ACADEMY
OF
BUSINESS ADMINISTRATION

2001 NATIONAL

CONFERENCE

APRIL 11--16, 2001

Menger Hotel

San Antonio, Texas

WELCOME

It is our pleasure to welcome all participants to the 2001 National Conference of the Academy of Business Administration, the tenth annual national conference.

We would like to take this opportunity to express our appreciation to everyone who contributed their time, energy and expertise to making this conference as well as the Academy of Business Administration such a success. Each participant=s contribution helps the Academy fulfill its mission of disseminating high quality research in the field of business administration.

Each conference owes a large debt to the program committee. The track chairs have done a wonderful job of soliciting and reviewing quality work for this conference. As usual it is a pleasure for us to spend time with old friends and hear what everyone has been up to. At the same time, it is exciting to meet new participants and get to know them and their work. We hope you will join us in making an effort to make our newcomers welcome and encouraging them to come back again and again as many of you have done.

Over the years, we have tried very hard to create a warm and supportive environment in which conference participants can share their work. It is the thoughtful comments of the reviewers and the lively discussions of this work that truly make us proud of this conference.

We hope you enjoy the conference and your stay in the scenic and beautiful city of San Antonio. Given our location, after the conference is over we have no doubt that we will all Aremember the Alamo@ for some time to come.

Dr. David L. Moore

Conference Chair

Dr. Sam Fullerton

Program Chair

SCHEDULE FOR SPECIAL EVENTS

WEDNESDAY, APRIL 11

1:00 PMB5:00 PM Registration

7:00 PMB9:00 PM Welcome Reception

THURSDAY, APRIL 12

9:00 AM B1:00 PM Registration

9:00 AMB9:30 AM Coffee Break

9:30 AMB11:00 AM Competitive Sessions

11:00 AMB11:30 AM Coffee Break

11:30 AMB1:00 PM Competitive Sessions

7:00 PMB9:00 PM Reception

FRIDAY, APRIL 13

9:00 AMB1:30 PM Registration

9:00 AMB9:30 AM Coffee Break

9:30 AMB11:00 AM Competitive Sessions

11:00 AMB11:30 AM Coffee Break

11:30 AMB1:00 PM Competitive Sessions

1:30 PMB3:30 PM Luncheon

7:00 PMB9:00 PM Reception

SATURDAY, APRIL 14

9:00 AMB1:00 PM Registration

9:00 AMB9:30 AM Coffee Break

9:30 AMB11:00 AM Competitive Sessions

11:00 AMB11:30 AM Coffee Break

11:30 AMB1:00 PM Competitive Sessions

6:00 PMB7:00 PM Reception

7:00 PMB9:00 PM Awards Banquet

SUNDAY, APRIL 15

LOCAL CULTURE DAY - TAKE THIS OPPORTUNITY TO ABSORB AND APPRECIATE SOME OF MANY AND FASCINATING SITES IN THE SAN ANTONIO AREA

MONDAY, APRIL 16

TRAVEL DAY B HAVE A SAFE AND PLEASANT TRIP HOME AND AS ALWAYS WE HOPE YOU WILL JOIN US IN LISBON, PORTUGAL, IN AUGUST FOR THE INTERNATIONAL CONFERENCE OR IN ARUBA IN DECEMBER FOR THE GLOBAL TRENDS CONFERENCE.

