Current Search: Decision Making (x)
View All Items
Pages
- Title
- The lived experience of making a difficult decision.
- Creator
- Hogan, Renee LaCroix., Florida Atlantic University, Schoenhofer, Savina
- Abstract/Description
-
The purpose of this study was to generate a structure of the lived experience of making a difficult decision, using Parse's human becoming research methodology. This methodology evolved from the human becoming theory of nursing which includes an existential view of person and the nursing simultaneity paradigmatic view of man and health. The entity for study in this research was the lived experience of making a difficult decision. Parse's methodology was used and includes: participant...
Show moreThe purpose of this study was to generate a structure of the lived experience of making a difficult decision, using Parse's human becoming research methodology. This methodology evolved from the human becoming theory of nursing which includes an existential view of person and the nursing simultaneity paradigmatic view of man and health. The entity for study in this research was the lived experience of making a difficult decision. Parse's methodology was used and includes: participant selection, dialogical engagement, extraction-synthesis and heuristic interpretation. The structure of the experience of making a difficult decision was discovered through the experiences of four participants. This is expressed as living with feelings of self doubt that give way to assurance while searching within and reaching out to others until affirming the circumstances of the chaos generates possibilities and enables perseverance. This study demonstrates Parse's research methodology and broadens nursing's knowledge base.
Show less - Date Issued
- 1993
- PURL
- http://purl.flvc.org/fcla/dt/14972
- Subject Headings
- Decision making, Nursing
- Format
- Document (PDF)
- Title
- THE USE OF A MODIFIED BALES INTERACTION PROCESS ANALYSIS TO MEASURE GROUPDYNAMICS OF A LEADERSHIP GROUP IN THE DECISION-MAKING PROCESS.
- Creator
- WHALEY, DALLAS F., JR., Florida Atlantic University, Hollingsworth, A. T.
- Abstract/Description
-
This thesis was prepared as a descriptive study of a series of meetings of a selected professional association to determine the potential utility and transferability of sociometric diagnostic techniques to voluntary organizations. Methods employed in investigating this concept and its corollaries include: use of a modified Bales interaction Analysis Process chart and diagnostic review of full sound recordings of proceedings. The principle subject investigated was the phenomenon of decision...
Show moreThis thesis was prepared as a descriptive study of a series of meetings of a selected professional association to determine the potential utility and transferability of sociometric diagnostic techniques to voluntary organizations. Methods employed in investigating this concept and its corollaries include: use of a modified Bales interaction Analysis Process chart and diagnostic review of full sound recordings of proceedings. The principle subject investigated was the phenomenon of decision reversal in the board of trustees. An analysis of the results of this investigation indicates that further study of the problem could yield a diagnostic tool of broad potential for use in the small decision making group.
Show less - Date Issued
- 1972
- PURL
- http://purl.flvc.org/fcla/dt/13519
- Subject Headings
- Social groups, Decision making
- Format
- Document (PDF)
- Title
- Aligning firm decision making processes with environmental conditions to enhance performance.
- Creator
- Cox, Kevin, Castrogiovanni, Gary J., Graduate College
- Date Issued
- 2013-04-12
- PURL
- http://purl.flvc.org/fcla/dt/3361922
- Subject Headings
- Decision making--Research, Business Management, Organization--Decision making
- Format
- Document (PDF)
- Title
- A STUDY OF REPORTED CEREBRAL DOMINANCE AS IT RELATES TO ADMINISTRATIVE BEHAVIOR.
- Creator
- KERENSKY, PATRICIA THOMSON., Florida Atlantic University
- Abstract/Description
-
The purpose of this study was to examine the relationship between brain dominance and administrative style according to the Torrance Your Style of Learning and Thinking Test and the Blake-Mouton Managerial Style Questionnaire. Both instruments were administered to 110 principals in the public school system of Broward County, Florida. A frequency distribution was computed for the respondents. Age, sex, race, experience, and administrative style were analyzed against brain dominance. A chi...
