PROCEEDINGS

of theTwenty-Eighth Annual Meeting

of the

WESTERN DECISION SCIENCES INSTITUTE

April6-10, 1999

Marriott CasaMagna, Puerto Vallarta, Mexico

Proceedings Editor

Marc MassoudClaremont McKenna College

UB/T1B Hannover 89115 220 151

Table of Contents

Paper Title Page

Accounting I (Cost/Managerial/AIS)

A Data Base Case for Use in Accounting Information Systems 1

Sherri Anderson, Sonoma State University

How Common Sense and Intuition Contribute to Good Operations Control 2

Roy W. Regel, University of Montana

A Study of Demographic Differences in Journal Publication Efforts and Acceptance Rates QEllen Harris, Weber State UniversityVicki Nycum, Weber State University

Employment in Health Care Services and Qualities Recruiters Seek In Accounting Graduates 7

Nasrallah Ahadiat, California Polytechnic State University, Pomona

Feature Based Proactive Estimation of Producer's Life Cycle Costs 10

Stephen L. Starling, California State University, Hayward

The Enterprise Resource Planning System As a Strategic Solution 15Richard L. Jenson, Utah State UniversityI. Richard Johnson, Utah State University

Escalation and Its Prevention in Healthcare Organizations 18

Chee W. Chow, San Diego State UniversityDenise Ganulin, San Diego State UniversityKamal M. Haddad, San Diego State UniversityPaul D. Harrison, University of South Carolina

Under-Utilization of Cost Accounting in Hospitals 19

Ahmad Hosseini, Sonoma State UniversityMohsen Sharifi, Eastern Michigan University

Accounting II (Audit/Financial/Tax)

International Tax Policy and the European Monetary Union 22

Haroldene F. Wunder, California State University, Sacramento

The Components of Intellectual Capital for Accounting Measurement 24Mohammad J. Abdolmohammadi, Bentley College

"Financial Instruments: Recognition and Measurement" and the Core Set of International Accounting 27Standards

Kurt H. Buerger, Angelo State University

Bankruptcy Prediction Using Accrual and Cash Based Measures 28

Judith A. Laux, The Colorado College

Does AACSB Accreditation Imply Better Student Outcomes? 35Annhenrie Campbell, California State University, StanislausDavid H. Lindsay, California State University, Stanislaus

Well Versed in Accounting: Poetic Applications 38

Sheldon R. Smith, Brigham Young University, Hawaii

An Investigation of the Use of Generally Accepted Accounting Principles (GAAP) In Tax Litigation 41

G. E. Whittenburg, San Diego State UniversityWilliam Raabe, Samford UniversityJames Lackritz, San Diego State University

Individual versus Group Decision Accuracy: An Examination of Surrogate Audit Groups 44

Jerry L. Turner, Florida International University

Will the "AMT" Become the IRS' Money Machine? 47

Francine J. Lipman, O'Melveny & Myers LLPJames E. Williamson, San Diego State University

Income Tax Strategies for Lump-Sum Retirement Distributions 50

Bob G. Kilpatrick, Northern Arizona University

A Silver Anniversary Analysis of Fortune 500 Participation In the FASB's Standard-Setting Process 53

Nancy L. Wilburn, Northern Arizona UniversityPaulette R. Tandy, University of Nevada, Las Vegas

Biting the Hand that Feeds You: The Problem of Auditor Independence in an Era of Unlimited Services 56

Trini U. Melcher, California State University, San Marcos

Leonard A. Bacon, California State University, Bakersfield

Will There Be A "Big One"? Or Have the Accounting Mergers Ended? 61

Linda B. Specht, Trinity University

Brian Gibson, Price Waterhouse Coopers LLP

Using Consumer Debt to Teach Present Value Concepts 62

C. Patrick Fort, University of Alaska Anchorage

Adoption Tax Benefits: Tax Policy with Unusual Ramifications 65Sheldon R. Smith, Brigham Young University, HawaiiGlade K. Tew, Brigham Young University, Hawaii

Life Cycle as a Predictor of Going Concern and Bankrupty 68

Vicki S. Peden, California State Polytechnic University, Pomona

First Impressions Last: Promoting an Active Learning Model on the First Day of Class 71Doug Laufer, Metropolitan State College of DenverRick L. Crosser, Metropolitan State College of Denver