2001 PROGRAM COMMITTEE

TRACK CHAIRS

ACCOUNTING

Dr. Gary G. Johnson, Southeast Missouri State University

Dr. Mary Scott, Northwest Missouri State University

Dr. Musa Aldarayseh, Purdue University

Dr. Lianzan Xu, The William Patterson University of New Jersey

BUSINESS COMMUNICATION

Prof. Bonni Baker, Siena College

Dr. Lillian Chaney, University of Memphis

Dr. Richard Featheringham, Central Michigan University

Dr. Sara Hart, Sam Houston State University

Dr. Kathy Hill, Sam Houston State University

CONTEMPORARY BUSINESS ISSUES

Dr. Cathy Driscoll, St. Mary=s University

Dr. Ginny Moore, Southeast Missouri State University

Dr. Belinda Wholeben, Rockford College

Dr. Arnie Hilgert, Northern Arizona University

Dr. Frederick J. DeCasperis

Dr. Alan Hamlin, Southern Utah University

Dr. Virginia R. Levsen, Coastal Carolina University

DECISION SCIENCES/INFORMATION SYSTEMS

Dr. Virginia B. Levsen, Coastal Carolina University

Dr. Sam Fullerton, Eastern Michigan University

ECONOMICS

Dr. Bala Maniam, Sam Houston State University

Dr. Thomas Secrest, Coastal Carolina University

FINANCE

Dr. Yulong Ma, California State University - Long Beach

Dr. C. Pat Obi, Purdue University, Calumet

Dr. Ravi Kamath, Cleveland State University

MANAGEMENT

Dr. Mary Lemons, University of Tennessee, Martin

Dr. Ray Hill, Eastern Michigan University

Dr. Gayle White, Southern Arkansas University

Dr. Rita Thakur, University of LaVerne

Dr. Stu Tubbs, Eastern Michigan University

MARKETING

Dr. Sam Fullerton, Eastern Michigan University

Dr. Janice Dietz, University of LaVerne

Dr. R. Vish Iyer, University of Northern Colorado

Dr. Joe Braden, Eastern Michigan University

Dr. S. Altan Erdem, University of Houston - Clear Lake

NON-PROFIT, PUBLIC SECTOR AND PUBLIC ADMINISTRATION

Dr. John S. Green, Texas A&M University

Dr. David L. Moore, LeMoyne College

Dr. Satinder Dhiman, Woodbury University

REVIEWERS

Azmi Ahmad Southern Arkansas University

Musa Al-Darayseh Purdue University, Calumet

Kelly S. Almond Northern Arizona University

Peter Ammermann California State University - Long Beach

Nader Asgary State University of New York - Geneseo

Felix Ayadi Fayetteville State University

Bonni Perrott Baker Siena College

Albert W. Belskus Eastern Michigan University

James D. Bell Southwest Texas State University

Janette K. Beltran Northern Arizona University

Amitava Chatterjee Fayetteville State University

Angelica Cifuentes Northern Arizona University

Kenneth Clow University of North Carolina at Pembroke

Martha Cordova Northern Arizona University

Ann Carolina Dandiego Northern Arizona University

H. Robert Dodge Eastern Michigan University

Bruce Domazlicky Southeast Missouri State University

Kay Durden University of Tennessee - Martin

Sam Fullerton Eastern Michigan University

Denise Goetter Northern Arizona University

John S. Green Texas A & M University

Robbie Green University of Tennessee - Martin

Conrad Gunderson Missouri Western State College

Stan Hays Missouri Western State College

Hamner Hill Southeast Missouri State University

Katherine Ross Hoeft Northern Arizona University

Vish Iyer University of Northern Colorado

Joe James Sam Houston State University

Darla Lang Sam Houston State University

W. Hadley Leavell Sam Houston State University

Patricia Leonard Rider College

Armida S. Lopez Northern Arizona University

Gary Lubbert Rockford College

Yulong Ma California State University - Long Beach

Bala Maniam Sam Houston State University

Rutilio Martinez University of Northern Colorado

Tammy McCullough Eastern Michigan University

Jack McElwee University of La Verne

Sanjay Mehta Sam Houston State University

Eduardo Garcia Mendez Northern Arizona University

David L. Moore LeMoyne College

Yehia Mortagy University of La Verne

Sarath Nonis Arkansas State University

Nita Paden Northern Arizona University

Maricriz Rangel Northern Arizona University

Francisca S. Rodriguez Northern Arizona University

Doug Rusth University of Houston - Clear Lake

Shomir Sil Purdue University Calumet

Rita Thakur University of La Verne

Anna R. Trexler Southern Arkansas University

Richard L. Utecht University of Texas at San Antonio

Luc Vallee University of Montreal

Belinda Wholeben Rockford College

Rahnl Wood Northwest Missouri State University

YOUR PROGRAM COMMITTEE IS PLEASED TO PRESENT YOUR PROGRAM FOR THE 2001 NATIONAL CONFERENCE OF THE ACADEMY OF BUSINESS ADMINISTRATION

