PROCEEDINGS of the Twenty-Seventh Annual Meeting of the WESTERN DECISION SCIENCES INSTITUTE April 7-11, 1998 Harrah's and Hampton Inn at Harrah's Reno, Nevada President Thomas E. Callarman Arizona State University Vice President for Programs and Program Chair Karen L. Fowler University of Northern Colorado Proceedings Editors Christine A. McClatchey Karen L. Fowler University of Northern Colorado ISSN 1098-2248 UB/TIB Hannover 89 iJinunmi II • •»mill IIIllllllllllillllllllllllllilt 111! 11 •HI
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PROCEEDINGSof the
Twenty-Seventh Annual Meetingof the
WESTERN DECISION SCIENCES INSTITUTE
April 7-11, 1998
Harrah's and Hampton Inn at Harrah'sReno, Nevada
PresidentThomas E. Callarman
Arizona State University
Vice President for Programs and Program ChairKaren L. Fowler
University of Northern Colorado
Proceedings EditorsChristine A. McClatchey
Karen L. FowlerUniversity of Northern Colorado
ISSN 1098-2248
UB/TIB Hannover 89iJinunmi II • •»mill IIIllllllllllillllllllllllllilt
111!11•HI
Table of Contents
Paper Title Page
Accounting I (Cost/Managerial/AIS)
The Balanced Scorecard: A Potent Tool for Energizing and Focusing Healthcare Organization Management 1Chee W. Chow, San Diego State UniversityDenise Ganulin, Organon TeknikaKamal M. Haddad, San Diego State UniversityJames E. Williamson, San Diego State University
Neuroscience, the Brain, and Accounting 2Alex B. Cameron, Eastern Washington University
The Impact of Prerequisites on Accounting Performance in Managerial Accounting 3Karen Adamson, Central Washington UniversityGerald P. Gunn, Central Washington UniversityConnie Nott, Central Washington University
Internal Control in Computerized Accounting Information Systems: A Strategic/Global Focus 6
Nishat Abbasi, Metropolitan State College of Denver
Intellectual Capital and Accounting 8Margaret L. Gagne, University of Colorado, Colorado SpringsF. Larry Detzel, University of Colorado, Colorado Springs
The Use of Activity Based Accounting Techniques by Firm Size in the State of Washington 11
Robert E. Holtfreter, Central Washington UniversityJohn Moore, Central Washington University
Strategic Cost Management: A Value Chain Approach 12Joseph G. Donelan, University of Northern ColoradoEdward A. Kaplan, Ernsts Young, LLPKaren L. Fowler, University of Northern Colorado
Reengineering as a Framework for Accounting Systems Study 15
Richard L. Jenson, Utah State University
Accounting II (Audit/Financial/Tax)
Managerial Perception of Deferred Taxes: An Indirect Evidence 18
Gopalan Srinivasan, University of New Brunswick
Evolving Generally Accepted Accounting Principles 21
Steven A. Fisher, California State University, Long Beach
Implementing a Revision of the Standard Financial Reporting Model for Public Colleges and Universities 24Jennifer Taylor, New Mexico State UniversityDavid Baron, New Mexico State University
How Well Do Performance Indicators Perform? • An Overview of Pi's in UK Local Authorities. 27Marlene Davies, University of GlamorganElaine Shellard, University of Glamorgan
Cash Flow Reporting: FASB, Are You Listening? 33Judith A. Laux, Colorado College
Evaluating Other Information Under Section 550 of the Professional Standards: Qualitative Expressions of 38Magnitude
T. S. Amer, Northern Arizona University
Economic Functions of Related Party Transactions 39Miin H. Guo, Metropolitan State College of Denver
Information Content of Audit Reports: A Comparison of the United States, Japan, and Korea 42
John C. Corless, California State University, SacramentoYu-Sun Oh, Myung Ji UniversityMasataka Karasawa, Aichi Gakusen University
Active Learning through Use of an Annual Report Project 46
Doug Laufer, Metropolitan State College of Denver
Evaluation of the Validity of Management Representations as Audit Evidence 47Diane H. Roberts, University of San Francisco
The Alternative Minimum Tax Will Prohibit Full Enjoyment of the Child Tax Credit and Increase Tax 50Complexity for Many Individuals
Nathan Oestreich, San Diego State University
Does Requiring a Government/Not-For-Profit Accounting Course Impact CPA Exam Pass Rates? 53
David H. Lindsay, California State University, StanislausAnnhenrie Campbell, California State University, Stanislaus
International Accounting Standards One Language for All! 56
Marc F. Massoud, Claremont McKenna College
Job Satisfaction of CPA's in the State of Washington 59
Robert E. Holtfreter, Central Washington University
A Survey of Accounting & Tax Software Professionals Use 60
Nas Ahadiat, California State Polytechnic University, Pomona
