A Global Community

Dedicated to Research and Teaching

Allied Academies News-Number 8 - Spring 2001

The Nashville Conference is over and it was a smashing success. It was our largest group ever, well over 200 people were involved and our Awards Dinner sat 115! We had more than 50 people involved in the Internet Division, and we published 280 manuscripts in the Proceedings. Authors representing 10 different nations, and more than forty states within the United States participated in the conference (our 10th meeting of the Allied Academies). We would like to extend our heartfelt appreciation to all who participated. It is the authors and the conference participants who make the Allied Academies successful and who support our efforts to achieve our mission.


NEW Submission Procedures

As a result of our continual efforts to improve upon our efficiency and maintain the highest level of service to our members, we have instituted new submission procedures that we think will be more helpful to participants and increase our ability to process submissions more efficiently. Trey Carland has been named Executive Editor and will serve as the central contact for ALL submissions, including direct Journal submissions. Please take a moment to review our Submission Instructions page and familiarize yourself with the new procedures and new E-mail addresses (see also Contact Us).

NEW Academies

We would also like to welcome the addition of two new Academies:

Academy of Commercial Banking and Finance - Jim Bexley, Editor

Academy for Studies in International Business - Nader Asgary & Balasundram Maniam, Editors

For more information about our affiliate Academies and the types of manuscripts they publish, please visit our Affiliate Academies page.

Summer Internet Conference

Due to the growing popularity of the Internet Division, we have added an International Summer Internet conference that we hope you all will find beneficial. It will be the same as a physical conference in every way, with the exception of having to travel. Participants can submit their papers for award consideration and the winners will be published in the appropriate Journal. There will be a conference Proceedings published on-line as well as on CD, and a conference Program published both in hard copy and on-line. A bulletin board will be live on the web site where participants can post comments and questions regarding the papers published in the Proceedings. Each participant can also submit video taped or Power Point presentations to be published on our web site as a companion to their paper. The Internet conference will run for two weeks giving all of the participants plenty of time to participate as their schedules and time zones allow (no strict schedule will be required). See our Submission Instructions page for information on submitting.

Fall Conference in Las Vegas

Our Fall 2001 International conference will be held in Las Vegas at the New Frontier hotel and casino. We fully expect this to be our largest conference yet and hope that all of our members will be able to participate, either by attending or via the Internet Division. See our Submission Instructions page for information on submitting. We hope to see you all there!



The new issues of the Journals will be out this Summer. We had expected to get them out sooner, but the process of switching printers caused some delay. Our new printer, Whitney Press, Inc., will allow us much more control, flexibility, and cost-effectiveness in the publishing process. We fully expect that this, combined with the addition of the new Journal submission procedures, will dramatically improve our Journal publication system and time frame. We also hope to get all of our back issues on-line by the end of the summer.

Innovative and Creative Teaching Awards


The third award given by the Academy of Educational Leadership to an individual for INNOVATIVE AND CREATIVE TEACHING went to three recipients this year. Dr. Pamela Johnson of California State University, Chico, Dr. Larry Watts of Stephen F. Austin State University, and Dr. Victor Selman (Internet Division) of The American University all received plaques. The criteria for recognition include the exercise of creative or innovative teaching practices; and, recognized stature as an outstanding instructor.

Distinguished Research Awards

We would like to congratulate the Distinguished Research Award Winners for Nashville, 2001. The competition was extremely stiff and less than 20% of the manuscripts were chosen for recognition by the panel of judges. Each of the following manuscripts, in addition to receiving an engraved plaque, will be published in the next regularly scheduled issue of the appropriate journal.


Distinguished Research Award Winners

Academy of Accounting and Financial Studies

Which Cost Drivers Drive Cost in the Hospital Sector?
Zofia Swinarski Huber, University of Geneva
Bernard Morard, University of Geneva

An Empirical Study about the Degree of Coincidence of Local Government
Financial Reporting in the USA and Spain with the IPSAS of the IFAC
Lourdes Torres, University of Zaragoza, Spain
Vicente Pina, University of Zaragoza, Spain

Index Size, Autocorrelation and the Evolution of Market Efficiency: The American Experience
Anthony Yanxiang Gu, State University of New York, Geneseo

