Template-Type: ReDIF-Article 1.0
Author-Name: Michael Godfrey
Author-Name: Andrew Manikas
Title: INTEGRATING TRIPLE BOTTOM LINE SUSTAINABILITY CONCEPTS INTO A SUPPLIER SELECTION EXERCISE 
Abstract: This paper discusses the integration of sustainability concepts into a quantitative supply chain
management course in management science. Specifically, we discuss an exercise using the analytic
hierarchy process (AHP) for making sustainability supplier selection decisions incorporating a triple
bottom line approach (economic, environmental and social performance objectives). The multiple,
conflicting objectives and the qualitative nature of the social performance objective require the use of
multi-criteria decision-making. Our AHP exercise requires only Excel and could be expanded to include
additional triple bottom line criteria.
Classification-JEL: M19, M21
Keywords: Sustainability, Supply Chain Management, Management Science, Curriculum, Triple
Bottom Line, Analytic Hierarchy Process
Journal: Business Education & Accreditation
Pages: 1-12
Volume: 4
Issue: 1
Year: 2012
File-URL: http://www.theibfr2.com/RePEc/ibf/beaccr/bea-v4n1-2012/BEA-V4N1-2012-1.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:beaccr:v:4:y:2012:i:1:p:1-12

Template-Type: ReDIF-Article 1.0
Author-Name: Robert D. Green
Author-Name: Farideh A. Farazmand
Title:  EXPERIENTIAL LEARNING: THE INTERNSHIP AND LIVE-CASE STUDY RELATIONSHIP
Abstract: Educators are increasingly using experiential learning pedagogy to improve learning (knowledge and
skills). Two highly effective experiential methods are live-case study projects and internships. This study
examines the learning outcomes of courses with live-case study projects for students who have had a
prior internship experience and those who have not as well as correlation analysis for each group. The
results find that prior internship experience does improve applied project learning outcomes.
Furthermore, the findings have implications of the importance for the integration of knowledge and skills
development and the benefit of the live-case approach to particular student populations.
Classification-JEL: I21, A22, M31
Keywords: Experiential learning, internships, business and marketing education
Journal: Business Education & Accreditation
Pages: 13-23
Volume: 4
Issue: 1
Year: 2012
File-URL: http://www.theibfr2.com/RePEc/ibf/beaccr/bea-v4n1-2012/BEA-V4N1-2012-2.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:beaccr:v:4:y:2012:i:1:p:13-23

Template-Type: ReDIF-Article 1.0
Author-Name: Andy Lynch
Author-Name: Brooke Ratto
Title: UNDERGRADUATE STUDENT PERCEPTIONS OF A FREE TEXTBOOK ALTERNATIVE 
Abstract: Course content for business students should be relevant, accessible and affordable. Business and library
faculty collaborated to provide undergraduate students enrolled in three sections of Introduction to
Marketing with a free online content option. This option included embedded links for all course key
terms and concept strategically placed in a Blackboard course site. The 87 enrolled students earned
extra credit by participating in 10 surveys throughout the semester. Using content format (traditional
textbook, e-book only or combination of both) as an independent variable, authors measured student
perception of content quality and convenience. Findings indicate that students who used the embedded ebook
links prefer this option to traditional textbooks for relevancy, accessibility and affordability. This
paper discusses findings and proposes a model that promotes business and library faculty collaboration,
the harnessing of existing electronic library resources and distribution of those resources to students in
face-to-face, hybrid and online course environments. Recommendations for application of this model to
other courses and disciplines are also discussed.
Classification-JEL: I23; M30
Keywords: E-books, textbook alternatives, undergraduate, pedagogy, Blackboard
Journal: Business Education & Accreditation
Pages: 25-32
Volume: 4
Issue: 1
Year: 2012
File-URL: http://www.theibfr2.com/RePEc/ibf/beaccr/bea-v4n1-2012/BEA-V4N1-2012-3.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:beaccr:v:4:y:2012:i:1:p:25-32

Template-Type: ReDIF-Article 1.0
Author-Name: María Dolores Sánchez Fernández
Title:  BLENDED TEAMWORK: THE FACEBOOK EXPERIENCE
Abstract: The business world increasingly demands workers who can master new technologies to develop
collaborative networking. Social networks are being used in business environments more and more,
particularly the large incursion that Facebook currently has. Therefore different online tools, especially
Facebook in combination with face-to-face meetings were used for to develop teamwork by students from
the last year of the Bachelor of Business. The aim was to promote the development of practical work in a
team of future workforce through the intensive use of new technologies to carry out work and
communication between the different members of the group. The results obtained were far from the
results expected. The students based their work on intensive face-to-face meetings carried out and
telephone use to the detriment of new technologies, leading to a reluctance to using Facebook for
collaborative work.
Classification-JEL: A22; I23; M15
Keywords: Blended Teamwork, Facebook experience, collaborative networking
Journal: Business Education & Accreditation
Pages: 33-48
Volume: 4
Issue: 1
Year: 2012
File-URL: http://www.theibfr2.com/RePEc/ibf/beaccr/bea-v4n1-2012/BEA-V4N1-2012-4.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:beaccr:v:4:y:2012:i:1:p:33-48

