Kelley School of Business (Indianapolis) Works

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    Accounting education literature review (2022)
    (Elsevier, 2023-01-11) Apostolou, Barbara; Churyk, Natalie; Hassell, John M.; Matuszewski, Linda
    This review of the accounting education literature includes 109 articles published during 2022 in five accounting education journals: (1) Journal of Accounting Education, (2) Accounting Education, (3) Advances in Accounting Education: Teaching and Curriculum Innovations, (4) Issues in Accounting Education, and (5) The Accounting Educators’ Journal. We update 17 prior accounting education literature reviews by organizing and summarizing contributions to the accounting education literature made during 2022. Articles are categorized into five sections corresponding to traditional knowledge bases: (1) curriculum and instruction, (2) instruction by content area, (3) educational technology, (4) students, and (5) faculty. We summarize and describe the research technique of the empirical articles. Suggestions for research are presented. Articles classified as cases and instructional resources published in the same five journals during 2022 are tabulated in appendices categorized by instructional content area.
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    Small businesses, startups will lead economy after COVID
    (2021) Saxton, M. Kim; Saxton, Todd; Kelley School of Business - Indianapolis
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    Toward a Systems Architecture in Corporate Governance
    (2021) Bird, Robert C.; Magid, Julie M.; Kelley School of Business - Indianapolis
    A new and powerful systems architecture is driving corporate governance. This architecture will improve board of directors’ decision making, strengthen compliance and risk management protocols, empower gatekeepers such as lawyers and accountants to better monitor, and enhance the social contract between business and society. The purpose of this article is to promote a systems approach to decision-making in matters of corporate governance, highlight the importance given to systems by recent Delaware courts, and present recommendations for boards of directors to optimally situate themselves within an effective organization-wide system of governance.
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    Marketing: An Introductory Text
    (Indiana University, 2022) Donahue, Kim
    There are many excellent Introduction to Marketing textbooks on the market. Since most professors emphasize some parts and not others, and as some terminology is author specific, this OER was designed to emphasize the material the author emphasizes in class and to focus on a minimalistic approach, allowing the instructor to provide additional insights. This text addresses the basic marketing concepts of marketing research, STP, product ,place, price, and promotion. Digital marketing is addressed but not emphasized as the author considers it a very effective and important tool to implement marketing concepts and strategies. This text stresses the role of marketing in strategic planning and how the specific concepts and strategies fit into the organization’s strategic plan.
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    Performance Feedback and Productivity: Evidence from a Field Experiment
    (Wiley, 2022) Awaysheh, Amrou; Bonet, Rocio; Ortega, Jaime; Kelley School of Business - Indianapolis
    We theorize that employees use the performance feedback they receive to reassess their beliefs about the marginal benefit of their effort, which may lead them to increase or reduce their effort. To test our model, we conduct a field experiment at the distribution center of a Fortune 500 firm where employees receive individual performance pay, and we study two types of feedback, individual and relative. The results show that employees react to feedback content in a way that is consistent with the model: they increase their effort if the information provided implies that the marginal benefit of increasing effort is high and decrease it if they learn that it is low. Moreover, performance feedback has a greater impact on the lower quantiles of the distribution of productivity.
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    With a Little Help from our Friends: Teaching Collectives as Lifelines in Troublesome Times
    (IUPUI, 2021) Clemons, Michelle Lynn; Frank, Mary Ann; Jettpace, Lynn; Miller, Leslie; Kelley School of Business - Indianapolis
    Faculty members often lack support structures in which they can support each other in crisis. The authors recently discovered that sharing ideas with a community of colleagues has made them more resilient. The Civility Community of Practice (CoP) at IUPUI transitioned to a weekly online teaching and support seminar in response to the university’s unexpected move to online course delivery on account of the pandemic.
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    With a Little Help from our Friends: Teaching Collectives as Lifelines in Troublesome Times
    (Indiana University, 2021-04-09) Jettpace, Lynn; Miller, Leslie; Frank, Mary Ann; Clemons, Michelle Lynn; Goldfarb, Nancy; Kelley School of Business - Indianapolis
    Emergencies have a way of changing the orientation of faculty from academic projects to surviving the unknown and coping with change. Many faculty members, because they frequently work independently, often lack support structures through which they can engage in mutual aid during times of crisis. The authors recently discovered that having a community of colleagues with whom to share ideas has made them more resilient to changing circumstances. While the Civility Community of Practice at IUPUI has been meeting since 2014 as an interdisciplinary research collective, it transitioned to a weekly online teaching and support seminar in response to the university’s unexpected move to online course delivery on account of the pandemic. This reflective essay will examine the transformative possibilities of a teaching collective in the face of crisis. From the onset of the crisis, each of the authors had personal and teaching challenges that the group’s Zoom meetings resolved. The weekly meetings involved sharing teaching tips but also basic survival strategies, tips they never imagined discussing with professional colleagues. In addition to discussing the elements that make a successful learning community, this essay will include reflections by each of the five community members about how the Zoom meetings helped them adapt to and navigate their personal and professional lives during the pandemic. In these individual reflections, the authors will discuss how moving their courses online challenged their teaching practices, motivated their experimentation with Zoom, and transformed their online classroom to impact the student learning experience.