Show moreThe purpose of this study was to examine the relationship between brain dominance and administrative style according to the Torrance Your Style of Learning and Thinking Test and the Blake-Mouton Managerial Style Questionnaire. Both instruments were administered to 110 principals in the public school system of Broward County, Florida. A frequency distribution was computed for the respondents. Age, sex, race, experience, and administrative style were analyzed against brain dominance. A chi-square and an ANOVA were used in the analysis of the data. The .05 level of significance was used in testing the hypotheses. The following conclusions were based on the analysis of the data: (1) A significant correlation was established between left dominant principals and those having a high concern for task; (2) A significant correlation was established between right dominant principals and those having a high concern for people; (3) The One Way Analysis of Variance showed significance beyond the 5 percent level for the correlations of the variables brain dominance and administrative style; (4) A significant relationship did not exist between the variable sex and brain dominance; (5) A significant relationship was established between race and the variable brain dominance; In summary, this study provided data which indicated that a statistically significant relationship exists between brain dominance and administrative style as measured by the tests involved. Possibilities for future research were outlined.
Show less - Date Issued
- 1983
- PURL
- http://purl.flvc.org/fcla/dt/11828
- Subject Headings
- Cerebral dominance--Decision making, School administrators--Decision making
- Format
- Document (PDF)
- Title
- HIDING IN FLOODPLAIN SIGHT: HOW DOES FLOOD RISK INFORMATION AFFECT FLOOD RISK PERCEPTIONS AND MITIGATION BEHAVIORS?.
- Creator
- Amato, Ryan, Polsky, Colin, Florida Atlantic University, Department of Geosciences, Charles E. Schmidt College of Science
- Abstract/Description
-
Florida has 906,465 residential properties facing substantial flood risk, making it imperative to understand how the public may perceive and respond to this risk. Providing people with scientific information may not be enough to impact behavior and decrease losses from flood events. We show participants (n = 20) scientific flood risk graphics and ask behavioral questions to evaluate responses based on the rational actor paradigm (RAP), psychometric paradigm, and cultural theory. We find...
Show moreFlorida has 906,465 residential properties facing substantial flood risk, making it imperative to understand how the public may perceive and respond to this risk. Providing people with scientific information may not be enough to impact behavior and decrease losses from flood events. We show participants (n = 20) scientific flood risk graphics and ask behavioral questions to evaluate responses based on the rational actor paradigm (RAP), psychometric paradigm, and cultural theory. We find results consistent with the RAP in 48% of cases, primarily in low risk scenarios. Participants from high income households are more likely to make rational decisions (80%) than those from low income households (~37%). Feelings of dread potentially help explain 40% of deviations from the RAP, while trust in flood experts helps explain 85% of non-RAP cases. Future flood risk communication should incorporate dread and trust in experts into messaging considerations as rationality alone is insufficient.
Show less - Date Issued
- 2021
- PURL
- http://purl.flvc.org/fau/fd/FA00013765
- Subject Headings
- Floods, Decision making, Risk perception
- Format
- Document (PDF)
- Title
- When a “useful” tool is not enough: preschoolers prioritize preference over utility while problem solving.
- Creator
- Bidmead, Sarah, Greif, Marissa, Graduate College
- Date Issued
- 2011-04-08
- PURL
- http://purl.flvc.org/fcla/dt/3164607
- Subject Headings
- Preschool children, Problem solving, Decision making
- Format
- Document (PDF)
- Title
- FINDING A UNIQUE PATH: EMBODYING PARENTING IN THE MIDST OF CONFLICTING COMPLEXITY WITHIN PEDIATRIC PALLIATIVE CARE.
- Creator
- Olafson, Elizabeth A., Barry, Charlotte D., Florida Atlantic University, Christine E. Lynn College of Nursing, Christine E. Lynn College of Nursing
- Abstract/Description
-
The purpose of this qualitative study was to explore the process of complex healthcare decision-making by parents for their children within the milieu of a pediatric palliative care team. As healthcare has advanced, the number of children living with complex chronic conditions has increased. Decision-making by parents for their children referred to palliative care has not, up to this point, been widely explored by nursing. A purposeful sample of 22 participants, parents of children in life...
