Eileen Zalkin Taylor

The Effect of Incentives on Knowledge Sharing in Computer-Mediated Communication: An Experimental Investigation

Do financial incentives increase knowledge sharing in a computermediated environment? Thirty‐six accounting students assigned to groups with different financial incentives (group, piece‐rate, or tournament) searched for errors in accounting‐related spreadsheets, with access to an online chat room they could use for helping others. The dependent variable was the amount of knowledge the students shared with others. Quantitative and qualitative data suggest that the group financial incentives inspired more knowledge sharing than did either tournament or piece‐rate. Results suggest that managers should carefully consider incentive structures in computer‐based systems because incentives potentially affect knowledge sharing.

The student productivity paradox: technology mediated learning in schools

With increasing pressure on educational institutions to enhance learning outcomes and effectiveness, many school administrators and school boards are investing heavily in information and communications technologies (ICT). Of the 51 chief state school officers in the U.S., 48 ranked the “use of technology in instruction” as the second most important issue facing public education in the year 2000, and the most important issue expected to face public education in the year 2020. In addition, the K-12 market in the US will increase spending on ICT from

Leveling the playing field for less-sophisticated non-professional investors: Does plain English matter?

5.1 billion in 2005 to

Developmental mentoring, affective organizational commitment, and knowledge sharing in public accounting firms

6.0 billion in 2009. This article discusses findings related to the impact of ICT on student success and productivity.

An Introduction to Access 2013

Purpose The purpose of this paper is to explore how non-professional investors (NPIs) with varying levels of financial sophistication interpret and perceive corporate disclosures and management credibility, specifically risk factors, when those disclosures are presented in readable and less-readable formats. Design/methodology/approach The paper uses an online experiment to test hypotheses related to the effects of financial sophistication (measured) and readability (manipulated) on NPIs’ equity valuations and perceptions of management credibility (competence and trustworthiness). Findings Increased readability appears to counteract less-sophisticated NPIs’ conservatism in equity valuations, such that they are not statistically significantly different from more-sophisticated NPIs’ equity valuations. Further, less-sophisticated NPIs judge management as less competent when disclosures are less readable, while more-sophisticated NPIs judge management as more competent when disclosures are less readable. Research limitations/implications The paper has important implications for the SEC’s regulations related to plain English requirements for risk factor and other corporate disclosures. Financial sophistication varies among NPIs, and readability appears to influence these individuals in different ways. Practical implications The SEC’s Concept Release (April 13, 2016) acknowledges the need to update and improve risk factor disclosure regulations. This study provides evidence that contributes to those decisions. Originality/value The paper extends the research on processing fluency, by examining readability of disclosures with a consistent tone (negative). The NPIs surveyed are directly representative of the population of interest for risk factor disclosure regulations.

An Examination of the Layers of Workplace Influences in Ethical Judgments: Whistleblowing Likelihood and Perseverance in Public Accounting

Purpose This study examines how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly, and indirectly through affective organizational commitment. Design/methodology/approach The study uses a survey of public accounting professionals to elicit participants’ demographics and their perceptions of knowledge sharing, mentoring relationships, and organizational commitment in their workplace. Findings The findings support that two categories of challenges found in developmental mentoring, demonstrating dedication and resilience and career goal and risk orientation, are associated with increased KS directly, and along with a third, measuring up to mentor’s standards, indirectly influence KS through their positive effect on organizational commitment. Applying social exchange theory, these challenges contribute to a reciprocal relationship between the protege and mentor, which builds the relationship between the protege and organization. Practical impli...

A Comparison of XBRL Filings to Corporate 10-Ks - Evidence from the Voluntary Filing Program

ABSTRACT This project introduces students to database design and implementation using Access 2013. It is appropriate for use in accounting or management information systems undergraduate or graduate courses to satisfy learning objectives associated with developing database design and implementation skills, and understanding and implementing application controls. To complete the project, students should have an understanding of business models, entity integrity and referential integrity rules, and the concept of cardinalities. The project can be completed in or out of class and takes about 1–2 hours. This resource includes a tutorial and sample final assessment, with solutions. Upon completion, students will be able to create tables, forms, queries, and reports and understand and enable data input validation controls within Access 2013.