Template-Type: ReDIF-Article 1.0
Author-Name: Myrna R. Berríos
Title:  IFRS READINESS IN LATIN AMERICAN BUSINESS CURRICULA
Abstract: Multinational companies doing business in Latin America, and elsewhere in the world, must comply with
individual countries’ financial reporting and financial market rules and local legislation when disclosing
financial information. This research assesses international financial reporting standards (IFRS)
readiness in the finance, accounting, and taxation curricula in Latin American universities.
Classification-JEL: M4; I2
Keywords: international financial reporting standards, business curricula, Latin America
Journal: Business Education & Accreditation
Pages: 49-60
Volume: 4
Issue: 1
Year: 2012
File-URL: http://www.theibfr2.com/RePEc/ibf/beaccr/bea-v4n1-2012/BEA-V4N1-2012-5.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:beaccr:v:4:y:2012:i:1:p:49-60

Template-Type: ReDIF-Article 1.0
Author-Name: Giovanni Bronzetti
Author-Name: Romilda Mazzotta
Author-Name: Maria Teresa Nardo
Title:  STRATEGIC PLANNING DIMENSIONS IN ITALIAN UNIVERSITIES
Abstract: The paper examines the strategic planning process in Italian Universities. We identify two macro
strategic planning dimensions: one for the process and one for the plan substance. We create a synthetic
indicator of plan and process quality. Based on quality of plan and process we create a cluster matrix of
universities. We also conduct empirical research to determine if university size is correlated with quality
of strategic planning. We find a positive correlation between university size and the process and plan
quality.
Classification-JEL: L52, O21
Keywords: Strategic Planning, Italy, University
Journal: Business Education & Accreditation
Pages: 61-72
Volume: 4
Issue: 1
Year: 2012
File-URL: http://www.theibfr2.com/RePEc/ibf/beaccr/bea-v4n1-2012/BEA-V4N1-2012-6.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:beaccr:v:4:y:2012:i:1:p:61-72

Template-Type: ReDIF-Article 1.0
Author-Name: Karin Caruso
Author-Name: J. Stephanie Collins
Author-Name: Susan Schragle-Law
Author-Name: Jeannemarie Thorpe
Title: TEACHING ETHICAL BUSINESS PRACTICES IN A MULTICULTURAL CLASSROOM: UNDERSTANDING DIFFERENCES TO FIND COMMON GROUND 
Abstract: In a global economy undermined by unethical business practices, business schools have a social mandate
to teach and apply ethical decision making principles that graduates can carry into their future business
professions. Management education must be designed to identify and encourage students to internalize
universally accepted ethical principles. The multicultural make-up of management education programs
provides business educators with a unique opportunity to engage upcoming generations of global
business leaders in ethical behaviors. In 2010, approximately 691,000 international students sat in US
classrooms, with the largest percentage studying business management. This plurality of cultures permits
the consideration of diverse ethical views to identify commonalities among them, so that an emergent
ethical framework will respect and accommodate those views, and allow for a conceptual ‘bridge’
between students’ specific, ethical systems and a shared ethical system.
Classification-JEL: A20, M10
Keywords: ethics education, moral reasoning, religiosity, multicultural classroom
Journal: Business Education & Accreditation
Pages: 73-86
Volume: 4
Issue: 1
Year: 2012
File-URL: http://www.theibfr2.com/RePEc/ibf/beaccr/bea-v4n1-2012/BEA-V4N1-2012-7.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:beaccr:v:4:y:2012:i:1:p:73-86

