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Description
The author is an accounting major headed into the public accounting industry. As a tax intern his senior year, he was able to work in the thick of "busy season", when tax returns are due for submission and work is very busy. The author tired of working long hours and continuous talking with his accounting friends how working on Saturdays and long weeknights was generally accepted. Best value principles from Dr. Dean Kashiwagi's Information Measurement Theory were applied to examine how to maximize efficiency in public accounting and reduce the workload. After reviewing how Information Measurement Theory applies to public accounting, the author deemed three possible solutions to improve the working conditions of public accountants. First, to decrease the work load during busy season, tax organizers need to be sent earlier and staff should be assigned to oversee this information gathering. Second, in order to better prepare new hires to become partners, the career path needs to be outlined on day one with a career guide. Finally, in order to more successfully on board new hires due to the steep learning in public accounting, firms should utilize buddy systems and encourage organic mentoring.
ContributorsBohmke, Scott (Author) / Kashiwagi, Dean (Thesis director) / Kashiwagi, Jacob (Committee member) / Barrett, The Honors College (Contributor) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor)
Created2015-05
Description
The present study investigates the differences in the academic motivation of traditional and non-traditional students according to Self Determination Theory. Additionally, the study explores the relationships between academic motivation and academic, career, and family stress in traditional and non-traditional students according to the Challenge and Hindrance Stress Framework. A survey was administered to 744 undergraduate students at Arizona State University. An independent samples t-test indicated significant differences between several student groups. According to the results, non-traditional students are more intrinsically motivated "to know" and traditional students are more extrinsically motivated by "identified regulation" and "external regulation". Additionally, a correlation matrix indicated that academic stress is positively related to extrinsic motivation, family stress is related to both intrinsic and extrinsic motivation in all students, and career stress is related to intrinsic and extrinsic motivation in working students.
ContributorsBickle, Jessica Aaron (Author) / LePine, Marcie (Thesis director) / Clemons, Jamie (Committee member) / Batac, Jo (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor) / WPC Graduate Programs (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
This paper will highlight the ways that Chinese students handle stress due to different reasons and how they solve their stress. The main reasons include different education styles, cultural differences between the US and China, food, language, entertainment ways and religious. Chinese students have many methods to solve stress that include both positive and negative ways. I will provide more details about the ways in the third part in which I report the findings of my survey. My study is relevant because of the large numbers of Chinese students who are studying internationally.
ContributorsHuang, Qin (Author) / Valderrama, Jamie (Thesis director) / Reckers, Philip (Committee member) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2018-12
Description
Positive psychology focuses on the promotion of well-being (Seligman, & Csikszentmihalyi, 2000). Positive psychology interventions (PPIs) have been developed to help facilitate the development of skills needed to flourish and current research suggests that PPIs can help individuals improve their happiness, reduce stress, and become more resilient (Lyubomirsky, King, & Diener, 2005). National surveys highlight that students in higher education are in dire need of interventions aimed at helping them cope with the negative impact of stress (Douce & Keeling, 2014; Marks & Wade, 2015). Research among the graduate student population is scant even though they report high levels of stress and work even more hours than undergraduate students (Wyatt & Oswalt, 2013). PPIs implemented in the graduate student population focus heavily on psychologically-based programs, like psychology and social work, whose students may already be receiving assistance in self-care (Botta, Cadet, & Maramaldi, 2015; Burkhart, 2014; Nelson, Dell'Oliver, Koch, & Buckler, 2001). Thus, this current study is a randomized controlled trial testing an online PPI, adapted from Achor's work in the business industry (2012, 2014), compared with an online informative stress group and a wait list control group among graduate students from various disciplines at a large, public university in the Southwest. Participants were administered pre-, post-, and three-month follow-up tests to determine the impact of the interventions on their levels of perceived stress, happiness, and resilience. A multivariate analysis of covariance (MANCOVA) was used with covariates of age, gender, race, program of study, and graduate level of study (masters versus doctoral). The main findings of the study included: the students in the PPI group reported significantly higher resilience at the end of the three weeks than did the students in the informative stress or wait list control groups, even though measures of happiness or perceived stress were not impacted; and students from psychologically based programs received the most benefit from treatment, especially from the PPI intervention. All findings, implications, and suggestions for future directions are discussed.