WEDNESDAY, April 11, 2001

1:00 PMB5:00 PM REGISTRATION

7:00 PMB9:00 PM WELCOME RECEPTION

THURSDAY, April 12, 2001

9:00 AM - 9:30 AM COFFEE

9:30 AM - 11:00 AM Business Education

ROOM A Session Chair: Charles F. Seifert

Siena College

* An Outcomes Assessment of an Internship Program

Bonni Perrott Baker
Charles F. Seifert
Siena College

** Establishing Curriculum Consistency and Assessing Learning Outcomes in a Core Speech and Writing Course

Frederick J. DeCasperis
Charles F. Seifert
Siena College

*** A Study Concerning How College Teachers Report They Use Humor in the Classroom with How Students Perceive Humor Has Been Used in Their Classes

Gayle White
Southern Arkansas University

**** Students As Teaching Resources

Gayle White
Anna R. Trexler
Southern Arkansas University

THURSDAY, April 12, 2001

9:30 AM - 11:00 AM Sports Marketing

ROOM B Session Chair: John Davies

Victoria University (New Zealand)

* International Advertising for the 2000 Sydney Olympic Games: A Theoretical Framework on Standardized Versus Adapted Advertising Strategies

Donald Vest
Morehead College

** An Assessment of Consumer Attitudes towards Sponsorship - The Framing and Interpretation of Analysis - Lessons from a New Zealand StudyNicholas J. Ashill

John Davies
Anthony Joe
Victoria University (New Zealand)

*** International Market Selection: The Development of a Decision Making Framework

Greg Walton
Nicholas J. Ashill
Victoria University (New Zealand)

THURSDAY, April 12, 2001

9:30 AM - 11:00 AM Accounting

ROOM C Session Chair: Joseph S. Merrill,

Southern Utah University

* A Managerial Tool: Capital Based Income Statement

John S. Merrill
Southern Utah University

** Active Learning and Group Work Opportunities in Accounting Principles Courses: Do Institutional Demographics Make a Difference?

Gary Saunders
Marshall University

Jill Ellen R. Christopher
Ohio Northern University

*** The Role of Managerial Accounting in Health Administration

Paul J. Carruth
Southeastern Louisiana University

THURSDAY, April 12, 2001

11:00 AM - 11:30 AM COFFEE

11:30 AM - 1:00 PM Financial Institutions and Services

ROOM A Session Chair: John R. Patton

Florida Institute of Technology

* The Necessity of Certified Financial Planner Designation for Assets Under Management of Securities

Mei-hua Chen
Hsin-hsien Chen
University of South Dakota

** Japanese Financial Management in a Changing Environment

John R. Patton
Florida Institute of Technology

*** Cross-Strait Logistics Management Under the WTO

John T. Shieh
National Dong Hwa University (Taiwan)

THURSDAY, April 12, 2001

11:30 AM - 1:00 PM Pot Pourri

ROOM B Session Chair: Rita Patel Thakur

University of La Verne

* Sub-Cultural Variations in the Identification and Selection of Mentor Between Egyptian and American Undergraduate Students

Rita Patel Thakur
University of La Verne

** Global Marketing Strategy: Is Current Marketing Philosophy Enough

Blaise Bergiel
Nicholls State University

*** Cross National Customer Satisfaction Judgement in Turkey and the United States

Turan Senguder
Jean Gordon
Nova Southeastern University

THURSDAY, April 12, 2001

11:30 AM - 1:00 PM Business Policy and Organizational Behavior

ROOM C Session Chair: Janis Dietz

University of La Verne

* The Creative Imperative Model: A Four Quadrant Approach to the Categorization of Industries and Firms by Types of Creativity