An Empirical Investigation of the New Earnings Per Share 72

I. Richard Johnson, Utah State UniversityAlan A. Stephens, Utah State University

Differential Trading Patterns of Institutional Investors Surrounding the Release of Management Forecasts of 75Annual Earnings

Timothy D. Cairney, Florida Atlantic UniversityL. Mick Swartz, Grand Valley State University

Competitive Disadvantage: Is it Hindering Financial Statement Disclosure? 77

Otto H. Chang, California State University, San BernardinoAnnette Cruz, California State University, San Bernardino

A Comparative Study of Corporate Financial and Nonfinancial Performance of US and Japanese Firms 78

Eunsup (Daniel) Shim, Sacred Heart UniversityJooh Lee, Rowan University

The (Lack of) Quality of Year 2000 Disclosures 79

Denise M. English, Boise State UniversityDiane K. Schooley, Boise State University

Differential Market Responses to Accounting Information: The Case of Revisions of Financial Analysts' 81Forecasts

Miin H. Guo, Metropolitan State College of Denver

Stock-Based Compensations: Differential Impact of Expense Recognition on High Tech Industry 82Hassan Hefzi, California Polytechnic State University, Pomona

A Proposed Accounting Model for Determining the Financial Gap in Restructuring Publicly-Held Corporations 83Fouad M. El-Leithy, Kuwait University

Wafaa Y. Abd-el-Samad, Suez-Canal University, Egypt

Research Needs and Focus In Multinational A ccounting 84

Hossein Shalchi, California State University, San BernardinoLinvol G. Henry, California State University, San Bernardino

International Accounting Standards on the Evaluation of Assets: The Case of Kuwait 86All M. Abdel Rahim, Kuwait UniversityAli M. Hewaidi, Kuwait University

Ghaleb N. Mostafa, Kuwait University

Accounting For Stocklifts 88

Keith Lantz, Auburn University, Montgomery

Bank Failure Prediction In a Full-Population Setting 89

Richard Henage, Claremont McKenna College

America Online: A Case Study of Mergers and Earnings Management 92Laurel Mitchell, Claremont McKenna CollegeCorinne Putt, Claremont McKenna College

Effective Audit Committees: The Key to Effective Corporate Governance in the UK Public Sector? A Window 93on Wales

Mariene Davies, University of GlamorganLisa James, University of Glamorgan

Changes and Levels of Cash Flows and Earnings Measures: UK Evidence 96

Mahdi Hadi, Kuwait UniversityNeil Garrod, Glasgow University

Perceptions of Practicing Accountants in Kuwait Regarding the Contents of Financial Accounting Courses: 97An Empiricial Investigation

Ahmed E. Hamdallah, Kuwait UniversityMohamed A. El-Azma, Kuwait University

Business and Instructional Applications on the WWW

Internet as a Tool for Course Delivery and Research 98

Alev M. Efendioglu, University of San Francisco

Finance Case Studies: The Internet Way 99

Dale D. Pletcher, California State University, SacramentoBurton Schaffer, California State University, Sacramento

Issues in Putting the Business Curriculum Online 102

Charles H. Mawhinney, Metropolitan State College of DenverSusan Helms, Metropolitan State College of DenverRajendra P. Khandekar, Metropolitan State College of DenverGwynne Larsen, Metropolitan State College of DenverKathy Marold, Metropolitan State College of DenverVirginia Parker, Metropolitan State College of DenverBarbara Uliss, Metropolitan State College of Denver

Third Generation Distance Education Courses 107

John H. Haehl, Lewis-Clark State College

Bruce E. Arnold, Lewis-Clark State College

Joan Gilmore, Austin College

A Comparison of Student Outcomes from an internet-Based Inventory Simulation 108

Bruce C. Raymond, Montana State UniversityMary Dempsey, National University Ireland

Researching Online Survey Research 111Robert W. Schaffer, California Polytechnic State University, Pomona

Patricia M. Hopkins, California Polytechnic State University, Pomona

Web-Based Groupware in Teaching 112

Louise L. Soe, California Polytechnic State University, Pomona

World Wide Web Course Toots (WebCT): An Effective Means of Enhancing Web-Based, POM Course 113J. M. Moghaddam, California State University, Fresno

From Textbook to Template: Observations from the Virtual Frontier 116

Gayte P. Meierhoff, Emporia State University

Business Law and Ethics

A Survey of Harassment and Discrimination in the Legal Profession 118

Johanna Hunsaker, University of San Diego

Michael Visagey, University of San Diego

An Investigation of Cultural Differences in Accounting Students'Ethical Decisions 122