New IRA Tax Laws: Implications for the Rich, Middle Class and Poor 63Robert E. Holtfreter, Central Washington UniversityFred McDonald, Central Washington University
Financial Reporting in the Not-for-Profit Sector: The Case of Housing Associations in England & Wales 64
Ashley Burrowes, University of GlamorganStanley Sipple, University of Nebraska, LincolnVenancio Tauringana, University of Luton
Profiles of a Successful Accounting Author: A Preliminary Study of Academic, Institutional, and 67Motivational Factors
Jan R. Heier, Auburn University, MontgomeryRobert B. Rogow, Auburn University, Montgomery
Business and Instructional Applications on the WWW
Internet-Based Decision-Making Simulations 73
Bruce C. Raymond, Montana State University
Adding the Internet to the Distance Learning Environment 76
Lee Tangedahl, University of Montana
Net Gains: Market Research Opportunities on the WWW 77Al Petrosky, California State University, Stanislaus
Edward H. Hernandez, California State University, Stanislaus
Student Collaboration using the WWW 83Gerhard Steinke, Seattle Pacific University
Robert Schaffer, California State Polytechnic University, Pomona
Virtual Marketing 84Jacob M. Chacko, University of North DakotaRandy Larson, University of North Dakota
Colleges Collaborate to Offer Distance Learning Degree 87
John H. Haehl, Lewis-Clark State CollegeAnn Walsh, Lewis-Clark State CollegeBruce E. Arnold, Lewis-Clark State CollegeMicheal H. Vernon, Lewis-Clark State College
Instructional Applications of the WWW: Using the Internet to Teach POM 88
Roberta S. Russell, Virginia Polytechnic Institute and State University
Business Law and Ethics
Integrating an International Component into Legal Studies in Business Schools-Survey and Findings 89
Thomas J. Steele, University of MontanaJerry L. Furniss, University of MontanaW. Lee Schwendig, Idaho State UniversityJack K. Morton, University of Montana
Liability and Operational Issues Related to the Legal Domain of Franchising: A Review of the Literature 95Robert D. Winsor, Loyola Man/mount UniversityRalph L. Quinones, Loyola Marymount University
Update on the Phannacist's Duty to Warn 100
Marc A. Hall, Auburn University, Montgomery
Ava S. Honan, Auburn University, Montgomery
The Internet, Commerce and Personal Jurisdiction: An Evolving Paradigm 104
Gregory C. Mosier, Oklahoma State UniversityJames M. Jackman, Oklahoma State University
Corporate Spending on Ballot Measure Campaigns in Montana: Perception, Theory and Reality 107
Susan W. Dana, Montana State UniversityDavid Barnhill, Montana State UniversityShannon Taylor, Montana State University
Analysis of the Biggest Ponzi Scheme 110
Kristy L. Holtfreter, University ofWashington
Business Policy and Strategy
Likelihood of Strategic Change, Modification, and Abandonment: The Contingent Effects of Industry 111Environmental Conditions and Firms' Size and Structural Complexity
Mohsen Modarres-Fathee, Boeing Commercial Airplane GroupA. Ansari, Seattle University
Which is the Better Explanation for the Relationship between Pay Plan Design and Firm Performance: Life 118Cycle or Environmental Uncertainty?
B. Wayne Rockmore, Mercer UniversityThomas W. Zimmerer, East Tennessee State UniversityRonald F. Green, East Tennessee State University
A Framework for Supplier Integration in Supply Chain Management 121
Suresh S. Prabhu, Clark Atlanta UniversitySalil Talpade, State University of West GeorgiaNarendar Ramarapu, University of Nevada, Reno
Group (Team) Assignment for the Business Policy Simulation Game • 122
Lewis A. Myers, Jr., St. Edward's University
Time Efficiency and Organizational Delayering 123
Alexander Talalayevsky, Chapman UniversityManuel Nunez, Chapman University
Cases
Rush Hour At 10,000 Feet: USAF Pilot Training Capacity Analysis 124
Michael R. Weeks, United States Air Force AcademyKevin J. Davis, United States Air Force AcademyJames K. Lowe, United States Air Force AcademyBrian Rizzoli, United States Air Force Academy
Baseline Racquet Sports: Integrating Strategic Marketing and Cost Management 125
Joseph G. Donelan, University of Northern ColoradoEdward A. Kaplan, Ernst & Young, LLPJoe Alexander, University of Northern Colorado
Consumer Behavior and Marketing Mix
Applications of the Theory of Cognitive Dissonance in Marketing 126
Robert D. Winsor, Loyola Man/mount UniversityLucretia Hesperich, Loyola Marymount University
Cultural Marginality and Ambivalence Among Asian Students in the U.S.: An Empirical Perspective 131
Mary Gregory, California State University, San BernardinoNabil Y. Razzouk, California State University, San Bernardino