The Impact of the Ameritrade Online Investor Index on the
Autocorrelations and Cross-Correlations of Market Returns
Thomas Willey, Grand Valley State University

On the Role of Paradigms in the Field of Finance
Kavous Ardalan, Marist College

The Effects of Selected Engagement Characteristics
on the Judgments of Partners in Local CPA Firms
Alan T. Lord, Bowling Green State University

nash01-pic2Audit Partners' Perceptions of Internal Audit Outsourcing and the SEC's
Rule on Auditor Independence:
An Investigation of Differences and Similarities
Marianne L. James, California State University-Los Angeles

Conservatism of the Big Six Audit Firms and Going-Concern
Modified Audit Reports
Marshall A. Geiger, University of Richmond
K. Raghunandan, Texas A&M International University

Confidence as a Determinant of the Direction of Order Effects:
Theory and a Test in an Internal Control Judgment Setting
Jane E. Morton, Suffolk University

Academy of Economics and Economic Education nash01

The Impact of Trade, Technology, Immigration, and Globalization on Wages
Rob H. Kamery, Christian Brothers University
Michael T. Smith, Christian Brothers University

Is it Time for a Common NAFTA Currency?
Balasundram Maniam, Sam Houston State University
Hadley Leavell, Sam Houston State University
Amitava Chatterjee, Fayetteville State University

Academy of Educational Leadership

Information System Education in Taiwan:
Using the Theory of Autonomy and Independence
Chia-ping Yu, National Sun Yat-Sen

nash01-pic4 Optimal Technology for Optimal Instruction
Wanda I. DeLeo, Winthrop University
C. Angela Letourneau, Winthrop University

Success Against the Odds: The Experience of Academically At-Risk Students
Who Graduate from Post Secondary Institutions
Felecia Moore Banks, Howard University

Academy of Entrepreneurship

Building Theory: The Relationship between Attribution Theory
and the Perceived Outcomes of Entrepreneurial Venture Failure
Mary K. Askim, University of North Dakota
Richard A. Feinberg, Purdue University

The Impact of Strategy and Industry Structure on the Link
between the Entrepreneur and Venture Performance
Richard Robinson, University of South Carolina
Lanny Herron, University of Baltimore

Academy of Free Enterprise Education

A Federally Funded Case Study of Entrepreneurship Programs:
Implications for Public Policy
J. Donald Weinrauch, Tennessee Technological University
Kevin Liska, Tennessee Technological University
Rodney Carlson, Tennessee Technological University

Academy of Information and Management Sciences

Domain Names and Trademarks:
The Unhappy Marriage Continues but the Rules are Clearer
Brian McNamara, California State University, Bakersfield
William Go, Go and Associates

The Ethical Dimension of Information Technology Workers: An Empirical Study
Gary A. Williams, Western Carolina University
Debasish Banerjee, Western Carolina University

A Parsonian Perspective on Change Given the Orthodox Paradigm of Functionalism
Nicholas John Robak, Saint Joseph's University

Factors Affecting Hospital Bad Debt: A Discriminant Analysis
C. Christopher Lee, Central Washington University

Academy of Managerial Communication

Group versus Individual Work in the Classroom:
Assessing Students' Perceptions
Julie A. Lyden, The University of Memphis
Lillian H. Chaney, The University of Memphis

All the Rage: Workplace Bullying
Pamela R. Johnson, California State University, Chico
Julie Indvik, California State University, Chico

Academy of Marketing Studies

A Study of Customer Satisfaction, Service Quality and
Company Image: An Empirical Analysis
Hishamuddin Ismail, Multimedia University, Malaysia
Nor Asiah Abdullah, Multimedia University, Malaysia

The Health-Oriented Market: A Lifestyle Model, Empirical Test
and Implications for Market Segmentation Strategy
Kenneth D. Bahn, James Madison University
Kent L. Granzin, The University of Utah
Newell D. Wright, James Madison University

Empirical Generalisations in Marketing:
An In-Depth Analysis of the Concept
Adee Athiyaman, University of Western Sydney, Australia

Value Based Marketing: A New Perspective
David Walters, Macquarie University, Australia
Michael Halliday, Macquarie University, Australia

Me, We, or Thee?
A Perceived Control Perspective on Consumer Decision Autonomy
Robert R. Tangsrud, Jr., University of North Dakota