William E. Shafer, California State University, Los AngelesL. Jane Park, California State University, Los Angeles

Integrating Ethical Dimensions Into a Model of Budgetary Slack Creation 126

Patricia Casey Douglas, Loyola Marymount UniversityBenson Wier, Virginia Commonwealth University

The Foreign Corrupt Practices A ct: The Legal Ramifications 127

Clifford R. Skousen, Utah State UniversityRocco R. Vanasco, National-Louis University

Business Policy and Strategy

The Transformation from Transportation to Third Party Logistics 130

Richard D. Gritta, University of PortlandGarland Chow, University of British Columbia

Sustainable Environmental Business Strategy 131Mary Ann Reynolds, Western Washington UniversityJacquelyn Warwick, Andrews University

Strategic Groups, Resource vs. Market-Based Strategies, and Performance: Product, Service, and Mixed 138Industries

Lester A. Digman, University of Nebraska, LincolnDan Thorsfeldt, Cypress Semiconductor

Marketing Consulting to Small Businesses and Entrepreneurs 141

J.D. Bell, University of Otago, Dunedin, New ZealandNorton E. Marks, California State University, San BernardinoBim Beckman, University of Redlands

An Evaluation of Two Business Simulation Games for the Business Policy and Strategy Course 142

Lewis A. Myers, St. Edward's University

Developing a Negotiation Outcomes Scale with Conjoint Analysis 143

P. K. Shukla, Chapman UniversityYatri P. Shukla, Chapman University

Strategic Trilogy: Managerial Treatment, Employee Commitment and The Balanced Scorecard 144

Robert McGinty, Eastern Washington UniversityRoy W. Regel, University of Montana

Implications of Owner Race on the Interracial Mix of Employees and Customers: The Case of Minority Owned 145Banks

Melissa C. Griswold, Quincy University

CasesThe Delivery of Entrepreneurship Education Through Experiential Learning 148

Lisa F. Borstadt, Northern Arizona University

The Effect of Taxes on Capital Budgeting Decisions in the Competitive Electric Generation Market 149James E. Williamson, San Diego State University

The Virtual Office Hour An Introduction with Examples 150

Jeffery DeLooze, University of Texas, Pan AmericanLester Rydl, University of Texas, Pan AmericanR. Michael Crews, University of Texas, Pan American

Curriculum Design and Development: A Continuous Improvement Model 151

Martha Doran, San Diego State UniversityAndrew Barnett, San Diego State UniversityNathan Oestreich, San Diego State UniversityG. E. Whittenburg, San Diego State University

A Legacy to the System of Profound Knowledge: The Case of the Tacoma-Pierce County Denting Project 152William H. Baarsma, University of Puget Sound

Break a Leg 153

Jacquelyn Warwick, Andrews University

Consumer Behavior and Marketing Mix

Puzzles in Consumer Behavior Can Be Fun 154

Kenneth Heischmidt, Southeast Missouri State University

Peter J. Gordon, Southeast Missouri State University

An Assessment of the Cross-National Reliability of an Opinion Leadership Scale: A Meta-Analysis 157

Emin Babakus, University of MemphisGlen Riecken, East Tennessee State UniversityUgur Yavas, East Tennessee State University

An Analysis of Merchandise Return Patterns In order to Determine Potential Consumer Abuses and Affects on 161Traditional Marketing Response Hierarchy Models

Mark S. Rosenbaum, San Diego State UniversityLois Bitner-Olson, San Diego State University

Measurement of Consumer Environmental Knowledge: Implications for Empirical Research 164

Kenneth R. Bartkus, Utah State UniversityCathy L. Hartman, Utah State UniversityRoy D. Howell, Texas Tech University

Food Habits of a Sample of Undergraduate Students from Local Universities, Puebla, Mexico 167

Alicia Bernard Menna, Ex Hacienda Santa Catarina Martir, CholulaPatricia Dominguez, Universidad de las AmericasEsteban Burguete, Universidad de Mayaguez

Ads Using Multiple Spokespersons Who Argue over the Brand's Main Benefit: Effects on Brand Attitudes 170

Kathy L. Pettit-O'Malley, University of IdahoCar) S. Bozman, Gonzaga University

Restaurant Application of the Expanded Rational Expectations Model on the Intention of Visiting a Fine Dining 172Restaurant

