loyalty to show how much these ideas overlap. The lack of a conflict of values creates a risk for fraud, which will be shown through an analysis of the scandals of two Japanese companies, Toshiba and Olympus. These scandals shine light on the complexity of the ethical dilemma for the Japanese employees; since their sense of circumstantial honesty encourages them to lie if it maintains the harmony of the group, there is little stopping them from committing the fraud that their superiors asked them to commit.
In a global economy, understanding the ways that values impact business and decisions is important for both interacting with others and anticipating potential conflicts, including those that may result in or indicate potential red flags for fraud.
This paper looks at the Japanese values relating to honesty and loyalty to show how much these ideas overlap. The lack of a conflict of values creates a risk for fraud, which will be shown through an analysis of the scandals of two Japanese companies, Toshiba and Olympus. These scandals shine light on the complexity of the ethical dilemma for the Japanese employees; since their sense of circumstantial honesty encourages them to lie if it maintains the harmony of the group, there is little stopping them from committing the fraud that their superiors asked them to commit.
In a global economy, understanding the ways that values impact business and decisions is important for both interacting with others and anticipating potential conflicts, including those that may result in or indicate potential red flags for fraud.
ContributorsTabar, Kelly Ann (Author) / Samuelson, Melissa (Thesis director) / Goldman, Alan (Committee member) / WPC Graduate Programs (Contributor) / W.P. Carey School of Business (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
Description
The purpose of this thesis is to explore if any correlation exists between the proposed components of happiness with overall self-perceived happiness. This thesis also explores how introversion and extraversion, gender, and working status affects the proposed components of happiness for college students and how their happiness influences engagement, motivation, preference of organizational culture, and the activities that they engage in. This research was gathered from secondary sources and a survey that was given to undergraduate students at Arizona State University. We found that well-being, gratitude, achievement, psychological empowerment, and affection contribute to both extraverts and introverts' happiness. In addition, we found that extraverts reported higher means than introverts in each factor; including happiness in general and what contributes to it. Contrary to popular belief, our research shows that autonomy either had no correlation or negatively correlates with happiness. In addition, we found that both extraverts and introverts participate in social and nonsocial activities rather than solely on their expected type of activity. Our research also shows that females reported higher means than males on gratitude, achievement, and autonomy. One significant implication of this study is that it can help individuals to better understand themselves and people they interact with.
ContributorsVasquez, Delia (Co-author) / Lopez, Miguel (Co-author) / LePine, Marcie (Thesis director) / Arce, Alma (Committee member) / Barrett, The Honors College (Contributor) / Department of Supply Chain Management (Contributor) / Department of Psychology (Contributor) / School of Accountancy (Contributor)
Created2014-12
Description
The main goal of this study was to understand the awareness of small business owners regarding occupational fraud, meaning fraud committed from within an organization. A survey/questionnaire was used to gather insight into the knowledge and perceptions of small business owners, while also obtaining information about the history of fraud and the internal controls within their business. Twenty-four owners of businesses with less than 100 employees participated in the study. The results suggest that small business owners overestimate their knowledge regarding internal controls and occupational fraud, while also underestimating the risk of fraud within their own business. In fact, 92% of participants were not at all familiar with the popular Internal Control \u2014 Integrated Framework published by the Committee of Sponsoring Organizations of the Treadway Commission. The results also show that small business owners tend to overestimate the protection provided by their currently implemented controls in regard to their risk of fraud. Overall, through continued knowledge of internal controls and occupational fraud, business owners can better protect their businesses from the risk of occupational fraud by increasing their awareness of fraud.
ContributorsDennis, Lauren Nicole (Author) / Orpurt, Steven (Thesis director) / Munshi, Perseus (Committee member) / Barrett, The Honors College (Contributor) / Department of Information Systems (Contributor) / School of Accountancy (Contributor)
Created2014-05
Description
Within this paper I summarize the key features, and results, of research conducted to support the development, design, and implementation of an internal control system at a startup small business. These efforts were conducted for an Honors Thesis/Creative Project for Barrett, the Honors College at Arizona State University. The research revolved around deciding which financial policies, procedures, and safeguards could be useful in creating an internal control system for small businesses. In addition to academic research, I developed an “Internal Control Questionnaire” for use as a ‘jumping off point’ in conversations about a business’ existing accounting system. This questionnaire is applicable across many industries, covering the major topics which every small business/startup should consider.
