Craig R. Ehlen

Accounting Grade Inflation

Abstract Grade inflation has the potential to undermine the credibility of accounting education. The purpose of this study was to determine if the grade point average (GPA) in accounting courses has increased over time without a corresponding increase in student aptitude, signaling accounting grade inflation. A regression analysis compared average American College Testing (ACT) scores of seniors to the overall GPA of university courses, of business college courses, and of four senior level accounting courses. Results indicated that grade inflation did exist at the university and college level but was not pervasive within accounting courses.

Market orientation and internet-related cognitions: inside the minds of small business managers

Although both market orientation and the Internet intersect at important strategy implementation areas, surprisingly, these two domains have not been well integrated. With market orientations focus on the use of information associated with market stakeholders and the Internets ability to facilitate communication and relationships with both internal and external stakeholders, it makes conceptual and pragmatic sense to explore these two areas in concert. The present research develops and tests a conceptual model explaining relationships among market orientation and Internet-related perceptions for managers in small to mid-sized firms. An examination of the market orientation-Internet usage relationship contributes to understanding the process of how an important strategic orientation – market orientation – translates into a key organisational capability: Internet usage.

Understanding SME Intention to Use the Internet for Managing Supplier Information

There is strong consensus that the Internet has the potential to positively impact firms, and SMEs in particular; however, not all firms have realized benefits from adoption. The present study extends research in the area by addressing the need to examine the “chain” of variables explaining Internet adoption. We do this by exploring SME owner/manager Internet-related usefulness and ease-of-use cognitions and intention to use the Internet for supplier information management. We also explore the influence of behavioral norms and two broader strategic perspectives, market and learning orientation, on the Internet-related cognitions. Findings have implications for researchers and practitioners by identifying factors that contribute to effectively leveraging the Internet in an important area for SMEs.