Show moreThe purpose of this qualitative study was to explore the process of complex healthcare decision-making by parents for their children within the milieu of a pediatric palliative care team. As healthcare has advanced, the number of children living with complex chronic conditions has increased. Decision-making by parents for their children referred to palliative care has not, up to this point, been widely explored by nursing. A purposeful sample of 22 participants, parents of children in life-limiting or life-threatening situations were asked: What matters most during the process of complex healthcare decision-making? A constant comparative method was used to analyze data collected from semistructured interviews and the theory of embodying parenting in the midst of conflicting complexity emerged. J. Watson’s (2020) theory of human caring grounded the researcher in living caritas processes throughout the study. All participants experienced a disruption of their expected parenting and family normal. Through constant comparative data analysis, the core category of embodying parenting was identified. Feeling respected as the parent, thoughtfully making right decisions, and maintaining presence support embodying parenting. The basic social process identified was finding a unique path. The process of finding a unique path included connecting with a supportive community, claiming decisional authority, moderating negative thoughts and feelings, and adjusting expectations. Living in peace was achieved by finding a unique path to embodying parenting in the midst of conflicting complexity. For the participants in this study, accepting circumstances, feeling gratitude, and perceiving life differently led to living in peace.
Show less - Date Issued
- 2020
- PURL
- http://purl.flvc.org/fau/fd/FA00013599
- Subject Headings
- Palliative Care, Nursing, Pediatric nursing, Decision Making
- Format
- Document (PDF)
- Title
- HOW STUDENT AFFAIRS DIRECTORS USE THEIR ASSESSMENT DATA TO MAKE CHANGES.
- Creator
- Goldstein, Rebecca, Bloom, Jennifer L., Florida Atlantic University, Department of Educational Leadership and Research Methodology, College of Education
- Abstract/Description
-
Assessment is frequently cited within the student affairs literature as a way of continuously improving programs, services, and events (Henning & Roberts, 2016; Upcraft & Schuh, 1996). However, the data collected through assessment is infrequently used to improve student affairs offerings due to practitioners’ fear, practitioner’s lack of training, a lack of leadership within the division or university, or an emphasis on assessment as a method of reporting results rather than improving...
Show moreAssessment is frequently cited within the student affairs literature as a way of continuously improving programs, services, and events (Henning & Roberts, 2016; Upcraft & Schuh, 1996). However, the data collected through assessment is infrequently used to improve student affairs offerings due to practitioners’ fear, practitioner’s lack of training, a lack of leadership within the division or university, or an emphasis on assessment as a method of reporting results rather than improving offerings, such as programs, services, initiatives, or events (Cox et al., 2017; Fuller & Lane, 2017). In the limited published studies about how student affairs professionals use assessment data, many professionals admit they do not have a plan to use their assessment data and only a small number have a plan to use their assessment data to make changes (Beshara-Blauth, 2018; Cox et al., 2017; McCaul, 2015; Parnell et al., 2018; Ridgeway, 2014). The purpose of this qualitative study was to understand how student affairs directors who have been identified as exemplars use their assessment data to make changes. The research questions for the study were: 1) How do student affair directors use assessment data in their role to make changes? 2) How do student affairs directors learn to use their data to make changes? And, 3) What influences student affairs directors to use their data to make changes?
Show less - Date Issued
- 2023
- PURL
- http://purl.flvc.org/fau/fd/FA00014248
- Subject Headings
- Student affairs administrators, Educational evaluation, Decision making
- Format
- Document (PDF)
- Title
- PREFERENCE FOR NORMATIVE AND INFORMATIONAL SOCIAL INFLUENCE IN EVALUATION OF ACADEMIC INTEGRITY VIOLATION APPEALS.
- Creator
- Olson, Lauren, Nowak, Andrzej, Florida Atlantic University, Department of Psychology, Charles E. Schmidt College of Science
- Abstract/Description
-
Social influence is sought to distribute information processing for decision-making when data is limited. Undergraduate students selected information with normative or informational wording to supplement a fabricated academic integrity appeal from their university and decided whether to affirm the charge. A novel measure, the Adaptive Scale of Preference for Normative Versus Informational Social Influence (ASPNVISI), was piloted in comparison with a Polish scale of influence preference,...