Tonghathai Kongsupol, California State University, San Bernardino
Consumer-Based Interactive Marketing Model 134
Yasuhiko Tamura, Gunma University
Consumer Aggravation and Embarrassment: Negative Emotions in the Retail Setting 137
Al Petrosky, California State University, Stanislaus
An Examination of Short-Term Retail Grocery Advertising Effects on Consumer Elasticities 142Chris I. Enyinda, Alabama ASM UniversityAlphonso O. Ogbuehi, Saint Joseph's University
Effectiveness of Using Athletes in Advertising Consumer Products 145
R. "Vish" Viswanathan, University of Northern ColoradoFrank Veltri, University of OklahomaDavid Stotlar, University of Northern Colorado
Role Portrayal of Men & Women in Men's & Women's Magazines 151
Bert J. Kellerman, Southeast Missouri State UniversityJanet Miller, Magna Tel, Inc.Peter J. Gordon, Southeast Missouri State University
Mindless Consumer Responses to In-Store "Savings" Tags 155
Kathy L. Pettit-O'Malley, University of IdahoCarl S. Bozman, Gonzaga UniversityTerrell G. Williams, Western Washington UniversityJeffrey Bailey, University of Idaho
Finance
Mutual Fund Shareholder Reports: An Analysis of Quality and Performance 156
Burton F. Schaffer, California State University, SacramentoDale D. Pletcher, California State University, SacramentoHamid Ahmadi, California State University, Sacramento
Volatility, Market Capitalization, and Exchange Rates 159
Bahram Adrangi, University of PortlandKambiz Raffiee, University of Nevada, Reno
Construction of an Optimally Diverse Portfolio 162
Peter M. Ellis, Utah State University
Financial Miscalculations 165
Kashi Nath Tiwari, Kennesaw State University
Can Derivatives Provide Relief to Banks? 168
Kashi Nath Tiwari, Kennesaw State University
Bank Scale and Scope Economies in California 171
K. C. Tseng, California State University, Fresno
Impact of Marked-To-Market in Hedging with T-Bond Futures and S &P Index Futures 174Jeong W. Lee, University of North DakotaShari Hensrud-Ellingson, University of North Dakota
Intra-Day Arbitrage in the Singapore Euro-Dollar Options & Futures Markets 177Mahendra Raj, Robert Gordon UniversityPrakash L. Dheeriya, California State University, Dominguez Hills
A Comparative Analysis of Anomalies and Daily Returns in Emerging Asian Stock Markets 180
David J. Kim, Indiana State UniversityT. Chotigeat, Nicholls State UniversitySang-Hoon Kim, Montclair State University
The New DJIA and Component Price Momentum 183
Darrol J. Stanley, Pepperdine University
Steven R. Ferraro, Pepperdine University
The Relationship of Share Repurchases and Stock Price Performance 186
Steven R. Ferraro, Pepperdine UniversityDarrol J. Stanley, Pepperdine University
Currency Futures Trading Strategies: An Adaptive Logic Network Approach 188Kevin Bracker, Pittsburg State UniversityKen Cogger, University of KansasKurt Fanning, Central Missouri State University
Intra-day and Day-of-the-Week Patterns in Relative Put and Call Prices and Bid-Ask Spreads 191
John B. Broughton, Chapman UniversityMichael N. Baur, Ball State University
Auto Financing by Manufacturers 199
Richard PonArul, California State University, ChicoRobert Haney Scott, California State University, Chico
Inventory Financing Decision Under Risk Aversion 201
Suresh C. Srivastava, University of Alaska, Anchorage
The Relationship Between Bank Risk and Deposit Insurance Premiums 205Gordon V. Karels, University of Nebraska, LincolnMarsha Weber, Moorhead State University
Growth and Value: The Case of Some Emergent Countries 209Newton Carneiro Da Costa, Jr., Universidade Federal de Santa Catarina/PPGEP, BrasilAnete Alberton, Universidade do Vale do Itajai, BrasilRosilene Marcon, Universidade do Vale do Itajai, BrasilRodrigo Bandeira De Mello, Universidade do Vale do Itajai, Brasil
A Rational Expectations Test of the Size Anomaly 210Donna M. Dudney, University of Nebraska, LincolnGordon V. Karels, University of Nebraska, Lincoln
Adaptation Level, 'Animal Spirits,' Expectations, and Self-Organized Criticality 215
Elliott Middleton, Metropolitan State University, Minneapolis
2001: The Dow Jones at 11,500 - Rational or Irrational Exuberance 216
James Martinoff, Pepperdine UniversityDarrol J. Stanley, Pepperdine UniversityClinton M. Bidwell, III, C. M. Bidwell & AssociatesLouis Navellier, Navellier & AssociatesPaul Rabbit, Oppenheimer& Company
EMH and Blue Chip Companies, Are They Destined to be Bedfellows for Much Longer? 218
Sudesh Ram Sangray, University of Luton
Global Business
The Meeting Again Mexico-Canada and its Implications. Some Initial Results and Potentialities before 220NAFTA.
