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This study investigated the runner's satisfaction with the First Knoxville Marathon, held in Knoxville, Tennessee. A total of 963 questionnaires were obtained and confirmed as data for analysis. The four-page survey instrument attempted to extract runners' satisfaction with race attributes and general demographic characteristics. The study employed factor analysis to delineate the underlying dimensions of the runners' satisfactions about 17 race attributes and MANOVA to investigate whether there were significant satisfaction differences among delineated factors based on general demographic information related to the First Knoxville Marathon. Approximately 23% of respondents indicated their household income to be over $120,000, over 80% of respondents had a college degree, and age of approximately 80% of respondents was ranged from 26 to 55. MANOVA results showed that there were significant differences of satisfaction levels among different distance completed by marathoners. Recommendations and limitation are discussed in the conclusions.

This study seeks to further an understanding of taxpayer characteristics. The study presents a multidimensional tax locus of control (LOC) instrument developed from the starting point of a validated LOC instrument from the health-care field. Data collected using the instrument indicate that older taxpayers are more likely to have an external LOC in tax situations, indicated by a greater propensity to defer decision-making to a tax professional, defined as a “powerful other.” As the U.S. population is aging, this information may be helpful to tax practitioners when advising older clients on tax issues and researchers exploring issues related to aging. An additional finding is that taxpayers with more business exposure are less likely to defer to a tax professional. Gender and education play roles in an individual's internal tax LOC (TaxLOC) beliefs.

Companies frequently use Internet Financial Reporting (IFR) to distribute financial and nonfinancial information to stakeholders. Research suggests that companies often distribute information via the web for impression management purposes in order to diffuse potential negative reactions and/or to promote positive reactions to corporate policies and actions. The purpose of this study is to investigate whether web disclosure of environmental information and the presentation format influences the outcomes of litigation awards. Results indicate that even a partial web disclosure of pending environmental sanctions on a company’s financial statement reduces the compensatory and punitive damages that jurors award when shareholders suffer losses as a result of environmental sanctions. The results also indicate that firms using enhanced presentation formats when disclosing environmental information further reduce the amount of damages awarded against them. These results have implications for users and preparers of IFR, and for policy makers weighing mandates for disclosure of nonfinancial information in annual reports.

This chapter reports how accounting professionals and students perceive the proficiency of their communication skills. We find that professionals perceive themselves as having higher interpersonal skills, writing skills, and speaking skills than do students. Despite decades of accounting curricula’s focus on communication skills, there remains a perception gap between students and professionals on the importance of these skills. Professionals not only perceive that they have stronger communication skills, but they also consider these skills as more important for career success than do students. Furthermore, we find that, even after controlling for the difference in perceived communication skill levels, this perception gap continues to exist between accounting professionals and students.

This research follows Emerson and Conroy (2004) by examining student attitudes regarding a number of ethical vignettes, and extends their research to incorporate an investigation of the effects of different ethical prompts (including the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct) on responses. We explore relationships within the responses and identify significant patterns in attitudes by gender, major, and experimental treatment. While female subjects consistently view unethical behavior less favorably, our results suggest that status as an accounting major also may lead to less acceptance of the unethical behavior portrayed in the vignettes. For example, male and female accounting students were less accepting of padding expense accounts and insider stock trading, indicating that ethical training in accounting classes may be delivering some desirable results.

As the hospitality industry is shifting its focus from service to experience, customers are becoming co-creators of the perceived value of a hospitality service because experiences customers obtained when consuming a hospitality service involve the participation of the customers. Thus, more research is needed to examine the relationships among consumer’s personal factors and their evaluations of hospitality services. This study developed and tested hypotheses that examined the effects of customers’ intrinsic characteristics on their evaluations of a restaurant service. Data were collected from college students in the United States (n = 220) and China (n = 254) using a scenario approach. Findings reveal that customers’ gender, personality, and cultural background had significant effects on their evaluations of a restaurant service. Specifically, female customers rated the same service higher than male customers on the reliability dimension of service quality and overall service quality; customers with personalities of extroversion, conscientiousness, agreeableness, and openness rated the service higher than customers with neuroticism personality on the responsiveness dimension; and customers in individualistic cultures rated the service higher than those in collectivistic cultures on most of the service evaluation measures. Implications of the study’s findings are discussed.

This chapter presents the results of the study, both in graphical and tabular format, based on the AHP for determining stakeholder prominence, along with ANOVA and multiple comparison tests that were outlined in Sections 3.8–3.10. Section 5.2 examines the response rate for the study across each of the three countries. Section 5.3 outlines details of how the data were scored and analysed for the stakeholder prominence questions. It describes how stakeholders were classified into classes based on the results of the data analysis. Section 5.4 provides descriptive sample statistics of the study based on sex, age, birth, culture, education, occupation, and multi-national status. Not all of these demographic variables were used for analysis in the study, only country (source of the data, not birth) and occupation. Section 5.5 analyses results of stakeholder prominence over all three stakeholder attributes (legitimacy, power, and urgency) by the country of origin. These include multivariate tests to indicate the significance of differences between the results for countries overall, and Bonferroni tests for significant differences between individual countries, which were undertaken through the SPSS software package. This was also undertaken for occupation in Section 5.6.

In the last twenty years, the women’s movement has resulted in a greater representation of women in once male-dominated venues, such as the job force and higher education. Women currently represent nearly 43% of those in the United States labor market, and it is expected that four in every five women ages 25–54 will be employed by the year 2000 (Hoyt, 1988; U.S. Department of Labor, 1995). Despite women’s increasing participation in the world of work, they continue to choose occupations that represent the stereotypically feminine range of occupations, meaning less pay and less status (Betz & Fitzgerald, 1987). For example, women are still underrepresented in engineering, architecture, and the physical sciences (Eccles, 1994; U.S. Department of Labor Women’s Bureau, 1995). These gender-based occupational patterns are also evidenced in college enrollment; women continue to comprise the majority in academic majors that are considered traditionally feminine, such as early childhood, elementary, and secondary education, library science, nursing, and home economics, whereas men are the predominant majors in physics, chemistry, architecture, and engineering (Bartholomew & Schnorr, 1994; National Science Foundation, 1990).

Much has been theorized about what change strategies to employ given particular types of organizational change. Organizational theorists have linked participative strategies with culture change, strategies based on logic and reason with new technology implementations, and power strategies with the introduction of new laws and legislation. However, to what degree are these suggested recommendations carried out in organizations? In this paper, we explored the extent to which change recipients perceive the use of theorist recommended strategies when undergoing specific types of organizational changes. Using survey research (N = 88), we investigated the perceived relationship between two components of change: change content and change strategy. The results partially follow the ideals proposed by previous theorists, but they also highlight a significant relationship between power-coercive strategies and episodic change events that is contrary to those ideals. For practitioners, our findings draw attention to the connection between change content and change strategy in the hope of offering some guidance to those change agents who must determine how to lead a particular change initiative. Additionally, since our investigation is original and exploratory, we incite future research aimed at understanding the congruency between change content and change strategy formulation.