College of Business & Technology

Business and Decision-making Letters

Published by the College of Business and Technology
Western Illinois University | Macomb, Illinois
ISSN: 1553-5347 (formerly: Journal of Contemporary Business Issues)

 

JCBI Special NAAS Issue 2015

Volume 21, Number 1

An Overview of Investor Sentiment in Stock Market (pdf)
Amy (Chun-Chia) Chang, San Francisco State University; Natalie Tatiana Churyk, Northern Illinois University; Alan Reinstein, Wayne State University; Shaokun (Carol) Yu, Northern Illinois University

Budgetary Participation, Personality and Perception (pdf)
Justin P. Stearns, University of Illinois - Springfield

Handsome is as Handsome Does: A Somewhat Whimsical Look at Leadership of the U.S. Accounting Profession Over Its First 125 Years (pdf)
Timothy J. Fogarty, Case Western Reserve University

Listening to Accounting Users: The Impact of Complexity, Transparency and Stewardship on Decision-Usefulness (pdf)
Chester H. Brearey, Siena College; Timothy J. Fogarty, Case Western Reserve University

Online Homework Versus Pen and Pencil Homework: Do the Benefits Outweigh the Costs? (pdf)
Elizabeth Kreuze, RN, PhD Candidate, Medical University of South Carolina; Jerry Kreuze, PhD, CPA, Western Michigan University; Sheldon Langsam, PhD, CPA, Western Michigan Univeristy; James Penner, Phd, CPA, Western Michigan University

Teaching Accounting: Setting the Right Tone with a Tune (pdf)
Jacob T. Crowley, Ohio Northern University; Matthew A. Phillips, Ohio Northern University

Board of Reviewers
  • Patricia Abels, University of Findlay
  • Jack Armitage, University of Nebraska at Omaha
  • Andrew Brajcich, Gonzaga University
  • Ada Duffey, University of Wisconsin-Waukesha
  • Kel-Ann Eyler, Wesleyan College
  • Timothy J. Fogarty, Case Western Reserve University
  • Jason Haen, St. Norbert College
  • Steven Hanke, Indiana University - Purdue University Fort Wayne
  • Nausser Jamali, Illinois College
  • Vicki Jobst, Benedictine University
  • Doug Johnson, Southeast Community College, Lincoln Campus
  • Sheldon Langsam, Western Michigan University
  • Michael J. Miller, Sullivan University
  • Matthew Phillips, Ohio Northern University
  • Justin P. Stearns, University of Illinois - Springfield
  • Ronald Twedt, Concordia College
  • Anthony Zordan, University of St. Francis
General Editors
  • John Elfrink and Ron Bauerly, Western Illinois University
Editor's Forward

I would like to thank all who volunteered to serve as reviewers, particularly those who actually participated in reviewing the articles submitted for publication in the current issue. I would like to also thank Jack Elfrink and Ron Bauerly of Western Illinois University for all the efforts they made to relist the Journal in Cabell's Directory and for all the help and assistance they provided me.

Like last year, the articles accepted for publication in this issue are of high quality and tackle important theoretical and practical accounting issues.

In the article titled Handsome is as Handsome Does: A Somewhat Whimsical Look at Leadership of the U.S. Accounting Profession Over Its First 125 Years, Tim Fogarty provides a "classic" profile of the AICPA's list of 125 people "who left a mark on the accounting profession" that includes being male, working for a public accounting firm, having some association with the AICPA, and having left something notable in the written form.

In the article titled Budgetary Participation, Personality and Perception, Justin Stearns used students to conduct an experiment that suggests that individuals perceive their participation, in this budget setting process, differently and that personality (extraversion, conscientiousness, and neuroticism) significantly impacts how individuals perceive their involvement in this budget setting process.

In the article titled Online Homework Versus Pen and Pencil Homework: Do the Benefits Outweigh the Costs?, Penner, Kreuze, Langsam, and Kreuze provide some advantages and disadvantages of online homework vs. pen and pencil homework and conclude that decisions as to which type of homework to use should consider the type of course, student enrollments, motivation level of students, and related costs.

In the paper titled Teaching Accounting: Setting the Right Tone with a Tune, Matthew Phillips and Jacob Crowley argue that using music effectively to supplement the lecture in the first accounting course is more likely to have students with negative paradigms, stereotypes, or anxiety "tune-in" to the topic of the day, if they are motivated by music, and those who are "tuned in" may be more likely to select accounting as a major and possibly a career.

In the paper titled Listening to Accounting Users: The Impact of Complexity, Transparency and Stewardship on Decision-Usefulness, Chester Bearey and Timothy Fogarty used a broadly cast survey of sophisticated accounting information users in an attempt to discover what attributes make accounting information useful and what related beliefs are necessary for its appreciation.

In the final paper titled An Overview of Investor Sentiment in Stock Market, Chang, Yu, Reinstein, and Churyk discuss investor sentiment, its measurement as well as its impact on the stock market, and provide an investment decision making process that includes four steps: select an investor sentiment index with the highest predictability, identify and establish the "extreme" level, predict the market direction and form the future expectations, and then make your investment decisions.

Editor: Mostafa M. Maksy, Kutztown University of Pennsylvania