Show moreSocial influence is sought to distribute information processing for decision-making when data is limited. Undergraduate students selected information with normative or informational wording to supplement a fabricated academic integrity appeal from their university and decided whether to affirm the charge. A novel measure, the Adaptive Scale of Preference for Normative Versus Informational Social Influence (ASPNVISI), was piloted in comparison with a Polish scale of influence preference, individual difference measures in motivation (e.g., Need for Closure), and behavioral measures of influence-seeking. Results did not support the hypotheses that psychological needs would predict behavioral social influence preferences, though Need for Cognition and Need to Belong predicted self-reported preferences. The ASPNVISI was correlated with the existing scale of influence preference, providing support for its continued development. Contrary to the hypothesis, confidence in the decision on a charge of academic dishonesty was not related to selected influence; race and conservatism were related to confidence, and gender to the selections. Next steps include further pilot testing of the ASPNVISI and expansion of the behavioral task.
Show less - Date Issued
- 2023
- PURL
- http://purl.flvc.org/fau/fd/FA00014333
- Subject Headings
- Social influence, Decision making, Social psychology
- Format
- Document (PDF)
- Title
- EQUITABLE DECISION-MAKING: INTEGRATING ENVIRONMENTAL RISK AND SOCIAL VULNERABILITY IN FLOOD MITIGATION PROJECT SELECTION.
- Creator
- Daniel, Aneisha, Behara, Ravi, Florida Atlantic University, Department of Information Technology and Operations Management, College of Business
- Abstract/Description
-
This empirical study examines decision-making in project selection in the face of overwhelming flood infrastructure needs and inadequate resources, particularly in vulnerable communities. The motivation for this study is to explore the interconnectedness between socioeconomic dimensions and environmental risks in the decision-making process for selecting projects. The study evaluates the Palm Beach County project selection framework and the impact of multi-criteria decision-making on project...
Show moreThis empirical study examines decision-making in project selection in the face of overwhelming flood infrastructure needs and inadequate resources, particularly in vulnerable communities. The motivation for this study is to explore the interconnectedness between socioeconomic dimensions and environmental risks in the decision-making process for selecting projects. The study evaluates the Palm Beach County project selection framework and the impact of multi-criteria decision-making on project selection by proposing a new framework. The new project selection framework emphasizes the integration of flood risk and social vulnerability index criteria to evaluate the relationship between the new criteria in the decision-making framework and project selection. The analysis is comprised of 24 models grouped into three distinct groups and compared using paired t-tests. The analysis reveals that of the three groups, the group which incorporates both flood risks and social vulnerability criteria consistently outperforms the others, demonstrating its effectiveness in providing a more equitable investment for vulnerable communities that are more susceptible to floods. The findings provide valuable insights and recommendations for practitioners and scholars, emphasizing the need for a theoretical framework with objectivity to guide optimal infrastructure investments for decision makers.
Show less - Date Issued
- 2024
- PURL
- http://purl.flvc.org/fau/fd/FA00014399
- Subject Headings
- Floods, Decision making, Environmental management, Infrastructure (Economics)
- Format
- Document (PDF)
- Title
- EXAMINING DIGITAL POLICY TOOL CHOICE AND NETWORK STRUCTURES: A DISCOURSE NETWORK ANALYSIS OF THE FIRST STEP ACT.
- Creator
- Lungu, Maria, Sapat, Alka, Florida Atlantic University, School of Public Administration, Dorothy F. Schmidt College of Arts and Letters
- Abstract/Description
-
Policy formation involves an interplay of decision-making processes that shape all policy process stages. A critical aspect of the design process is selecting policy tools to align with policy goals. The First Step Act (FSA) (2018) aims to reduce recidivism and reform sentencing through a robust policy tool portfolio. However, questions persist about how policy tools are selected. This dissertation evaluates the policy design, tool choices, and collaborative networks associated with these...