Jose G. Vargas-Hernandez, Carleton University
Juan Gonzalez-Garcia, Universidad de Colima
Why Is Mexico's Management Culture So Inefficient? 221
Rutilio Martinez, University of Northern Colorado
Affirmative Actions as Seen by Business Majors in the U.S. and South Africa 224
C. Richard Scott, Metropolitan State College of DenverJudith DeLouche Scott, Metropolitan State College of DenverTrevor Amos, Rhodes University
A Time-Model of Cashflows for International Firms: Resrictions 225
Kashi Nath Tiwari, Kennesaw State University
Investigating the Decision to Export to Mexico by Medium-Size U.S. Instrument Manufacturers 228
James S. Moore, Indiana-Purdue University, Fort WayneZoher E. Shipchandler, Indiana-Purdue University, Fort Wayne
Saudi Arabia: Impediments to Application of Managerial Know-How 231Ugur Yavas, East Tennessee State University
The Agricultural Market of China: Opportunities, Challenges and Suggestions 234Diana Eadington, University of San FranciscoZhan G. Li, University of San Francisco
Changes in Expectations of Latvian Business Students From 1992 to 1997 240
Gundars E. Kaupins, Boise State University
Veronika Bikse, University of Latvia
Corporate Manufacturing Strategy in the Small to Medium-Sized Manufacturing Firms in the Textile Industry 244Jorge A. Duran E., Universidad de las Americas, PueblaPatricia Cortes, Universidad de las Americas, Puebla
Sandra Hernandez, Universidad de las Americas, Puebla
Forecasting Practices in the NAFTA Region Companies: A Mexican Perspective 247Jorge A. Duran E., Universidad de las Americas, PueblaBenito E. Flores, Texas ASM University
Assessing the Financial Strength of Firms Listed on the Warsaw Stock Exchange: A Preliminary Analysis 248Using an MDA Model
Richard D. Gritta, University of PortlandDariusz Kalinski, Warsaw School of EconomicsMaciej Frankowski, Warsaw School of EconomicsArtur Kowalski, Warsaw School of Economics
An Investigation of the Relationship Among Executives' Perception of Environmental Uncertainty, Strategic 254Choice and Firm Performance: A Study of U.S. and Foreign Owned Firms
B. Wayne Rockmore, Mercer UniversityThomas W. Zimmerer, East Tennessee State UniversityPhillip E. Miller, East Tennessee State University
U.S. Stock Prices and the Dollar: An Empirical Analysis 257
Mehdi Salehizadeh, San Diego State University
Feraidoon (Fred) Raafat, San Diego State University
William R. Sherrard, San Diego State University
High-Technology Exports of Developing Countries: Does the Exchange Rate Matter? 260
Chandana Chakraborty, Montclair State UniversityGlenville Rawlins, Montclair State University
An Application of Shift-Share Model to Tourism: Results and Implications 262
Jafar Alavi, East Tennessee State UniversityMahmoud M. Yasin, East Tennessee State University
Canadian Export Intermediaries 265
Roberto Solano-Mendez, Universidad de las Americas, PueblaJan Propeck, Universite of Quebec, MontrealTonantzin Gonzalez, Universidad de las Americas, Puebla
Challenges and Opportunities Related to Making Direct Foreign Investment Decisions in the People's 268Republic of China
James Martinoff, Pepperdine UniversityArthur Feng Jiao, Pepperdine University
Technological Change: Conventional Wisdom and Critical Assessment 276
Cyrus Bina, University of RedlandsRasool Azari, University of RedlandsHamid Falatoon, University of Redlands
Innovative Education
The Power of Mental Routines: The Growing Need for Managing Cerebral Automaticity 279
Otto Altorfer, Attitude Dimensions
The Most Common Writing Errors Made by Accounting Students 283
G. E. Whittenburg, San Diego State UniversityMarie Flatley, San Diego State University
Writing to Leam Economics: What College Instructors Can Learn From Physicians 286Okeleke Nzeogwu, Texas ASM University, Corpus Christi
The Use of E-Mail in Professor/Student Communication 289
Nancy T. Frontczak, Metropolitan State College of DenverRobert S. Heiser, Metropolitan State College of Denver
Benchmarking the Undergraduate Curriculum-An Alternative Approach 29A
Gary Tallman, Northern Arizona UniversityMary Piotrowski, Northern Arizona University
Student Attitudes, Performance, and Strategies in a Simulation Competition Based on a Controlled Product- 297Market-Entry Game Structure
T. Richard Whiteley, West Virginia State CollegeA. J. Faria, University of Windsor
Computer Literacy Issues: Challenge Exams 306
Thomas E. Hebert, California State University, SacramentoNancy Tsai, California State University, SacramentoJennifer L. Barries, California State University, Sacramento
Evaluating Academic Admission Candidates Using an Expert System: A Case Study 307
Gregory M. Applegate, Indiana-Purdue University, Fort WayneJames S. Moore, Indiana-Purdue University, Fort Wayne
Can the "Virtual Classroom" Prepare MIS Majors for the Job Market? 310Nicholas John Robak, Saint Joseph's UniversityPatrick William Devine, Saint Joseph's University
Voluntary Income Tax Assistance and Electronic Filing 316
Nathan Oestreich, San Diego State University
Carol Venable, San Diego State University
Martha Doran, San Diego State University
Relearning the Business of Higher Learning: An Open System Approach 317
Mahmoud M. Yasin. East Tennessee State UniversityAndrew J. Czuchry, East Tennessee State UniversityJames Martin, East Tennessee State UniversityRay Feagins, Sprint
Learning Writing by Grading: Applications in Accounting Education 320
Sheldon R. Smith, Brigham Young University, Hawaii
Entrepreneurship at Ridgeview High School: A Partnership Among University, K-12 and Business 323
Curtis L. DeBerg, California State University, ChicoRichard N. Davis, California State University, ChicoBarbara Kemp, Ridgeview High School
Application of Expert Systems to Business Education for Working Adults 326
Owen P. Hall, Pepperdine UniversityFarzin Madjidi, Pepperdine University
A Comparative Evaluation of Local and Distance Learning: Flashlight on Educational Uses of Technology 336
