List of articles
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Biannual Issues of IMR are published in March, and September |
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Dr. Ying Wang, DBA, CPA is a professor of accounting at Montana State University-Billings in Billings, Montana. She has done extensive research in the financing accounting area. Her major research interests are financial accounting and reporting. E-mail: ywang@msubillings.edu
Debra M. Schoenfeld, BBA, MBA, CPA, JD, LLM is a professor of tax and business law at Montana State University-Billings in Billings, Montana.Background includes experience in public accounting and working for one of the top fortune companies. Professor for the last 10 years. Major research in the area of taxation and accounting. E-mail:debra.schoenfeld@msubillings.edu |
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In this analysis, data spanning from 2008 to 2021 is utilized to examine the extent of earnings discretion exercised by state governments. The study encompasses both accrual and modified accrual basis discretion. Notably,North Dakota exhibits the least amount of discretional accrual, whereas Rhode Island stands out for having the highest level of discretional accrual. It is observed that both types of discretional accrual, whether on accrual or modified accrual basis, tend to carry forward into the future. However, the tendency for modified basis discretional accrual to carry forward insignificantly stronger. To gauge modified basis discretional accrual, the study measures other financing sources and uses. The findings suggest that states should duly consider this propensity when formulating their budgets.
Keywords: government earnings discretion, accrual basis, modified accrual basis
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Dr. Andrew Valentine is an adjunct faculty member of the Australian Graduate School of Management (AGSM), The University of New South Wales, Australia. His research focuses on issues related to corporate governance and strategic leadership. He also instructs management and strategy classes in the AGSM’s MBA Programs. Andrew holds a PhD. in strategic management from UNSW Sydney. He has also gained professional experience in the executive search and leadership consulting industries in Australia and the United Kingdom. Email: andrew.valentine@unsw.edu.au
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Do directors utilize their relationships with prospective CEOs to determine new CEO compensation in the interests of investors? Or are new outsider CEOs empowered by their relationships with directors to negotiate compensation in their own interests? This study addresses these questions by examining the impact of board/CEO ties in 1,173 outsider CEO successions on a range of short- and long-term, performance-related CEO compensation ratios. Results show that new outsider CEOs in the United States and other common law founded Commonwealth countries can leverage their relationships with directors to restructure compensation in their own interests and against those of investors.
Keywords: corporate governance, board-CEO, CEO, outsider CEO, compensation
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Dr. Dina Silbernagel-Krohne earned her DBA from Thomas Edison State University (TESU), an MBA from Western Governors University, and a BS in Business Administration from TESU. She is an advocate for non-traditional adult education and a TESU alumni ambassador. She has over 20 years of experience creating value added improvements for Fortune 500 companies in healthcare foodservice and e-commerce fulfillment. Certifications include Six Sigma Green Belt, FEMA National Incident Management System, and FEMA Incident Command System for Healthcare/Hospitals. Her specialty is researching the root causes of issues stonewalling business goals to develop solutions that include organizational culture and process-based components.
Dr. Tami Moser is the Chair of Pharmaceutical Sciences, Professor of Pharmacy Administration, and the Coordinator of the Center of Excellence in Pharmacy Leadership, Innovation, and Quality Outcomes at Southwestern Oklahoma State University. Her research focuses on the improvement of quality outcomes and patient experience in healthcare settings and leadership. She has earned a Ph.D. in Organization and Management and a Doctorate in Behavioral Health (DBH). She is an ICU Master Trainer, Consultant with Moser Collective, and a Coach. Her coaching practice focuses on Ph.D. and Professional Doctorate students seeking mentorship, support, and guidance throughout their doctoral journey. |
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This qualitative study, intended to explore statements of former Amazon employees, categorizes reasons for resignations, and provides answers to two questions. First, what are the three main reasons Amazon Fulfillment employees give for resigning? Second, what percentage of the total reasons do the top three represent and what minor themes exist within those three major themes? Social media comments from the subreddit r/Amazon FC and Glassdoor websites made by previous employees who self-terminated in 2021 and 2022 provided secondary data that was organized into major and minor themes. The three major themes were management issues, difficult work, and schedule hardships with six minor themes: toxic culture, poor management, negative employee engagement, physically demanding, long hours, and shift schedule. Recommendations to address the major and minor themes include a comprehensive culture change, shift modifications, and updates to the internal transfer policy. Keywords: Amazon, fulfillment center, employee retention, warehouse, voluntary resignation, turnover
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Mrs. Yao Xintao is an Associate professor of Lishui Vocational and Technical College, in Lishui, Zhejiang Province, China. She is pursuing her PHD in public administration at Philippines Christian University. She has published more than 10 papers in domestic and international journals and participated in the compilation of a national planning textbook.
Dr. Neil Catly Bermudez is a Professor of Public Administration of Philippine Christian University, Manila, Philippine. His main research area is in Principles of Economics; Public Management and Administration; and Environmental Management. neil.bermudez@yahoo.com |
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Since the 18th CPC National Congress, ecological value realization has been mentioned in an important place. Local governments, as the implementers of the "Two Mountains Theory," play a significant role in realizing ecological value. Under China’s national goal of “realization of ecological value,” this paper criticizes the existing government performance evaluation mechanism and discusses the role of GEP (Gross Ecosystem Product) in the evaluation of local government performance. By integrating GEP evaluation, this paper tries to fix the existing government performance evaluation mechanism.
Keywords: realization of ecological value, local government performance evaluation, GEP evaluation, service-oriented government, ecological environment status index
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Ms. Afsa Parveen is a PhD research scholar in the Department of Commerce, Kurukshetra University, Kurukshetra, India. Her area of research specialization is marketing.