Show morePolicy formation involves an interplay of decision-making processes that shape all policy process stages. A critical aspect of the design process is selecting policy tools to align with policy goals. The First Step Act (FSA) (2018) aims to reduce recidivism and reform sentencing through a robust policy tool portfolio. However, questions persist about how policy tools are selected. This dissertation evaluates the policy design, tool choices, and collaborative networks associated with these choices. Grounded in the social construction framework and using content analysis and discourse network analysis (DNA), this dissertation examines how policymakers select policy tools to achieve functionality. Research question one explores the complementarity of the FSA’s policy tool portfolio, and results demonstrate alignment between policy goals and corresponding policy tools. Research question two examines how social constructions of target populations and political affiliations influence policy tool choices; hypothesis one reveals that liberal policymakers align with those with similar political affiliations. Results from hypothesis two indicate liberal policymakers adopt a rehabilitation orientation tool approach, viewing target populations as investments and deserving of support structures. The findings also highlight limited interaction with government agency officials, reflecting a need to incorporate more administrative voices into legislative discourse.
Show less - Date Issued
- 2024
- PURL
- http://purl.flvc.org/fau/fd/FA00014466
- Subject Headings
- Public policy, Decision making, Public administration
- Format
- Document (PDF)
- Title
- The influence of professional identity and outcome knowledge on professional judgment.
- Creator
- Johnson, Anna J., Higgs, Julia, Florida Atlantic University, College of Business, School of Accounting
- Abstract/Description
-
In response to the release of one of its Public Company Accounting Oversight Board (PCAOB or Board) inspection reports, Deloitte notes that “[p]rofessional judgments of reasonable and highly competent people may differ as to the nature and extent of necessary auditing procedures, conclusions reached and required documentation” (PCAOB, 2008, 30). Other responses to PCAOB findings echo this sentiment. Stakeholders need to understand causes of differences between experts’ professional judgments...
Show moreIn response to the release of one of its Public Company Accounting Oversight Board (PCAOB or Board) inspection reports, Deloitte notes that “[p]rofessional judgments of reasonable and highly competent people may differ as to the nature and extent of necessary auditing procedures, conclusions reached and required documentation” (PCAOB, 2008, 30). Other responses to PCAOB findings echo this sentiment. Stakeholders need to understand causes of differences between experts’ professional judgments to effectively utilize PCAOB inspection findings and firms’ responses to those findings. This study uses Social Identity Theory to explore whether role identity as an audit partner, internal reviewer, or PCAOB inspector, influences an expert’s judgments in an ambiguous decision environment. I find that professional judgments do not differ based on professional identity. This study also examines whether the presence or absence of outcome knowledge explains judgment differences among auditing experts. Consistent with prior research, e.g. Peecher & Piercey, 2008, outcome knowledge does affect experts’ professional judgment. I also find that experts’ level of organizational identification and membership esteem impacts professional judgment.
Show less - Date Issued
- 2014
- PURL
- http://purl.flvc.org/fau/fd/FA00004126, http://purl.flvc.org/fau/fd/FA00004126
- Subject Headings
- Accountants -- Professional ethics, Accounting -- Decision making, Auditing -- Decision making, Business ethics, Judgment, Managerial accounting
- Format
- Document (PDF)
- Title
- The lived experience of decision-making for older adults who had an implantable cardioverter defibrillator inserted.
- Creator
- Lucas, Louise A.
- Abstract/Description
-
The implantable cardioverter defibrillator (ICD) is an electronic medical device that was invented by Dr. Michael Mirowski and his team in 1980. The purpose of the ICD, which is implanted in a person's chest, is to sense and shock the heart when detecting a lethal cardiac arrhythmia into a rhythm that can sustain life. While the ICD saves lives, it also has the potential to deliver painful shocks when it is activated. The ICD was initially inserted in people who had survived a sudden cardiac...
Show moreThe implantable cardioverter defibrillator (ICD) is an electronic medical device that was invented by Dr. Michael Mirowski and his team in 1980. The purpose of the ICD, which is implanted in a person's chest, is to sense and shock the heart when detecting a lethal cardiac arrhythmia into a rhythm that can sustain life. While the ICD saves lives, it also has the potential to deliver painful shocks when it is activated. The ICD was initially inserted in people who had survived a sudden cardiac arrest; the device is now being implanted in older adults with heart failure and no known history of cardiac arrhythmias. When talking with patients and personal family members who had an ICD, it was unclear what influenced their decision to have an ICD implanted. Understanding the experience of decision-making for older adults who had an ICD has added to nursing knowledge, practice, and education when working with people who had an ICD inserted. To understand the lived experience, the researcher conducted a phenomenological research study, guided by the theoretical lens of Paterson and Zderad's (1976/1988) humanistic nursing and analyzed the data as outlined by Giorgi (2009). The results of the study indicated the participants' lived experience of decision-making for older adults who had an implantable cardioverter defibrillator inserted was influenced by the following : trust in their physician's decision; accepting the device was necessary; the decision was easy to make; and hope and desire to live longer.