Priscilla Chaffe-Stengel, California State University, Fresno
A Strategy to Implement the AECC Model in Accounting Education 339
Richard D. Hulme, California State Polytechnic University, PomonaKeith B. Ehrenreich, California State Polytechnic University, Pomona
Innovative Methods of Teaching Advanced Accounting 342
Jagat P. Jain, Niagara UniversityAlfonso R. Oddo, Niagara University
The Development of a Multimedia Module for an MIS Course 343
Sasan Rahmatian, California State University, FresnoCharlotte J. Hiatt, California State University, Fresno
These Student Presentations are Driving Me Crazy! A "Real World" Survival Guide 346
Randy J. Anderson, California State University, FresnoLydia E. Anderson, Fresno City College
Student Learning Styles, Satisfaction And Performance 347
James L. Freeman, Metropolitan State College of DenverRoberta C. Hanson, Metropolitan State College of Denver
Faye Rison, Metropolitan State College of Denver
Teaching And Learning In A PC Lab: Issues For Discussion 350
Andrew D. Luzi, California State University, Fullerton
An Intranet-Assisted Approach To Curriculum Design For CIS Classes 353Jay M. Lightfoot, University of Northern Colorado
Management Information Systems
A New Approach to Evaluate Ongoing R&D Projects 356
Mysore Ramaswamy, Southern University
On A Unified Framework for Building Neural Expert Systems 360Dat-Dao Nguyen, Concordia UniversityDennis S. Kira, Concordia University
Integrated Artificial Intelligence Technologies Present Unique Decision Support Capabilities 364Hossein Bidgoli, California State University, Bakersfield
IS Professionals and User Community: Managing IS/User Relationships by Providing Value-Added Services 367
Lara Preiser-Houy, California State Polytechnic University, PomonaCarole E. Agres, Rockwell International
Online Assessment as Learning 371
Ronnie L. Moss, Northwest Missouri State University
Kim Praechter, Northwest Missouri State University
Transitions in Information Technology 374
Marcos P. Sivitanides, Southwest Texas State UniversityJames R. Cook, Southwest Texas State UniversityFrank G. Landram, West Texas A&M University
Web-Based Training: Issues and Challenges 375
Nafisseh Heiat, Montana State University, Billings
Creativity & Information Systems Analysis & Design 378Abbas Heiat, Montana State University, BillingsNafisseh Heiat, Montana State University, Billings
Adaptive Object-Oriented Programming in Systems Analysis and Design 381
Shubhada Dhake, California State University, SacramentoPeter C. Johnson, California State University, Sacramento
Reengineering the CPA from the Reengineered Corporation 384
Jeffrey Jones, California State University, SacramentoPeter C. Johnson, California State University, Sacramento
An Intranet-Based Coordination Information System: Architecture and Case Study 387
Dorothy M. Fisher, California State University, Dominguez HillsWang-chan Wong, California State University, Dominguez HillsJonathan P. Gilbert, Sun Microsystems Computer CompanyJay Kilby, Cisco Systems, Inc.
Visual Basic's Active X Controls: A Tutorial 391Mark G. Simkin, University of Nevada, Reno
Progress Report: EDI via the Internet 394
Rebecca Angeles Hendon, Montclair State UniversityDonald W. Hendon, Universiti Putra Malaysia
Journal Placement of Articles by Teaching Area and Doctoral Study Area 397
Thomas S. Brown, Southwest Missouri State UniversityJames T. Brown, Southwest Missouri State University
Templates in SQL Data Access Statement Development: The Good, The Bad, and The Ugly 398
William I. Bullers, Jr., University of New Mexico
JAVA A Programming Language for Internet 399
Jagannathan V. lyengar, Jackson State UniversityArun Kumar, Jackson State UniversityDharam S. Rana, Jackson State University
Improving Productivity in Information System Development 400
Lewis A. Myers, Jr., St. Edward's University
Integrating Web-Based Intranet Technology with Executive Information Systems 401
Jin Wang, Matsushita Electric CorporationDavid C. Yen, Miami UniversityHoun-Gee Chen, National Chung-Cheng University
Data Mining: Techniques and Applications 404H. Michael Chung, California State University, Long Beach
Marketing Management and Strategy
Profiling the Donor Markets for Individual Charities 405
Chike Okechuku, University of Windsor
T. Richard Whiteley, West Virginia State College
Roger Heeler, York University
Marketing Information System Usage in Taiwan and U.S.: A Comparison of Top Companies 409
Eldon Y. Li, California Polytechnic State University, San Luis Obispo
The Integration of Marketing and Manufacturing Decisions and its Impact on the Performance of the 412Company: Mexico (General Managers Perception)
Benito E. Flores, Texas A&M UniversityRoberto Solano-Mendez, Universidad de las Americas, PueblaRigell Melgarejo-Brito, Universidad de las Americas, Puebla
The Market Orientation Process in Insurance Companies 414
Jan-Erik Jaensson, Umea University
Management and Organizational Behavior
Whom to Trust: Influences on Response to Wrongdoing in an Organization 417
John P. Keenan, University of Wisconsin, MadisonDavid A. McLain, Virginia State University
Virtual Training: An Outsourcing Model for the 21st Century Organization 421
Mark J. Safferstone, Mary Washington College
The Use of Activity Vector Analysis as a Model for Training Needs Assessment and Organizational 422Development
Nicholas Di Marco, Webster University
Role Perception Influences upon Temporary Employee Job Attitudes 426
Jeffrey P. Slattery, Northeastern State University
Computer Self-Efficacy and Outcome Expectations and Their Impacts on Behavioral Intentions to Use 428Computers in Non-Volitional Settings
Robert W. Stone, University of the PacificJohn W. Henry, Georgia Southern University
The Exploration of Moderators of the Job/Life Satisfaction Relationship: A Field Study 431
Stephen Schepman, Central Washington UniversityConnie Brockman, Central Washington University