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    Does Renewable Energy Renew the Endeavor in Energy Efficiency?
    (2022-03-29) Awaysheh, Amrou; Chen, Christopher; Wu, Owen Q.
    Improvement in energy efficiency (EE) has slowed globally since 2015 and is now falling short of the 2.6% per year target recommended by the United Nations Sustainable Development Goals, despite an abundance of EE opportunities. Barriers to EE have existed long before the rise in renewable energy (RE) investment. However, increased RE adoption may have unintended consequences for improving EE as adoption may raise or lower the barriers to EE. In this paper, we examine whether and how RE adoption can increase or decrease EE improvement. On the one hand, RE represent a competitor to EE for managerial attention and budget. On the other, the adoption of RE may increase the overall awareness of energy usage and drive EE improvement. Using site-level data from an industrial conglomerate, we estimate the impact of changes in RE usage and in the acquisition approach on the EE of 183 manufacturing sites across the globe from 2015 to 2020. On average, we find that using RE to meet 10% more of a site’s energy demand led to an additional 2.0% improvement in EE. However, there is significant heterogeneity in the effects depending on the acquisition approach. We find that while purchasing RE credits or entering into power purchase agreements led to gains in EE, installing on-site RE generators had no effect. To understand these gains, we surveyed site managers regarding their attitudes and intentions. The results suggest that there was a greater focus on EE by both managers and workers after increasing their RE usage. We also find quantitative evidence of managers submitting more budget requests for EE improvements in the twelve months following increases in RE. For corporations looking to use more RE, we offer evidence of additional returns in the form of energy savings, but realizing them requires careful consideration of the acquisition approach of RE.
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    Making Theoretically Informed Choices in Specifying Panel-Data Models
    (Wiley, 2021) Ketokivi, Mikko; Bromiley, Philip; Awaysheh, Amrou
    We argue that in analyzing panel-data econometric models, researchers rely excessively on statistical criteria to determine model specification, treating it primarily as a matter of statistical inference. This inferential emphasis is most obvious in the common practice of using statistical tests (e.g., the Hausman test) to choose between fixed- and random-effects specifications, often ignoring the assumptions underpinning these tests. For instance, the Hausman test depends on the true within-panel (longitudinal) and between-panel (cross-sectional) parameters being equal. This assumption is often not justified, because longitudinal and cross-sectional variances and covariances may manifest different underpinning mechanisms. In addition to different mechanisms often resulting in different variables determining within and between effects, within and between variables may also have different meanings. To help researchers make theoretically informed choices, we formulate five questions that can guide researchers to think of model specification in a theoretically rigorous way. We examine these issues with examples from both general management and operations management research. Importantly, we argue that addressing the questions regarding model specification must involve primarily theoretical and contextual judgment, not statistical tests.
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    Aggregate Financial Misreporting and the Predictability of U.S. Recessions
    (SSRN, 2021) Beneish, Messod D.; Farber, David B.; Glendening, Matthew; Shaw, Kenneth W.; Kelley School of Business - Indianapolis
    We rely on the theoretical prediction that financial misreporting peaks before economic busts to examine whether aggregate ex ante measures of the likelihood of financial misreporting improve the predictability of U.S. recessions. We consider six measures of misreporting and show that the Beneish M-Score significantly improves out-of-sample recession prediction at longer forecasting horizons. Specifically, relative to leading models based on yield spreads and market returns, M-Score increases the average probability of a recession across forecast horizons of six-, seven-, and eight-quarters-ahead by 56 percent, 79 percent, and 92 percent, respectively. These findings are robust to alternative definitions of interest rate spreads, and to controlling for the federal funds rate, investor sentiment, and aggregate earnings growth. We show that the performance of M-Score likely arises because firms with high M-Scores tend to experience negative future performance. Overall, this study provides novel evidence that accounting information can be useful to forecasters and regulators interested in assessing the likelihood of U.S. recessions a few quarters ahead.