Show less - Date Issued
- 2011
- PURL
- http://purl.flvc.org/FAU/3332724
- Subject Headings
- Arrhythmia, Treatment, Decision making, Hermeneutics, Research, Phenomenology, Research, Medicine, Decision making, Evidence based medicine, Nursing, Decision making, Outcome assessment (Medical care)
- Format
- Document (PDF)
- Title
- THE EFFECTS OF END-OF-COURSE EXAMINATIONS ON TEACHERS’ LIVED EXPERIENCES.
- Creator
- Infanzón, Jatiel, Schoorman, Dilys, Florida Atlantic University, Department of Curriculum, Culture, and Educational Inquiry, College of Education
- Abstract/Description
-
This phenomenological study explored the role of end-of-course examinations on teachers’ decision-making on curriculum and instruction through a comparative analysis of teachers who taught courses with end-of-course examinations and teachers who taught courses with locally created assessments (LCA). This study examined the experiences of nine teachers in a small school district located on the east-central coast of Florida. The study’s theoretical framework drew on Bourdieu’s (1972/1977) tools...
Show moreThis phenomenological study explored the role of end-of-course examinations on teachers’ decision-making on curriculum and instruction through a comparative analysis of teachers who taught courses with end-of-course examinations and teachers who taught courses with locally created assessments (LCA). This study examined the experiences of nine teachers in a small school district located on the east-central coast of Florida. The study’s theoretical framework drew on Bourdieu’s (1972/1977) tools of habitus, capital, practice, and fields to explain the role of education in the reproduction of social system. The study examined how standardized testing shaped teachers’ use of habitus and capital to determine their practice in their curriculum, instruction, relationships in different educational fields, morale, and perspectives on teacher evaluation.
Show less - Date Issued
- 2020
- PURL
- http://purl.flvc.org/fau/fd/FA00013523
- Subject Headings
- Teachers--Decision making, Curriculum, Instruction, Phenomenology, Examinations
- Format
- Document (PDF)
- Title
- Net transaction value: Toward a unified theory of buyer decision-making.
- Creator
- Branchik, Blaine J., Florida Atlantic University, Shaw, Eric H.
- Abstract/Description
-
Buyer decision-making, a fundamental marketing activity, is studied from a variety of perspectives. This study proposes Net Transaction Value (NTV), a unified theory of buyer decision-making. NTV hypothesizes that a buyer makes an implicit and subjective calculation before making a purchase in a high involvement context. In making this calculation, the buyer deducts the costs anticipated from a transaction or transaction stream from its associated benefits. Benefits in the NTV equation...
Show moreBuyer decision-making, a fundamental marketing activity, is studied from a variety of perspectives. This study proposes Net Transaction Value (NTV), a unified theory of buyer decision-making. NTV hypothesizes that a buyer makes an implicit and subjective calculation before making a purchase in a high involvement context. In making this calculation, the buyer deducts the costs anticipated from a transaction or transaction stream from its associated benefits. Benefits in the NTV equation reflect not only the product or service offering itself, but the monetary aspects of the transaction or purchase deal. Costs reflect the buyer's own self-imposed costs over and above price as well as those costs over and above price imposed by the seller on the buyer. This study uses the NTV model to develop and test the relationships between these benefit and cost variables and the buyer's perceptions of net transaction value. Results confirm that the buyer includes the benefits of the product or service offering itself and seller-imposed costs in the calculation of NTV. As a result, NTV provides a valuable tool for predicting and describing buyer decision-making.
Show less - Date Issued
- 2005
- PURL
- http://purl.flvc.org/fau/fd/FADT12121
- Subject Headings
- Marketing research, Consumer behavior, Decision making, Business forecasting
- Format
- Document (PDF)
- Title
- The role of professional judgment in the application of United States accounting standards: An experimental study of the effect of professional judgment on financial reporting decisions of accountants.