The questionnaire was then used in conjunction with two interviews of small business owners. The interviews covered both the overall financial status of their business and their business’ pre-existing accounting system. The feedback received during these interviews was subsequently used to provide the business owners with eleven recommendations ranging from the implementation of new policies to verification of existing internal controls.
Finally, I summarize my findings, both academic and real-world, conveying that many small business owners do not implement formal internal control systems. I also discuss why the business owners, in this specific circumstance, did not yet implement the aforementioned eleven suggestions.
The questionnaire was then used in conjunction with two interviews of small business owners. The interviews covered both the overall financial status of their business and their business’ pre-existing accounting system. The feedback received during these interviews was subsequently used to provide the business owners with eleven recommendations ranging from the implementation of new policies to verification of existing internal controls.
Finally, I summarize my findings, both academic and real-world, conveying that many small business owners do not implement formal internal control systems. I also discuss why the business owners, in this specific circumstance, did not yet implement the aforementioned eleven suggestions.
ContributorsDuncan, Spencer James (Author) / Garverick, Michael (Thesis director) / Casas Arce, Pablo (Committee member) / School of Accountancy (Contributor) / School of International Letters and Cultures (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05
Description
Our research encompassed the prospect draft in baseball and looked at what type of player teams drafted to maximize value. We wanted to know which position returned the best value to the team that drafted them, and which level is safer to draft players from, college or high school. We decided to look at draft data from 2006-2010 for the first ten rounds of players selected. Because there is only a monetary cap on players drafted in the first ten rounds we restricted our data to these players. Once we set up the parameters we compiled a spreadsheet of these players with both their signing bonuses and their wins above replacement (WAR). This allowed us to see how much a team was spending per win at the major league level. After the data was compiled we made pivot tables and graphs to visually represent our data and better understand the numbers. We found that the worst position that MLB teams could draft would be high school second baseman. They returned the lowest WAR of any player that we looked at. In general though high school players were more costly to sign and had lower WARs than their college counterparts making them, on average, a worse pick value wise. The best position you could pick was college shortstops. They had the trifecta of the best signability of all players, along with one of the highest WARs and lowest signing bonuses. These were three of the main factors that you want with your draft pick and they ranked near the top in all three categories. This research can help give guidelines to Major League teams as they go to select players in the draft. While there are always going to be exceptions to trends, by following the enclosed research teams can minimize risk in the draft.
ContributorsValentine, Robert (Co-author) / Johnson, Ben (Co-author) / Eaton, John (Thesis director) / Goegan, Brian (Committee member) / Department of Finance (Contributor) / Department of Economics (Contributor) / Department of Information Systems (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2017-05
Description
This study examined if Hofstede's cultural dimensions are able to predict the scheme used to commit fraud and the frequency of the scheme. All six of Hofstede's cultural dimensions were applied to 9 different countries across the world. These countries were selected based on the number of fraud cases that were reported in the 2016 Report to the Nations published by the Association for Certified Fraud Examiners. The theory was that Hofstede's Cultural dimensions would be able to predict the scheme that would be used to commit fraud. The results however do not support this hypothesis. There were some significant relationships between some of the schemes and Hofstede's cultural dimensions. However there were some of the schemes that had no significant relationships which could be due to the limitations of this study.
ContributorsGutierrez, Diana (Author) / Dawson, Greg (Thesis director) / Samuelson, Melissa (Committee member) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
Description
The music genre of hair metal serves as a fascinating portrait of the 1980s. I found in hair metal a set of very concerning beliefs about masculinity, freedom, and consumption that reflect the essential values, beliefs, and mores of the 80s. Functioning as a response to changing gender roles and a shifting economic environment, hair asserts masculine liberty and helps its listeners assuage any fears they may have about threats to the status quo or their way of life.