The Virtual Corporation: The Organization of the 21st Century? 434
B. Sue Kuntz, Bechtel Hanford, Inc.
David J. Lemak, Washington State University, Tri-Cities
Telecommuting in the Networked Enterprise 436Barbara R. Chrispin, California State University, Dominguez Hills
Dorothy M. Fisher, California State University, Dominguez Hills
Predicting Approaches to Conflict Resolution from Big Five Personality 439David Antonioni, University of Wisconsin, Madison
Degree of Optimism: Relationship between GPA and Perceived Quality of a Successful HRM Program 442Gerald L. Jones, California State University, FresnoKaren D. Bowerman, California State University, FresnoVictor G. Panico, California State University, Fresno
Job Satisfaction and Turnover Intentions of CPAs: The Role of Feedback, Information Availability, and 445Autonomy
Jeanne H. Yamamura, University of Nevada, RenoYvonne Stedham, University of Nevada, Reno
It's Time to Reevaluate Performance Evaluation 448
Daniel W. McAllister, University of Nevada, Las Vegas
Team Development Strategies: A Dual Paradigm Model 451
Dennis J. Rohan, Dennis Rohan and AssociatesKeith B. Ehrenreich, California State Polytechnic University, Pomona
Assessment of Organizational Climate and Commitment: First Steps toward Organizational Revitalization 452F. Thomas Sepic, Pacific Lutheran UniversityJ. Thaddeus Barnowe, Pacific Lutheran UniversityMerlin C. Simpson, Pacific Lutheran UniversityDavid E. McNabb, Pacific Lutheran University
Management of Quality
A Comparative Study of Attitudes of U.S. and Taiwanese Managers toward Product Quality 456
Burhan F. Yavas, California State University, Dominguez Hills
George A. Marcoulides, California State University, Fullerton
ISO 9000 and Emerging Quality Standards: Implications for Service Organizations 457
Arundhati Kumar, California State University, NorthridgeElzbieta Trybus, California State University, Northridge
Service Quality Assurance Using the Standardized Kolmogoroff-Smirnoff Statistic 460
Bruce C. Raymond, Montana State UniversityHarry Benham, Montana State University
TQM in Residential Home Construction 463John H. Haehl, Lewis-Clark State CollegeAnn Walsh, Lewis-Clark State CollegeGerald W. Ramey, Lewis-Clark State CollegeArney Wick, Crescent Homes
Management of Quality: What We Have Not Discussed 464
Joseph R. Biggs, California Polytechnic State University, San Luis ObispoJ.R. Venturelli, Union Camp Corporation
Quantifying the Success of TQM Progress 467
Hossein Jamshidi, Alabama A&M University
Emeka S. Dunu, Alabama A&M University
Employee Participation, Teamwork, and Facilitation: Management Revolution, Technique, or Fad? 470
Randall Brown, California State University, StanislausGene Murti, California State University, Stanislaus
Reflections on Introduction of a New Passenger Vehicle at NUMMI 474
Gary Convis, E.V.P., NUMMITim Osborne, NTPS & Plant Administration, NUMMIAbdel El-Shaieb, San Jose State University
A Model on Measuring and Reporting Poor-Quality Cost in Health Care in South Africa 476
FNS Vermaak, University of Pretoria
Management Science and Quantitative Methods
A Mathematical Model to Facilitate Optimal Asia-Pacific Production Scheduling and International Distribution 477for an International Aluminum Company
Miles G. Nicholls, Swinburne University of Technology
Use of the Analytic Hierarchy Process in Evaluating Employment Candidates 482
Frank A. Taylor, Texas A&M University, KingsvilleAllen F. Ketcham, Texas A&M University, KingsvilleDarvin Hoffman, Texas A&M University, Kingsville
A Relation between Stochastic Bargaining with Offer-Dependent Break-Down Probabilities and the Non- 485Symmetric Nash Solution
Ferenc Szidarovszky, University of Arizona
Tabu Search Model Selection in Multiple Regression Analysis 488
Zvi Drezner, California State University, Fullerton
George A. Marcoulides, California State University, Fullerton
Said Salhi, University of Birmingham
An Inference Model Based on Rough Sets Applied to Forecasting Hospital Revenues 491
Henry Amato, University of Nevada, Reno
Rafik Beekun, University of Nevada, Reno
SNAPP: An Innovative Network Alternative to PERT 492Rodger G. Holland, Columbus State UniversityWilliam C. Hamilton, Columbus State UniversityRonald W. Hilton, Cornell University
A Simulation Study of the Effectiveness ofthe LP-q Model for Linear Programming-Based Multigroup 495Discriminant Analysis
Alan A. Brandyberry, Grand Canyon University
A Quantitative Analysis of Bad Debt in Hospitals 496
C. Christopher Lee, Central Washington UniversityIk-Whan G. Kwon, Saint Louis University