Tim Wise
Southern Arkansas University

** Teaching Professional Skills at the University Level

Janis Dietz
University of La Verne

*** Is the Five Factor Model Useful in Predicting Organizational Behaviors?

Lisa Toms
Southern Arkansas University

THURSDAY, April 12, 2001

7:00 PM - 9:00 PM RECEPTION

FRIDAY, April 13, 2001

9:00 AM - 9:30 AM COFFEE

9:30 AM - 11:00 AM Auditing and Managerial Accounting

ROOM A Session Chair: Musa Darayseh

Purdue University Calumet

* Decision Makers Perception of Green Accounting in Jordan and United Arab Emirates

Yousef Jahmani
Albany State University

** State and Local Tax Issues

Elaine Waples
Musa Darayseh
Purdue University Calumet

*** Testing Normality and Nonlinearity in Stock Returns: Evidence from the US, UK and Japanese Stock Markets

Dimitrios Tsoukalas
Musa Darayseh
Purdue University Calumet

**** Perception of the Importance of TQM Among Entrepreneurs: Examining of Management Commitment

Casimir Barczyk
Purdue University Calumet

FRIDAY, April 13, 2001

9:30 AM - 11:00 AM Business Communication

ROOM B Session Chair: Larry L. Thomas

Central Michigan University

* The Value of Employability Skills

Nancy Csapo
Central Michigan University

** Document Preparation in the New Millenium

Richard D. Featheringham
Susan Switzer
Larry L. Thomas
Central Michigan University

*** Teaching Strategies for an Enterprise Software Business Class

Dale D. Gust
Central Michigan University

**** A Student-Led, Faculty Facilitated Management Information Systems Classroom

Dale D. Gust
Nancy Csapo
Central Michigan University

FRIDAY, April 13, 2001

9:30 AM - 11:00 AM Currency Crisis, Location Decision and Organization Values

ROOM C Session Chair: Bala Maniam

Sam Houston State University

* Similarities and Differences Between the Mexican Peso Crisis of 1994 and the Asian Financial Crisis of 1997

Bala Maniam
Sara Hart
Daniel Cantu
Sam Houston State University

** Location with Interactive Technology

John F. R. Harter
Eastern Kentucky University

*** Indian Organization Values in the Context of Economic Liberalization: Convergence or Crossvergence

Suresh Gopalan
Columbus State University

Vijayalakshmi Muralidharan
James Cook University

**** The Aftermath of Mexico=s 1994 Peso Crisis

Kooros Maskooki
University of Massachusetts - Dartmouth

FRIDAY, April 13, 2001

11:30 AM - 1:00 PM Investments

ROOM A Session Chair: C. Pat Obi

Purdue University Calumet

* Information Spread and Market Behavior: 103 Years Daily Data of the Dow

Anthony Yanxiang Gu
State University of New York - Geneseo

** Identifying Personality Characteristics in Investors= Risk Perceptions

Alfred Petrosky
California State University - Stanislaus

Mathew S. Stanford
University of New Orleans

Daniel R. Vellenga
Steven M. Filling
California State University - Stanislaus

*** The Economic Dynamics of Energy in an Emerging Economy

C. Pat Obi
Purdue University Calumet

FRIDAY, April 13, 2001

11:30 AM - 1:00 PM Interesting Trends in Human Resource Management

ROOM B Session Chair: Robert Alexander

* Future Trends in Dress Codes in the Work Place

Robert Alexander
Maria Tascon
Yi Chen
Marshall University

** Does Sex Make a Difference in Justice Assessment? An Invited Replication of Sweeney and McFarlin=s Study

Mary A. Lemons
Sanjib Chowdhury
The University of Tennessee - Martin

*** Cultural and Family Effects on Expatriates

Jason Hall
Charlotte Hall
Sara A. Hart
W. Hadley Leavell
Sam Houston State University