- Creator
- Rentfro, Randall Wesley, Florida Atlantic University, Hooks, Karen L.
- Abstract/Description
-
This study examines two questions: (1) whether the level professional judgment required in the application of accounting standards affects the comparability of financial reporting; (2) whether financial statement preparers exploit the professional judgment in accounting standards in order to engage in earnings management. The study is motivated by former FASB Chair Dennis Beresford's call for simple accounting standards which rely heavily on the exercise of professional judgment and by SEC...
Show moreThis study examines two questions: (1) whether the level professional judgment required in the application of accounting standards affects the comparability of financial reporting; (2) whether financial statement preparers exploit the professional judgment in accounting standards in order to engage in earnings management. The study is motivated by former FASB Chair Dennis Beresford's call for simple accounting standards which rely heavily on the exercise of professional judgment and by SEC Chair Arthur Levitt's concerns that managers exploit the flexibility in accounting standards to engage in earnings management. Agency theory is used to develop two hypotheses which predict the conditions under which financial statement preparers exploit the professional judgment allowed in the application of accounting standards in order to manage earnings. Normative arguments are used to develop a third hypothesis about the relationship between the level of professional judgment required to apply accounting standards and the comparability of financial reporting. The study uses an experiment methodology to examine the financial reporting decisions of 111 financial statement preparers in corporations located throughout the United States. Participants are randomly assigned to one of four experimental groups (a control group, a profit-sharing plan group, an information asymmetry group, and a moral hazard group). The study's results support the hypothesis that there is less comparability in financial reporting when accounting standards rely heavily on the exercise of professional judgment than when standards place fewer demands on professional judgment. The findings also provide some support for the idea that moral hazard conditions interact with the level of professional judgment required in the application of accounting standards to affect the reporting decisions of financial statement preparers. However, the male financial statement preparers in this study reacted differently than their female counterparts when faced with moral hazard conditions.
Show less - Date Issued
- 2000
- PURL
- http://purl.flvc.org/fcla/dt/12653
- Subject Headings
- Accounting--Standards--United States, Accounting--Decision making
- Format
- Document (PDF)
- Title
- Transforming directed graphs into uncertain rules.
- Creator
- Lantigua, Jose Salvador., Florida Atlantic University, Hoffman, Frederick, College of Engineering and Computer Science, Department of Computer and Electrical Engineering and Computer Science
- Abstract/Description
-
The intent of this thesis is to show how rule structures can be derived from influence diagrams and how these structures can be mapped to existing rule-based shell paradigms. We shall demonstrate this mapping with an existing shell having the Evidence (E) --> Hypothesis (H), Certainty Factor (CF) paradigm structure. Influence diagrams are graphical representations of hypothesis to evidence, directed forms of Bayesian influence networks. These allow for inferencing about both diagnostic and...
Show moreThe intent of this thesis is to show how rule structures can be derived from influence diagrams and how these structures can be mapped to existing rule-based shell paradigms. We shall demonstrate this mapping with an existing shell having the Evidence (E) --> Hypothesis (H), Certainty Factor (CF) paradigm structure. Influence diagrams are graphical representations of hypothesis to evidence, directed forms of Bayesian influence networks. These allow for inferencing about both diagnostic and predictive (or causal) behavior based on uncertain evidence. We show how this can be implemented through a Probability (P) to CF mapping algorithm and a rule-set conflict resolution methodology. The thesis contains a discussion about the application of probabilistic semantics from Bayesian networks and of decision theory, to derive qualitative assertions about the likelihood of an occurrence; the sensitivity of a conclusion; and other indicators of usefulness. We show an example of this type of capability by the addition of a probability range function for the premise clause in our shell's rule structure.
Show less - Date Issued
- 1989
- PURL
- http://purl.flvc.org/fcla/dt/14570
- Subject Headings
- Decision-making--Mathematical models, Probabilities, Expert systems (Computer science)
- Format
- Document (PDF)
- Title
- THE USE OF CERTAINTY EQUIVALENCE FOR LOCATION AND ECONOMIC GROWTH DECISIONS.