Patricia Dominguez, Universidad de las AmericasMaria G. Rocha, Universidad de las AmericasEsteban Burguete, Universidad de Mayaguez

Targeting Underage Consumers: Perpetuating a Myth? 175

Chris Liefer, Southeast Missouri State UniversityJack Sterrett, Southeast Missouri State University

Finance

Actively Managed Funds versus Index Funds In a Record Setting Bull Market 179

Burton Schaffer, California State University, SacramentoDale D. Pletcher, California State University, Sacramento

Risk and Return of Closed-End Funds: Does Manager Tenure Matter? 182

Burton Schaffer, California State University, Sacramento

Dale D. Pletcher, California State University, Sacramento

Government Budget Deficits and Equity Market Volatility: International Evidence 185

Bahram Adrangi, University of PortlandKambiz Raffiee, University of Nevada, RenoMary Allender, University of Portland

The Stock Analysis Project 188

Rajiv Kalra, Moorhead State University

Determining the Significance of Derived Reduced Form Coefficients from Simultaneous Equations Estimation 191Marsha Weber, Moorhead State UniversityGordon V. Karels, University of Nebraska, Lincoln

Dividend Policy, Beta Stability and the 1986 Tax Reform Act 194

Michael Casey, Henderson State University

A Comparative Study of the Capital Structure of Indian Firms with the Firms of Developing European and Asian 196Countries

Prakash Dheeriya, California State University, Dominguez HillsDev Prasad, Texas A S M University, Corpus ChristiCriss G. Woodruff, Texas A S M University, Corpus Christi

Influences on Short-Run Share Price Growth: A Perspective from Pattern Recognition 199

James S. Moore, Indiana-Purdue University, Fort Wayne

Margins Requirements and Futures Activity: Evidence from the Soybean and Com Markets 202Arjun Chatrath, University of PortlandBahram Adrangi, University of Portland

Do Actively-Managed Funds Really Outperform the Index Funds? 205

Robert P. Harrington, Fort Lewis CollegeIqal A. Memon, Fort Lewis College

The Impact of Changes in Tax Rates on the Profit and Risk Aspects of an Investment Project 212Sang-Hoon Kim, Montclair State UniversityDavid J. Kim, Indiana State UniversityT. Chotigeat, Nicholls State University

Racial Characteristics of Employees and Customers at Minority Owned and Nonminorlty Owned Banks: Self- 215Selection or Discrimination?

Melissa C. Griswold, Quincy UniversityGordon V. Karels, University of Nebraska, LincolnManferd O. Peterson, University of Nebraska, Lincoln

Computing the Cost of Capital for Privately Held Firms 218

John Cotner, Loyola College in MarylandHarold D. Fletcher, Loyola College in Maryland

The Effects of Options Expiration (Triple Wiching) on New York Stock Exchange (NYSE) Volume and Prices 229

Steven V. Le, California State University, Long Beach

The Application of Analytic Hierarchy Process (AHP) Model to Portfolio Management 230

Steven V. Le, California State University, Long Beach

Value Range Listing of Homes: Are the Claims of Its Effects Sustainable? 233Gary Grudnitski, San Diego State UniversityA. Quang Do, San Diego State University

Forecasting of Financial Statements Using Simultaneous Equation Solution Sets 236Gary R. Wells, Idaho State UniversityRichard F. Boes, Idaho State University

An Evaluation of Finance Internet Sites: Which Sites are Best for use in the Investments Classroom? 239Donna M. Dudney, University of Nebraska, LincolnMarsha Weber, Moorhead State University

A Comparison of Mean Reverting Versus Pure Diffusion Interest Rate Processes In Valuing Cap and Floor 244Options

Ronald W. Spahr, University of North Carolina at PembrokeRobert G. Schwebach, Colorado State UniversityYing Li, University of Wyoming

Initial Public Offerings: Evidence from the UK 249

Roger Hussey, University of Western EnglandAshley W. Burrowes, University of GlamorganKevin Jones, University of Glamorgan

The Informational Efficiency of the Highly Speculative Emerging Stock Market of Kuwait 252

Nabeel E. Al-Loughani, Kuwait University

Brazilian Pension Fund Performance Analysis 256Francisco de R. Baima, State University of Santa CatarinaNewton C.A. Da Costa, Federal University of Santa Catarina