A Practical Application: Using the Premium Solver Plus for the Excel Spreadsheet for Student Advising 504
Ed Pappanastos, Troy State University
Nonlinear Integer Goal Programming in the Kaolin Industry 507
Keith Mills, Englehard IndustriesRick Hesse, Pepperdine UniversityAllen F. Grum, Mercer University
Modeling a New Product Development Project 511
Richard F. Deckro, Air Force Institute of TechnologyJohn E. Hebert, University of Akron
Communicating Post Optimality Analysis: Visualizing Sensitivity Analysis 515
Richard F. Deckro, Air Force Institute of TechnologyJack M. Kloeber, Jr., Air Force Institute of TechnologyJack A. Jackson, Air Force Institute of Technology
Production and Operations Management
Double Similarity Coefficient Analysis for Cells Formation in GT 518
David S. Ang, Auburn University, Montgomery
Charles E. Hegji, Auburn University, Montgomery
The Impact of the Internet on Supply Chain Management 521
Walz Matthais, Oregon State UniversityAshok Chandrashekar, Oregon State University
An Alternative to Stochastic Inventory Modeling When the Assumptions of Normalcy Do Not Hold? 522Bruce P. Christensen, Weber State University
Classifications of Manufacturing Goods and Effectiveness of Performance Measurement System 526
J. M. Moghaddam, California State University, Fresno
An Experimental Study ofFMC Scheduling 530
Bijayananda Naik, University of South Dakota
Applications of Inventory and Queuing Theory Techniques: A Case Study 534
Amitava Chatterjee, Fayetteville State UniversityBalasundram Maniam, Sam Houston State University
On the Depot Effect in a Multi-Echelon Inventory Model with Fixed Replenishment Intervals 537
Adriano O. Solis, Oregon State University
The Application of Experience Curve Theory to Evaluate Target Cost 541
Scott R. Hedin, Gonzaga University
Time-Based Competition in Medical Technology Innovation 544
Arun Kumar, Montclair State UniversityZhongxian Wang, Montclair State UniversitySuresh Pradhan, Montclair State University
Recent Trends in Manufacturing 547
Richard Gunther, California State University, NorthridgeGordon Johnson, California State University, NorthridgeElzbieta Trybus, California State University, Northridge
Beyond the Awards and Certifications: Service Quality Issues in Industry and Academia 549
Ray M. Haynes, California Polytechnic State University, San Luis ObispoSusan Cotler, Cuesta CollegeCindy Ferrin, Pacific BellWesley Witten, Arco Energy
Pacific Rim
JoJb Search and Job Finding Techniques of Recently Arrived Migrants 550
John B. Wielgosz, Swinburne University of Technology
Student Perceptions Related to the Use of GSS Technology 553Jacqueline A. Van Dam, Griffith University
A Scheme for the Increase of Productivity With the Use of Group Decision Making and Multiattribute Utility 556Function
Seokyoo Ahn, Kyung Hee University
The Skills of Information Systems Professionals in Australia: An Empirical Study 561
Sim Kim Lau, University of WollongongYang Ang Ang, University of WollongongGraham Winley, University of Wollongong
Agricultural Loan Evaluation Expert Systems (Alees): Validation Process 564
Kay Bryant, Griffith University
Establishing a Research Culture and Output in a Hostile Environment within an Emerging Australian 567University-A Case Study
Barbara J. Cargill, Swinburne University of TechnologyMiles G. Nicholls, Swinburne University of Technology
The Path to Failure: Where are Bankruptcy Studies at Now? 573
P.J. Cybinski, Griffith University
The Focus for Innovation in Small and Medium Service Enterprises 577Norma J. Harrison, Macquarie UniversityTerry Watson, Auslndustry, NSW State & Regional Development
Formulation of Quality Strategy Using Analytic Hierarchy Process 580
Wen-Jen Han, University of Paisley, UKWu-DerTsay, National Kaohsiung Institute of Technology
College Students' Perceptions of Computer Network Retailing and Non-Store Retailing in Taiwan 584
Chih-Chien Wang, National Cheng-Hsin UniversityWenchang Fang, National Cheng-Hsin University
Solving Shelf-Space Allocation Problem as an Extension of Knapsack Problem 593
Ming-Hsien Yang, Fujen Cathofic University
Applying an Information Flow Analysis Model to Software Development 598
Timon C. Du, Chung Yuan Christian University
C. Joe Lin. Chung Yuan Christian University
Chih-Gen Liu, Chung Yuan Christian University
Reliability Analysis for Limited-Flow Networks with Budget Constraints 602
Jsen-Shung Lin, Central Police University
Relationships Among Entrepreneurial Characteristics, Leadership Styles, and Decision Styles~A Study of 605Entrepreneurs in High-Technology Companies
Melien Wu, Chung Yuan Christian UniversityDavid Lin, Chung Yuan Christian University