FRIDAY, April 13, 2001

11:30 AM - 1:00 PM Distribution

ROOM C Session Chair: Japhet Nkonge

North Carolina A & T State University

* Precursors to Creating a Value-Rich Channel Delivery Network

Kenneth Saban
John Lanasa
Conway Lackman
Duquesne University

** E-Commerce: A Review of Some Success Stories

S. Altan Erdem
Doug Rusth
University of Houston - Clear Lake

*** E-Commerce and Distribution Channels: Toward a Development of the Ultimate Vertical Marketing System

S. Altan Erdem
University of Houston - Clear Lake

Richard L. Utecht
University of Texas at San Antonio

FRIDAY, April 13, 2001

1:30 PM - 3:00 PM LUNCHEON

FRIDAY, April 13, 2001

7:00 PM - 9:00 PM RECEPTION

SATURDAY, April 14, 2001

9:00 AM - 9:30 AM COFFEE

9:30 AM - 11:00 AM Performance, Change and Cultural Clash

ROOM A Session Chair: Michael McDonald

Georgia Southern University

* Subjective vs. Objective Approach to Measuring Organizational Performance: An Empirical Investigation of the Validity of the Two Measures

Kamalesh Kumar
University of Michigan - Dearborn

** Leading the Change Process Using the Information Richness Model

Michael McDonald
William McCartney
Russell Kent
Carl Gooding
Georgia Southern University

*** Hazards of Cultural Clash in Corporate Mergers: with a Focus on the Daimler-Chrysler Case

Jeff Badrtalei
California State University - Dominguez Hills

SATURDAY, April 14, 2001

9:30 AM - 11:00 AM Marketing and Art

ROOM B Session Chair: Roy Farris

Southeast Missouri State University

* Generation Y: Purchasing Power and Implications for Marketing

Roy Farris
Frank Chong
Darlene Dunning

Southeast Missouri State University

** Consumerism According to Generation Y

Mary C. LaForge
Clemson University

*** Art in Business

Jeffrey Kantor
University of Windsor (Canada)

SATURDAY, April 14, 2001

11:00 AM - 11:30 AM COFFEE

11:30 AM - 1:00 PM Non-Profit, Marketing and E-Commerce Issues

ROOM A Session Chair: M. Allan Miller

Tennessee State University - Downtown

* A Case for the Utilization of Contingency Theory in Analyzing the Organization and Performance of Non-Profit and Public Administration

M. Alan Miller
Tennessee State University - Downtown

** An Important Change in Accountability Practices by Canadian Universities

William Banks
Wilfred Laurier University (Canada)

*** Light Versus Heavy Mall Shoppers

Ugar Yavas
East Tennessee University

**** Rail Transportation=s Evolution into the World of E-Commerce

H. Barry Spraggins
University of Nevada
John Ozment
University of Arkansas

SATURDAY, April 14, 2001

11:30 AM - 1:00 PM Sales Issues

ROOM B Session Chair: Joseph L. Braden

Eastern Michigan University

* Transformational and Transactional Sales Leader Behavior and Proximity: The Relationship with Follower Sales Productivity

John Humphreys
Eastern New Mexico University

** A Scale for Measuring Attitudes Towards Salespeople

Robert D. Galloway
University of the Incarnate Word

Gregory S. Black
Texas A & M International University

*** The Effect of E-Commerce Upon Traditional Brick and Mortar Sales Activities

Brett Branch
Allen, Texas

**** A Model Collegiate Initial Sales Training Course

Joseph L. Braden
Eastern Michigan University

SATURDAY, April 14, 2001

6:00 PM - 7:00 PM RECEPTION

7:00 PM - 9:00 PM AWARDS BANQUET

SUNDAY, April 15, 2001 LOCAL CULTURE DAY - TAKE THIS OPPORTUNITY TO ABSORB AND APPRECIATE SOME OF MANY AND FASCINATING SITES IN THE SAN ANTONIO AREA