Capital Asset Pricing Model and Natex Stocks: A Case Study in Indian Capital Market 258

U. Rao Cherukuri, California State University, StanislausG. C. Nath, National Stock Exchange, CalcuttaM. Malhotra, Industrial Credit and Investment Corp. of India, Bangalore

Debt Level and Firm Perfomtance: An Empirical Analysis 262

Michael D. Kinsman, Pepperdine UniversityJoseph A. Newman, Faulkner University

The Impact of Financial Leverage on Business Policy Evidence from Dutch Management Buy-Outs 278

Hans Bruining, Erasmus University Rotterdam, HollandArthur Herst, Maastricht University, Holland

Marcel Bonnet, Erasmus University Rotterdam, Holland

An Explanation of the Recently Experienced Fall in the Natural Rate of Unemployment 283

Manfred W. Keil, Claremont McKenna College

Managing Financial Regulation in the UK: A Longitudinal Study 286Roger Hussey, University of Western EnglandJuliet Cottingham, Kingston University, England

Global Business

Trade Agreements: Similarities and Differences Between AFT A, CER and NAFTA 295

Balasundram Maniam, Sam Houston State UniversityPrakash Dheeriya, California State University, Dominguez Hills

Brand-Naming Products In China: An Exploratory Study 298

Zhan G. Li, University of San FranciscoL. William Murray, University of San Francisco

Doing Business in Mexico: Tips to Improve a Firm's Chances for Success 301

Debora J. Gilliard, Metropolitan State College of DenverRichard Scott, Metropolitan State College of DenverJudith DeLouche Scott, Metropolitan State College of Denver

Global Work - A Personal Experience 304

Janice Goodnow Swanson, Southern Oregon University

An Economic Rationale for Countertrade: The Case of the Liquidity Constraint 305Burhan F. Yavas, California State University, Dominguez HillsRodney Freed, California State University, Dominguez HillsDemos Vardiabasis, Pepperdine University

Lessons from the Asian Meltdown 308

Sang M. Lee, University of Nebraska, Lincoln

Executive Courage and Behavior An Empirical Cross-Cultural Investigation 310

Jafar Alavi, East Tennessee State UniversityMahmoud M. Yasin, East Tennessee State UniversityThomas W. Zimmerer, Drury CollegeJoao Lisboa, Universidade Coimbra

Measuring the General Knowledge of Men and Women: A Transnational Study of Business Majors 313

Richard Scott, Metropolitan State College of DenverNorm Pence, Metropolitan State College of DenverJudith DeLouche Scott, Metropolitan State College of DenverDebora J. Gilliard, Metropolitan State College of Denver

In Search of a New High Performance Management System: Mercedes-Benz United States International, Inc. 318(MBUSI)

Robert R. Rehder, The University of New MexicoHelen J. Muller, The University of New MexicoGeoffrey J. Bannister, The University of New Mexico

Technological Change: Global Competition and Skllllng/Do-Skllllng of Labor 321

Cyrus Bina, University of RedlandsHamid Falatoon, University of RedlandsRasool Azari, University of Redlands

Humane Topics of the International Business Management 328

Jose De Jesus Vazquez Bonilla, Universidad Intercontinental

A Treatment Proposal of Burned Oil in Puebla Mexico: A Systems Dynamic Approach 332

Jorge A. Duran E., University of The AmericasArmando Lopez S., University of The Americas

Innovative Education

Avoiding Mistakes in the Design of Electronic Lecture Classrooms 333

Thomas E. Hebert, California State University, SacramentoNancy Tsai, California State University, Sacramento

Edward A. Christenson, California State University, Sacramento

Effects of Core Requirements on the Performance of Accounting Students 335

Anwar Y. Salimi, California Polytechnic State University, Pomona

Batch or Real-Time: User Preferences for Training Over the Internet 337

G. Kent Webb, San Jose State University

Socially-Responsible Business Education: Implications for Year 200 and Beyond 340

Ruth Lesher Taylor, Southwest Texas State University

Electronic Commerce Course: Adopting Innovative Content and Class Projects 341Rebecca Angeles, Montclair State University

Innovativeness In Sales Research: Utilizing Ethnography in Studying the Comprehension of Relational Sales 344Constructs