ContributorsVenieris, Pauline (Author) / Kinnier, Richard (Thesis advisor) / Rund, James (Committee member) / Homer, Judith (Committee member) / Arizona State University (Publisher)
Created2017
Description
Being married as an undergraduate student is uncommon, considering the average age people marry in the U.S. is 28-years-old. Given that the “traditional” undergraduate student is unmarried, being a married undergraduate student may be associated with the anticipation of stigma due to their marital status, which may be a stressful experience (hereafter-anticipated stigma stress) and have harmful effects on one’s well-being, particularly symptoms of anxiety. As such, it is important to identify ways in which romantic partners can help one another cope with this unique stressor by engaging in positive or negative dyadic coping (DC). Using cross-sectional data from 151 married undergraduate students, this project examined whether perceptions of partner’s positive and negative DC moderated the association between anticipated stigma stress and symptoms of anxiety. There was a significant main effect of anticipated stigma stress on anxiety, such that higher anticipated stigma stress was associated with greater symptoms of anxiety. Delegated DC moderated this association, such that when participants reported high levels of anticipated stigma stress, those who reported higher partner’s use of delegated DC also reported higher symptoms of anxiety as compared to those who reported low partner’s use of delegated DC. Implications for future research and mental health counselors are discussed.
ContributorsMesserschmitt, Shelby (Author) / Randall, Ashley K. (Thesis advisor) / Pereira, Jennifer (Committee member) / Kinnier, Richard (Committee member) / Arizona State University (Publisher)
Created2017
Description
Spirituality has been studied in relation to psychological factors in health for the past decade and has been found to promote positive affect while possibly benefiting health. However, multiple dimensions of spirituality need to be examined systematically before much can be concluded regarding the influence of spirituality on health. One purpose of this study was to test the validity of the four factors of the Psychomatrix Spirituality Inventory (PSI) developed by Wolman using confirmatory factor analysis (CFA): divinity, mindfulness, extrasensory perception, and intellectuality. In addition, the moderation effects of these factors on stress, assessed by cortisol levels, and on perceived cold symptoms induced by a bogus cold viral challenge were investigated among 100 participants as part of a larger study conducted by Nemeroff to identify psychological factors related to perceived cold susceptibility under a bogus viral challenge paradigm. The analysis of CFA among 265 participants indicated that the four-factor Pyscholmatrix Spirituality model did not provide a good fit to the data collected by Nemeroff. The shared variances among factors could be the explanation for failure to confirm these four factors. Women developed more cold symptoms than did men post bogus exposure. Mindfulness and extrasensory perception factors buffered the adverse effects of stress on cold symptoms. A three-way-interaction among gender, stress, and mindfulness indicated that the buffering effects of mindfulness on stress and cold symptoms were stronger for women than for men, and the effects were stronger when the stress levels increased. A three-way-interaction was also found among gender, stress, and extrasensory perception, with the moderation effects of extrasensory perception on stress and cold symptoms stronger for women than for men, and these effects becoming stronger as stress levels elevated. This study is an important step for understanding the relationships among gender, spiritual factors and cortisol levels under laboratory-induced stress. These results have implications for developing preventions or interventions that incorporate mindfulness practices and take extrasensory perception beliefs into consideration for stress reduction and health promotion.
ContributorsChung, Kuo-Yi (Author) / Robinson Kurpius, Sharon E (Thesis advisor) / Nemeroff, Carol (Committee member) / Chen, Angela Chia-Chen (Committee member) / Kinnier, Richard (Committee member) / Arizona State University (Publisher)
Created2010
Description
Age plays a major role in human behavior, yet little research examines how age shapes ethical behavior. We examine the effects of age on ethical behavior when people face three different ethical pressures: time pressure, financial pressure, and social pressure. We predict that younger people are more likely than older people to engage in unethical behavior. We also predict that younger people are more influenced by ethical pressures than older people. Results from an experiment provide evidence that younger people are more likely than older people to engage in unethical behavior. In addition, both older and younger people are influenced by the ethical pressures we examine in this study. However, the results do not provide evidence that younger people are more influenced by those ethical pressures than older people. Our study contributes to research examining ethical behavior and age differences in the workplace while providing managers and auditors with a larger perception of unethical drivers.
ContributorsGibly, Eliyahu (Co-author) / Galili, Neta (Co-author) / Call, Andrew (Thesis director) / Emett, Scott (Committee member) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05