INDEX OF PARTICIPANTS

Azmi Ahmad 7

Musa Al-Darayseh 5, 7

Robert Alexander 5, 19

Kelly S. Almond 7

Peter Ammermann 7

Nader Asgary 7

Nicholas J. Ashill 10

Felix Ayadi 7

Jeff Badrtalei 21

Bonni Perrott Baker 5, 7, 9

William Banks 23

Casimir Barczyk 15

Albert W. Belskus 7

James D. Bell 7

Janette K. Beltran 7

Blaise Bergiel 13

Gregory S. Black 24

Joe Braden 6, 24

Brett Branch 24

Daniel Cantu 17

Paul J. Carruth 11

Lillian Chaney 5

Amitava Chatterjee 7

Hsin-hsien Chen 12

Mei-hua Chen 12

Yi Chen 19

Frank Chong 22

Sanjib Chowdhury 19

Jill Ellen R. Christopher 11

Angelica Cifuentes 7

Kenneth Clow 7

Martha Cordova 7

Nancy Csapo 16

Ann Carolina Dandiego 7

Musa Darayseh 15

John Davies 10

Frederick DeCasperis 5, 9

Satinder Dhiman 6

Janis Dietz 6, 14

Cathy Driscoll 5

H. Robert Dodge 7

Bruce Domazlicky 7

Darlene Dunning 22

Kay Durden 7

S. Altan Erdem 6, 20

Roy Farris 22

Richard Featheringham 5, 16

Steven M. Filling 18

Sam Fullerton 2, 5, 6, 7

Robert D. Galloway 24

Denise Goetter 7

Carl Gooding 21

Suresh Gopalan 17

Jean Gordon 13

John S. Green 6, 7

Robbie Green 7

Anthony Yanxiang Gu 18

Conrad Gunderson 7

Dale D. Gust 16

Charlotte Hall 19

Jason Hall 19

Alan Hamlin 5

Sara Hart 5, 17, 19

John F. R. Harter 17

Stan Hays 7

Arnie Hilgert 5

Hamner Hill 7

Kathy Hill 5

Ray Hill 6

Katherine Ross Hoeft 7

John Humphreys 24

Vish Iyer 6, 7

Yousef Jahmani 15

Joe James 7

Anthony Joe 10

Gary G. Johnson 5

Ravi Kamath 6

Jeffrey Kantor 22

Russell Kent 21

Kamalesh Kumar 21

Conway Lackman 20

Mary C. LaForge 22

John Lanasa 20

Darla Lang 8

W. Hadley Leavell 8, 19

Mary Lemons 6, 19

Virginia Levsen 5

Patricia Leonard 8

Armida S. Lopez 8

Gary Lubbert 8

Yulong Ma 6, 8

Bala Maniam 6, 8, 17

Rutilio Martinez 8

Kooros Maskooki 17

William McCartney 21

Tammy McCullough 8

Michael McDonald 21

Jack McElwee 8

Sanjay Mehta 8

Eduardo Garcia Mendez 8

Joseph S. Merrill 11

M. Alan Miller 23

David L. Moore 2, 5, 6, 8

Ginny Moore 5

Yehia Mortagy 8

Vijayalakshmi Muralidharan 17

Japhet Nkonge 20

Sarath Nonis 8

C. Pat Obi 6, 18

John Ozment 23

Nita Paden 8

John R. Patton 12

Alfred Petrosky 18

Maricriz Rangel 8

Francisca S. Rodriguez 8

Doug Rusth 8

Kenneth Saban 20

Gary Saunders 11

Mary Scott 5

Tom Secrest 6

Charles F. Seifert 9

Turan Senguder 13

John T. Shieh 12

Shomir Sil 8

H. Barry Spraggins 23

Mathew S. Stanford 18

Susan Switzer 16

Maria Tascon 19

Rita Thakur 6, 8, 13

Larry L. Thomas 16

Lisa Toms 14

Anna R. Trexler 8, 9

Dimitrios Tsoukalas 15

Stu Tubbs 6

Richard L. Utecht 8, 20

Luc Vallee 8

Daniel R. Vellenga 18

Donald Vest 10

Greg Walton 10

Elaine Waples 15

Gayle White 6, 9

Belinda Wholeben 5, 8

Tim Wise 14

Rahnl Wood 8

Lianzan Xu 5

Ugar Yavas 23