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The current time needs strong entrepreneurial intention to resolve stress levels that arise due to lack of jobs availability. The existing research investigated determinants of entrepreneurial intention. To accomplish this purpose, the effect of the need for competition, the image of entrepreneurship, entrepreneurial education, attitude, subjective norm, and perceived behavioral control are investigated to determine entrepreneurial intention. Data of 246 respondents was analyzed with the help of PLS-SEM. The need for competition, image, attitude, and perceived behavioral control has significant positive effects, whereas education and the subjective norm have insignificant effects on entrepreneurial intention. Attitude has found partial mediation between need for competition and entrepreneurial intention.
Keywords: entrepreneurial intention, mediation, structural equation modelling
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An Empirical Analysis on Facilitators and Inhibitors of Bankers’ Intention to Use Artificial Intelligence Applications in Delhi/NCR
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Ms. Neha Garg is a doctoral scholar at Bharati Vidyapeeth (deemed university) Institute of Management and Research, New Delhi, India. She has completed graduation from Delhi University and MBA from IBS, Hyderabad. She has rich banking industry experience of almost 12 years and presently teaching finance and accountancy subjects to BBA and MBA students. She has keen interest in AI applications with respect to banking field. She has also written several research papers on Artificial intelligence which are published in UGC care journals and other journals / books of high repute.
Dr. Neetu Jain is a tenured professor of economics at Bharati Vidyapeeth (deemed university) Institute of Management and Research, New Delhi, India. She is the author of several research papers published in Scopus, Wos, UGC and others. She has more than 15 years of wide experience of teaching economics to BBA and MBA students. She is proficient in using various research tools and software like Eviews, SPSS, AMOS, Smart Pls and many more. |
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The twenty-first century has witnessed drastic transformation in the financial sector as financial disruption has caused adjustments in the ever-changing banking industry. Banks are looking for innovative ways to handle massive numbers of transactions per day.
The main objective of the study is to determine the impact of the facilitators and inhibitors on bankers’ behaviors and perceptions of using AI applications by considering an extension in the UTAUT model to include risk, perceived complexity, and technological anxiety. The extended UTAUT model was assessed using a final sample of 108 bankers. The study is based on primary data through a structured questionnaire circulated in bank branches of Delhi / NCR. A questionnaire using seven factors (performance expectancy, effort expectancy, social influence, risk, technological anxiety, perceived complexity and behavioral intention) was used. The data is investigated to test the hypothesis using statistical tools such as reliability, KMO, and Bartlett’s test of sphericity, exploratory factor analysis, regression, and analysis of variance (ANOVA) of the instrument items. The results estimated using a multiple regression analysis showed that social influence and risk play a significant role in understanding bankers’ intention to use AI applications. The results further showed characteristics, such as age, education, gender, and the type of banks, through pie diagrams and descriptive frequency charts. Keywords: Artificial intelligence applications, behavioral intention to use, UTAUT, perceived complexity, technological anxiety, risk, social influence, Delhi/NCR |
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Ms. Mehak Mittal is a PhD research scholar in the Department of Management Studies, Bharati Vidyapeeth (Deemed to be University) Institute of Management & Research, New Delhi, India. Her research area lies in the field of Marketing, Consumer Behavior, Consumer Adoption, and Voice Artificial Intelligence.
Dr. Sanjay Manocha is M.B.A., M.P.A. & PhD qualified. During his total tenure of 19+ years, he has demonstrated leadership in selling, training, managing, coordinating, researching, and teaching. Through his tenure in Pharma companies, Wockhardt (at a managerial cadre), and FDC, he learned personal selling techniques, sales management techniques, sales channel management techniques, and CRM. Through his tenure in HDFC Standard Life Insurance Company, he learnt and demonstrated expertise in sales and product training. Currently working in Bharati Vidyapeeth Institute of management & Research, Delhi (a constituent unit of Bharati Vidyapeeth (Deemed to be University) Pune, University ranked in top 70 + band by NIRF, as an Asst. Professor. He has 20 plus research papers to his credit. |
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Technological advancements and globalization have initiated worldwide development over the past few decades. However, COVID-19 has paused this development process and created a need for tremendous development and fulfilment of sustainable development goals by all nations. Nowadays, artificial intelligence plays a pivotal role in the economic, social, and technological development of any nation. Voice artificial intelligence has left the server room and entered the lives of billions of consumers worldwide to alter their interactions with brands and even establish a new marketing and retail channel: voice commerce. Voice assistants like Alexa, Siri, and Google Assistant understand the human voice and interpret it to perform the required action and response in a synthesized voice. Voice assistants are rapidly being adopted across various sectors like education, entertainment, hospitality and tourism, health, and even retail. The onset of voice commerce has upgraded consumers’ e-commerce experience. With the unique characteristics and an increase in voice touch points, we cannot deny that voice is the future. Voice assistants have shifted consumer preferences and reshaped Consumer behavior towards shopping and marketing activities. As consumers are the king of any business, it is necessary to understand consumer behavior, consumer acceptance, usage, and trust of voice artificial intelligence. Though consumers trust voice assistants for their daily routine tasks like listening to music and calling someone, their trust in these devices while engaging in transactional activities like shopping is still a question for debate. This study is an attempt to examine consumer acceptance and adoption of voice commerce. The data was collected from 400 respondents residing in India. Also, researchers have proposed a comprehensive model to examine the factors influencing the adoption of voice commerce. Researchers have applied structural equational modelling for data analysis. This study sheds light on how voice artificial intelligence may alter market dynamics and consumer behavior. It will be a valuable contribution in this field and provide valuable managerial insights for marketers regarding uplifting their games in this disruptive era.
Keywords: perceived privacy risk, tam, trust, voice assistant, voice commerce |
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