ContributorsUnsworth, Erik (Author) / Voorhees, Matthew (Thesis director) / Carrasco, Clare (Committee member) / Barrett, The Honors College (Contributor) / School of International Letters and Cultures (Contributor) / School of Accountancy (Contributor)
Created2024-05
Description
Soccer is a global phenomenon that is played, watched, and enjoyed all over the world. Players and fans are quick to point out that soccer is an international language that unites people of all ethnicities and backgrounds together. However, there has been little research done to find out why, how, or if this is true. In this paper I will demonstrate how soccer is an effective means of communication when barriers of culture, geography, and language exist. To do this I conducted a survey, ultimately across 147 regular soccer players, and took field notes on one on one conversations to gather experiences and opinions regarding how soccer has helped people connect when other means of communication were not viable. By surveying and speaking with regular players, I was able to determine just how effective and in what ways soccer facilitates communication and brings people together. This research is a viable starting point into exploring how a global society can learn from soccer players to break down communication barriers and cooperate better with one another.
ContributorsFuller, Joseph (Author) / John, Eaton (Thesis director) / Mary, Ingram-Waters (Committee member) / School of International Letters and Cultures (Contributor) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05
Description
The Arizona Fall League is a baseball league affiliated with Major League Baseball to provide further development to seven of each MLB team’s top minor league prospects. The games are played at the same stadiums as spring training in Arizona but historically draw a very low attendance in comparison. The marketing strategies currently used to promote and advertise the Arizona Fall League are not sufficient to meet the goal of increased attendance and increased profits as a result. The league currently markets its core product to the customer, meaning the actual baseball game itself along with the highly talented players, rather than the actual product provided to fans, meaning the social utility they gain from their experiences at an Arizona Fall League game along with the game. The league needs to focus mainly on two target markets: men and women ages 18-25 and families with children under 18. In order to shift the focus to the actual product, the league’s marketing staff should run promotions (alongside their current promotions) in association with local sports bars or restaurants and places that provide entertainment, such as Top Golf. They also should revamp their social media accounts to integrate a more fan-focused base for their posts, making fans feel like they are a greater part of the experience. These improvements would drive up attendance and generate more profits for the Arizona Fall League.
ContributorsMcCann, Matthew Donald (Author) / Eaton, John (Thesis director) / McIntosh, Daniel (Committee member) / Department of Finance (Contributor) / School of Accountancy (Contributor) / Department of Marketing (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05
Description
The purpose of this thesis is to cover the multiple aspects of Major League Baseball Expansion from 30 to 32 teams. The thesis can be divided into two parts with the first being the preparation and consideration for expansion, and the second half is about the execution and implementation of adding two expansion teams to the league.
For years, Commissioner Rob Manfred has hinted and brought about the idea of adding two more teams to Major League Baseball (Mitchell). The growth of the game is of utmost importance, and they have made many changes to try to expand the growth of fans the past few years particularly catered to new and young fans. New rules like a pitch clock and mound visit limitations are examples of in game changes made to speed up the game, but they have also experimented with spring training and regular season games internationally or at new venues. In just the past decade, games have been played or planned (due to COVID-19 cancellations) in Monterrey, Mexico City, London, Tokyo, San Juan, Montreal, Las Vegas, Williamsport, and even Iowa. With the exception of the Williamsport Little League Classic and the Field of Dreams game in Iowa, all these locations had games to see what the atmosphere and logistics would be like with expansion in mind as a possibility in the future. With this in mind, this thesis will analyze and come to a conclusion on the following cities for the best fits for expansion: Monterrey, Mexico City, San Juan, Vancouver, Montreal, Las Vegas, Portland, Nashville, Raleigh, and San Antonio.
For years, Commissioner Rob Manfred has hinted and brought about the idea of adding two more teams to Major League Baseball (Mitchell). The growth of the game is of utmost importance, and they have made many changes to try to expand the growth of fans the past few years particularly catered to new and young fans. New rules like a pitch clock and mound visit limitations are examples of in game changes made to speed up the game, but they have also experimented with spring training and regular season games internationally or at new venues. In just the past decade, games have been played or planned (due to COVID-19 cancellations) in Monterrey, Mexico City, London, Tokyo, San Juan, Montreal, Las Vegas, Williamsport, and even Iowa. With the exception of the Williamsport Little League Classic and the Field of Dreams game in Iowa, all these locations had games to see what the atmosphere and logistics would be like with expansion in mind as a possibility in the future. With this in mind, this thesis will analyze and come to a conclusion on the following cities for the best fits for expansion: Monterrey, Mexico City, San Juan, Vancouver, Montreal, Las Vegas, Portland, Nashville, Raleigh, and San Antonio.
ContributorsLieberman, Jake Robert (Author) / Eaton, John (Thesis director) / McIntosh, Daniel (Committee member) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05