Academy of Strategic and Organizational Leadership

Insurance at Risk: The Genome Threat
Bruce Coggins, Truman State University
Val Larsen, James Madison University
Neil Gilchrist, Truman State University

Small and Large Firm Joint Venture Performance Measures:
A Structural Equation Modeling Approach Using AMOS
Louise Hatfield, Shippensburg University
Jonathan W. Kohn, Shippensburg University

Re-examining a Hierarchy of Preference:
A Study of Attitudes toward Various Disabilities and Other Categories
Using the Disability Social Distance Scale
Robert D. Hatfield, Morehead State University
James H. Turner, Morehead State University

Organizational Downsizing and the Business Manager in a Finnish Context:
A Discourse Analytic Framework and its Application
Anna-Maija Lämsä, University of Jyväskylä

The Effects of Functional Fixation on Relative Performance Evaluations
Margaret N. Boldt, Murray State University

Compensation of Investment Company Advisors:
An Empirical Investigation
Denise Woodbury, Weber State University
Kyle Mattson, Weber State University

Academy of Studies in Business Law

Let's Clear the Air! The Truth behind
Discriminating against Smokers in the Workplace
Sheree Kless Moore, Sam Houston State University
Sara Hart, Sam Houston State University

Electronic Recruiting Adds a Techno-Human Component to
Business Law Courses
Nancy J. King, Oregon State University

The Americans with Disabilities Act: An Assessment of its Impact
on Institutions of Higher Education
LeVon E. Wilson, Western Carolina University

Academy for Studies in International Business

Culturally Specific Approaches to Ecological Sustainability:
Prospects for Sweden's The Natural Step in the United States
Drew L. Harris, Longwood College
Melanie B. Marks, Longwood College

Cross-Cultural Leadership Styles:
A Comparative Study of U.S. and Nigerian Financial Institutions
Cyprian O. I. Osuoha, Nova Southeastern University

Internationalization of a Key Industry:
Implications for a Business and Society Relationships Development-- Case Finland
Pasi Sajasalo, University of Jyväskylä

The Relationship between Information Quality and Validity and
Managers' Acceptance of Performance Appraisal Systems
Amat Taap Manshor, Multimedia University, Malaysia

A Comparison of Organizational Commitment between National and Expatriate Employees
in Public and Private Sector Organizations
Kermit W. Kuehn, American University of Sharjah, United Arab Emirates
Yousuf Al Busaidi, Sultan Qaboos University, Oman

International Academy for Case Studies

Comparator Systems Corporation Audit Case
Linda M. Lovata, Southern Illinois University at Edwardsville
Bradford J. Reed, Southern Illinois University at Edwardsville
Michael L. Costigan, Southern Illinois University at Edwardsville

Meeting Expectations: Jackson Semiconductor
David Coffee, Western Carolina University
Beth Jones, Western Carolina University
Roger Lirely, Western Carolina University

First Bank of Brazos County
James B. Bexley, Sam Houston State University
Joe James, Sam Houston State University

See What Develops in Polaroid's Future
Kimberly R. Luna, Citizen's 1st Bank
Patrick L. Pelton, Arthur Andersen, LLP
Larry R. Watts, Stephen F. Austin State University

MEAD Corporation: A Case Study of Enterprise Resource Planning (ERP) Implementation
Ivan Nenov, Columbus State University
Jerry Smith, Columbus State University

Main Denominational Church-- Part I: Budgeting, Control, and
Organizational Issues in a Not-for-Profit Entity
Benjamin P. Foster, University of Louisville

Meatballs.com: Intrapreneurship for Survival
Jack E. Tucci, Abilene Christian University
Samuel D. Cappel, Southeastern Louisiana University
Kayla Pothier, Abilene Christian University

Lakeshore Pharmaceuticals Inc: The Regulatory Environment
Sheila M. Brown-Walker, California State University-Northridge
Debra D. Burke, Western Carolina University

AEMP, Inc.
Wilburn Lane, Lambuth University
P. Michael McCullough, University of Tennessee at Martin

Apple Flakes Cereal
D.K. "Skip"Smith, Southeast Missouri State University

Institute of Financial Case Research

Southwood Community Church
Matthew Walker, North Dakota State University