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Accounting Industry Decline: Analyzing Enrollment and Retention Challenges
Get PDFWithin the accounting industry, there have been rising concerns about the decline in student enrollment along with accountants leaving the profession. Employee turnover is one of the most heavily studied and discussed topics in accounting. Additionally, the profession does not obtain the highly respected reputation that it once did, and university accounting programs are one place where this issue is clearly seen. This study uses enrollment data to establish this decrease across universities as well as retention data across CPA firms. A survey is administered to students, faculty and staff throughout several universities. Industry professionals are interviewed to gain perspective within the profession. The data analysis revealed that the CPA Licensure is one of the most significant factors contributing to the decline. These findings are a great resource to provide recommendations to administrators and the AICPA
Passive vs. Active ETFs: A Comparative Data Analysis of Market Performance and Investor Behavior
Get PDFThis paper investigates the long-term performance of passive vs active ETFs. Using a comparative analysis of historical returns from 2015 to 2024, Regression modeling, and time Series Analysis, I assessed whether passive investing offers a strategic advantage overactive management. Drawing on data from VOO Passive, SWANX active, Bitcoin, and MAG 7 technology ETFs, and the Financial Sector
The Impact of Tariffs and Institutional Quality on Economic Growth in Latin America: A Panel Data Analysis
Get PDFThis paper investigates the relationship between tariffs and economic growth in Latin American countries and how institutional quality may impact this relationship. The study will use data from the World Development Indicators Data Bank. The data used comes from 18 high- or middle-income countries within South America and the Caribbean from the years 2003 to 2023. Results from this study were found using a fixed-effects regression model. The results from this study show that overall, there is a negative correlation between tariffs and economic growth in South America. There is also a positive correlation between institutional quality and economic growth within South America. Following this, this paper explores the relationship between tariffs and economic growth in countries with high institutional quality. It is discovered that within these countries, there is a positive relationship between tariffs and economic growth
Organizing For Good: Cooperatives Striving for Equity, Justice, and Ecological Well-Being
No full textPurpose
A growing body of management research is investigating how organizations can provide solutions to major social and ecological issues. Scholars suggested alternative organizations, in particular those that prioritize community and democratic decision-making, as more effective in engaging with societal challenges. The purpose of this paper is to explore cooperatives and their capacity in addressing them. Design/methodology/approach
By engaging with the United Nations’ resources and the grand challenges literature in management, the authors first identified the core issues underlying each sustainable development goal. Next, the authors looked for empirical research on cooperatives that engage with those specific social and ecological issues. The authors articulated patterns as to how cooperatives address them and grouped them under five themes. The authors also articulated struggles where cooperatives fall short in fully addressing the issues at hand. Findings
Based on the analysis, the authors identified five fundamental ways that cooperatives commit to and facilitate addressing challenges: providing economic gains for the many; facilitating access to essential resources; focusing on long-term community well-being; prioritizing ecological well-being; and promoting cooperation and partnership for justice. While most research on cooperatives illustrates these capacities, the authors also noted other studies that show struggles in various areas, most importantly in reducing inequalities. Originality/value
While there is growing research on grand challenges, the literature has not paid attention to cooperatives and their capacity in tackling them. This paper comprehensively engages with four types of cooperatives and articulates how they facilitate addressing social and ecological issues. The findings contribute to organization design and grand challenges literatures as well as offer implications for broader management research
Entrepreneurial Emancipation and Autonomy Through a Freirean Lens: Case of Bar Hostesses in Kenya
No full textThis study explores the transformative potential of entrepreneurship through the lens of Paulo Freire’s critical consciousness (conscientização). Using an in-depth, multi-method qualitative approach, we investigate how bar hostesses (i.e., sex workers) in Nairobi, Kenya exercise entrepreneurial autonomy (at the individual level) and emancipatory entrepreneuring (at the collective level) after engaging with a targeted virtual business incubator in the aftermath of the COVID-19 pandemic. The findings reveal how the virtual incubator became a platform for the bar hostesses to exercise critical reflection and collective action by identifying structural constraints (limit-situations), envisioning alternative futures (untested feasibility), and enacting transformative change (limit-acts). Participants developed entrepreneurial ventures that transcended stigmatized identities, enhanced agency, and created informal support networks, working collectively to build institutions rooted in mutual support and trust. By reframing entrepreneurship education through the Freirean lens of critical consciousness, we highlight how collective, community-driven approaches can transcend individualistic, market-centric narratives in entrepreneurship education
Navigating Campus Partners
Get PDFDemonstrating the value of the library’s resources to campus partners can be challenging for librarians. In this session, learn how Bryant University Research and Instruction Librarian Dymond Bush built relationships with the Athletics Department to bring this community into the library. Olivia Jones with Salve Regina University’s McKillop Library will discuss her partnership with the Office of Multicultural Programs and Retention and their Inclusive Reading Club. Sarah Campbell, Research and Instruction librarian at JWU will explore how developing partnerships with the graphic design department and the Center for Teaching and Learning created new opportunities for instruction and pedagogy-focused professional development. Attendees will leave with strategies for collaborating with campus partners and will be better equipped to advocate for their participation in campus events