An Analytic Approach to Weapon Systems Evaluation 606
Shinn Sun, National Defense Management College
Avoidance of Rank Reversal Using Utility Function 609
Shinn Sun, National Defense Management College
Large-Scale Organizational Changes: When and Why 612
Michael L.A. Hsu, National Chung-Cheng University
Print Advertisements of Services in Taiwan: Content Analysis 615Kong-Fah Cheng, National Chung-Cheng UniversityS. Y. Lee, Audit Bureau of Circulation
Wei-Shang Fan, National Chung-Cheng University
Measuring Production Function and Managerial Efficiency of the Professional Baseball in Taiwan 619
Eric C. Wang, National Chung-Cheng University
A Study of MIS Curriculum in Taiwan's Undergraduate Program 622Houn-Gee Chen, National Chung-Cheng UniversityYork M. Sun, Wu-Fong Junior College
The Impact of Romantic Love and Love Expressive Products on the Duration of a Romantic Relationship-An 626Event History Analysis
Ming-Hui Huang, National Chung-Cheng UniversityShihti Yu, National Chung-Cheng University
Effects of Information Presentation, Task Type, and System Support Level on Meeting Outcomes in a Group 629Support System Environment
Kuang-Wei Wen, National Chung-Cheng UniveisityTzong-Lun Tsai, National Chung-Cheng University
On Automation of Business Processes Clustering in Business Systems Planning 633
H.S. Lee, National Taiwan Ocean University
Key Information Technology Issues for Accounting Executives in Taiwan 636Jinsheng Roan, National Chung-Cheng University
An Efficient Algorithm for Linear Fractional Shortest Path Problem 639
Jinshyang Roan, Soochow University
Empirical Investigation ofLowballing Tendency among Taiwanese Auditors 644Thomas Kok-Kun Choi, National Chung-Cheng UniversityLi-Ju Chu, Central Deposit Insurance Corporation, Taiwan
The Impact on Performance for the Interaction between Manufacturing and Marketing from a Stategic 645Perspective
Li-Ling Hsu, National Central University
Shyh-Rong Fang, National Yunlin University of Science & Technology
An Empirical Study of Credit Card Fraud Detection System in Taiwan 648Dong-Her Shih, National Yunlin University of Science & TechnologyJui-Chi Shen, Kaohsiung Hospitality College
Public Policy
Policy Making with a Common Monetary Authority and Separate Fiscal Authorities and the Impact of Fiscal 650Coordination on Taxes in Monetary Unions
Gaurango Banerjee, University of Texas, Brownsville
A Quantitative Analysis of the Causes of Violence 653
Zhongxian Wang, Montclair State UniversityQiyang Chen, Montclair State UniversityArun Kumar, Montclair State University
Electronic Technology and Confidentiality of Medical Records in Managed Care: Managing the Dilemma of 656the Hippocratic Oath
Krishna S. Dhir, Penn State University, HarrisburgShiv S. Aggarwal, Edgewater Psychiatric Center, Harrisburg
CalPERS and Its Corporate Governance Program in the United Kingdom 659
Daniel R. Vellenga, California State University, StanislausArthur Herst, University of Maastricht, NetherlandsSusanne Poirters, ABN AMRO Bank, Brussels BelgiumHan Spekreijse, Open University, Heerlen, Netherlands
Reaching Voter Agreement on the Installation of Water Meters 662
Donald N. Stengel, California State University, Fresno
Economic Challenges of Public Housing Residents: Corpus Christi Case Study 666
Okeleke Nzeogwu, Texas A&M University, Corpus ChristiJames Fugate, Texas A&M University, Corpus ChristiErnesto Martinez, Texas Manufacturing Assist. Center
Strategic Implications of Controversial Public Policy 669
Vinay Kothari, Stephen F. Austin State UniversityMadison Payal Kothari, Rice University
Small Business/Entrepreneurship
Small Business Productivity in the Construction Industry 672
Bruce Dallman, Indiana State UniversityNewell Chiesl, Indiana State University
Personality Differences between Successful and Unsuccessful Entrepreneurs 675
Louis F. Jourdan, Jr., Southern Polytechnic State University
Small Business Use of the Internet as a Marketing Tool 679
Don B. Bradley, III, University of Central Arkansas
International Small Business Student Exchange Credit and Grade Transfer Model 680
Don B. Bradley, III, University of Central Arkansas
An Evaluation of Operational Efficiency of Independent Retailers 684Chrwan-jyh Ho, Oklahoma State UniversityYu-Chung Liu, Oklahoma State University
Student Papers
The Myers-Briggs Type Indicator and Gender as Predictors of Managerial and Clerical Performance Ratings 687and Promotion into Management in Customer Service
Nicholas Di Marco, Webster University
A Proposed Framework of MIS Articles: A View from One Ph.D. Student's Perspective 690
Sylnovie Spann, University of Arkansas, Fayetteville