- Creator
- WONSETLER, ELIZABETH ANN., Florida Atlantic University, Scheidell, John M., College of Business, Department of Economics
- Abstract/Description
-
This study was prepared to analyze the use of the first-period certainty equivalence procedure in location decisions. Certainty equivalence is a mathematical technique which explicitly incorporates probablistic uncertainty in the decision making process. The feasible location of an international jetport which would service the South Florida region is used to illustrate this decision making technique.
- Date Issued
- 1972
- PURL
- http://purl.flvc.org/fcla/dt/13473
- Subject Headings
- Decision-making--Mathematical models, Uncertainty (Information theory)
- Format
- Document (PDF)
- Title
- THE EFFECTS OF IMPLICIT BIAS IN SIMULATED POLICE-COMMUNITY INTERACTIONS: A PILOT STUDY.
- Creator
- Gardner, Scott Evan, Fallik, Seth, Florida Atlantic University, School of Criminology and Criminal Justice, College of Social Work and Criminal Justice
- Abstract/Description
-
High-profile police use-of-force events, like the deaths of Trevon Martin, Freddie Gray, Alton Sterling, and George Floyd, have increased scrutiny towards law enforcement, and many believe that racial disparities in the justice system are caused by biased decision-making. The subsequent protests and civil unrest have furthered the divide between the police and members of the public, which has damaged police legitimacy and led to depolicing and militarization. This study pilot tests the impact...
Show moreHigh-profile police use-of-force events, like the deaths of Trevon Martin, Freddie Gray, Alton Sterling, and George Floyd, have increased scrutiny towards law enforcement, and many believe that racial disparities in the justice system are caused by biased decision-making. The subsequent protests and civil unrest have furthered the divide between the police and members of the public, which has damaged police legitimacy and led to depolicing and militarization. This study pilot tests the impact of implicit bias on decision-making for a student sample with a decision-making simulator and an experimental design with random assignment. Simulated police-public contacts, substantively, were found to be very complex and largely guided by legal factors; however, stressful stimuli can affect decision-making. The forthcoming protocol and methodology, moreover, provide insight to decision-making and create a framework to guide future research.
Show less - Date Issued
- 2022
- PURL
- http://purl.flvc.org/fau/fd/FA00013988
- Subject Headings
- Discrimination, Bias, Decision making, Police-community relations
- Format
- Document (PDF)
- Title
- Optimizing Investments in Apparel Supply Chains: A Decision Model for Country Selection.
- Creator
- Kra, Jason E., Menachof, David, Florida Atlantic University, Department of Information Technology and Operations Management, College of Business
- Abstract/Description
-
Supply chain challenges have been significantly affected by both demand and supply on a global level. The selection of manufacturing countries has become critical to firms and their boards, even more so coming out of the COVID-19 global pandemic. The present study focuses on how firms select countries and regions to de-risk future global apparel sourcing, as countries that have been dependable in the past may not be in the future based on frequent environmental jolts, legacy supply chain...
Show moreSupply chain challenges have been significantly affected by both demand and supply on a global level. The selection of manufacturing countries has become critical to firms and their boards, even more so coming out of the COVID-19 global pandemic. The present study focuses on how firms select countries and regions to de-risk future global apparel sourcing, as countries that have been dependable in the past may not be in the future based on frequent environmental jolts, legacy supply chain failures, shifting government policy, and extreme volatility. The result of this study is a decision model for manufacturing country selection. This research was focused on the apparel industry; however, further research may indicate that it is applicable to other industries. A group of criteria was selected, the relative significance of these criterion was determined using the Analytical Hierarchy Process (AHP). The AHP methodology was applied in a case study as a decision-making tool to enable decision-makers to assess the most suitable countries for manufacturing country selection. The result of this study is a decision model for manufacturing country selection based on multiple criteria weighted by industry experts using Analytical Hierarchy Process (AHP). In developing the model we utilize data from 61 countries representing over 95% of all the global apparel exports, with criteria utilized originating from 10 indices.
Show less - Date Issued
- 2023
- PURL
- http://purl.flvc.org/fau/fd/FA00014226
- Subject Headings
- Supply chain management, Business logistics, Decision making, Contracting out
- Format
- Document (PDF)