Template-Type: ReDIF-Article 1.0
Author-Name: Abeer A. Mahrous
Author-Name: Wael Kortam
Title: STUDENTS’ EVALUATION FOR MARKET ORIENTATION: EVIDENCE FROM EGYPTIAN BUSINESS SCHOOLS 
Abstract: This paper aimed at revisiting the market orientation philosophy, through examining the impact of
organizational culture on market orientation within Egyptian business schools. Data were gathered from
46 informants in three business schools in Egypt. The informal and implicit nature of the marketing
phenomena under investigation and the need to gain scientific insight into them called for using
Grounded theory methodology. Grounded theory analysis helped to identify three distinct models in
higher education in Egypt. The models show distinct ways in which organizational culture affect market
orientation mechanism, which capitalizes on students' evaluation to fulfill the strategic agenda of
business schools within their operating marketing environment.
Classification-JEL: M31
Keywords: Market Orientation, Organizational Culture, Students’ Evaluation, Egyptian Higher Education
Journal: Business Education & Accreditation
Pages: 87-99
Volume: 4
Issue: 1
Year: 2012
File-URL: http://www.theibfr2.com/RePEc/ibf/beaccr/bea-v4n1-2012/BEA-V4N1-2012-8.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:beaccr:v:4:y:2012:i:1:p:87-99

Template-Type: ReDIF-Article 1.0
Author-Name: Joan Marques
Title:  THE DYNAMICS OF ACCELERATED LEARNING
Abstract: As accelerated programs are maturing in higher education, and populations of non-traditional learners
are soaring nationwide as well as internationally, there is still quite some ambiguity regarding the rigor
and validity of these programs. Opposing sounds mainly come from full time faculty, and administrators,
due to insufficient familiarity with the different teaching concepts that intensive formats require, and
erroneous perceptions about student populations in general. This paper examines the reasons for the
continuing growth of accelerated programs in higher education, reviews the main concerns as well as the
main advantages of intensive course formats, and presents some important prerequisites and
considerations for successful teaching in these courses.
Classification-JEL: I23
Keywords: accelerated programs, intensive formats, academic rigor, andragogy, situational
leadership, non-traditional student populations, adult learners
Journal: Business Education & Accreditation
Pages: 101-112
Volume: 4
Issue: 1
Year: 2012
File-URL: http://www.theibfr2.com/RePEc/ibf/beaccr/bea-v4n1-2012/BEA-V4N1-2012-9.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:beaccr:v:4:y:2012:i:1:p:101-112

Template-Type: ReDIF-Article 1.0
Author-Name: Nirosh Kuruppu
Title: A STRUCTURED PEDAGOGY FOR INTEGRATING GENERALIZED AUDIT SOFTWARE INTO THE AUDITING CURRICULUM 
Abstract: The usefulness of generalized audit software in increasing both the efficiency and effectiveness of audits
has been well recognized. Consequently, there has been an increasing trend especially during the past
five years towards incorporating audit software into the chapters of many of the mainstream textbooks on
auditing. Consistent with this trend, changes have been made to the auditing curriculums of many
business schools. However, precious little guidance is available to instructors on how to best incorporate
and introduce students to generalized audit software as part of the auditing curriculum. This paper
attempts to fill this gap by delineating a tested pedagogy that has been successfully implemented at an
AACSB accredited business school for introducing students to generalized audit software.
Classification-JEL: M400; M420; I290, C880
Keywords: generalized audit software, computer-assisted auditing techniques, audit command
language (ACL), auditing curriculum
Journal: Business Education & Accreditation
Pages: 113-121
Volume: 4
Issue: 1
Year: 2012
File-URL: http://www.theibfr2.com/RePEc/ibf/beaccr/bea-v4n1-2012/BEA-V4N1-2012-10.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:beaccr:v:4:y:2012:i:1:p:113-121

Template-Type: ReDIF-Article 1.0
Author-Name: Terrance Jalbert
Author-Name: James E. Briley
Author-Name: Mercedes Jalbert
Title: FORECASTING FINANCIAL STATEMENTS USING RISK MANAGEMENT ASSOCIATES INDUSTRY DATA 
Abstract: Finance professionals must frequently forecast financial statements. The common practice for
forecasting financial statements is to apply the percentage of sales method. In this paper, we develop a
new method for forecasting financial statements based data available from The Risk Management
Association. This method offers three advantages over the percentage of sales method. First, it specifies
the appropriate percentages for each account using industry average data. Second, it allows the
developer to use any figure in the income statement or balance sheet as a starting point. For example, an
investor who knows only that they have $100,000 available to start a company can forecast a balance
sheet and income statement. Third, the percentage of sales method applies only to the income statement,
while the method developed here allows estimation of both the income statement and balance sheet.
Statements produced using the technique presented here are easily defendable to skeptical bankers.
Classification-JEL: A22, A23, C52, C53, C58
Keywords: Forecasting, Banking, Entrepreneurship
Journal: Business Education & Accreditation
Pages: 123-134
Volume: 4
Issue: 1
Year: 2012
File-URL: http://www.theibfr2.com/RePEc/ibf/beaccr/bea-v4n1-2012/BEA-V4N1-2012-11.pdf
File-Format: Application/pdf
Handle: RePEc:ibf:beaccr:v:4:y:2012:i:1:p:123-134