Edwin Ktewer, California Polytechnic State University, Pomona

Vemon StauWe, California Polytechnic State University, Pomona

Learning about Intergroup Decision Making: An Experiential Approach 350

Phillip L. Hunsaker, University of San Diego

Management of Technology: Creating a Worid Class Graduate Program 351

Ray M. Haynes, California Polytechnic State University, San Luis ObispoAnthony Randazzo, California Polytechnic State University, San Luis ObispoRobert Croxall, TRW Space & Electronics

Linking Education and Work: The Role of Professional Internships 353

Robert McGinty, Eastern Washington University

Profiles In Leadership': Enhancing Learning Through Model and Theory Building 354Jeff Mello, Golden Gate University

Encouraging Women's Leadership 358

Patricia L. Metzger, Mary Washington College

Innovation In the IS Graduate Education 359Lara Preiser-Houy, California Polytechnic State University, PomonaLeonid B. Preiser, National University

The Effect on Student Achievement of Collecting/Grading Homework In Introductory Accounting Courses 360

Frank A. Condie, Utah State UniversityDavid H. Luthy, Utah State University

Development of Geographic Information System Curriculum In Schools of Business 363

Kathleen Moffitt, California State University, Fresno

A Business School Curriculum Revision 364Peter J. Billington, University of Southern ColoradoDonna M. Watkins, University of Southern Colorado

Business Education Quality Assessment: An Exploratory Study 367

Carl S. Bozman, Gonzaga UniversityScott R. Hedin, Gonzaga University

Cooperative Learning: Making it Work in the Classroom 369

P. Rama Ramalingam, California State Polytechnic University, PomonaKazem Darbandi, California State Polytechnic University, PomonaDevan A. Ramalingam, University of California, Riverside

The Relationship Between Individual Learning Styles and Group Member Roles 370

Roberta C. Hanson, Metropolitan State College of DenverJames L. Freeman, Metropolitan State College of DenverLarry M. Lopez, Metropolitan State College of Denver

Evaluating Through the Cycle: Testing Based Upon Multiple Learning Styles 373

Kristie K.W. Seawright, Brigham Young UniversityJason W. Seawright, Brigham Young UniversityTerry Nels Lee, Brigham Young University

Effectiveness of Multimedia and Graphical Interface In Elementary Education 376

Oscar Flores, University of Texas, Pan AmericanLester Rydl, University of Texas, Pan AmericanClaudia P. Delgado, Universidad Autonoma de Aguascalientes

Voluntary Income Tax Assistance: Is It Really Like Being In Practice? 379

Nathan Oestreich, San Diego State UniversityCarol Venable, San Diego State UniversityMartha Doran, San Diego State University

Making Course-Related Group Work Incentive Compatible 382

James K. Fugate, Texas A&M University, Corpus Christi

Okeleke Nzeogwu, University of Maryland Eastern Shore

Students' Empowerment A Student-Centered Post-Test Review Process 383

Okeleke Nzeogwu, University of Maryland Eastern Shore

Introducing Integrated Decision-Making into the Business Curriculum: Managing the Value Chain 387

Merlin C. Simpson, Pacific Lutheran UniversityDavid E. McNabb, Pacific Lutheran University

An Information Technology Enhanced MBA: Possible Scenarios and Implications 388Andrew D. Luzi, California State University, Fullerton

Objects in the Mirror are Closer Than They Appear — A Retrospective Evaluation ofTeams, Technology, Tutors 389and Service Learning

Mark J. Safferstone, Mary Washington College

An Entrepreneurial Model for Teaching A University Information Technology Course 390

George McMaster, Brandon University

TOEFL Exam Score as a Predictor of MBA Program Success: A Follow Up Study 393

Alexander E. Cassuto, California State University, HaywardFranklin Lowenthal, California State University, Hayward

Teaching Management as Liberal Art and Social Function 396

Jeffrey N. Decker, Whittier College

Computerized Testing and Student Decision Patterns 400

John E. Hinds, California State University Long BeachRose M. Martin, California State University Long Beach

Improved Effectiveness of the Delphi Method of Sales Forecasting Through Computer-assisted Information 403Exchange: A Classroom Exercise

Kathy L Pettit-O'Malley, University of Idaho

International Marketing and Management

Product Customization for the U.S. Market: An Expert System Comparison of British, German, and Japanese 404Subsidiaries

Zoher E. Shipchandler, Indiana-Purdue University, Fort WayneJames S. Moore, Indiana-Purdue University, Fort Wayne

Economic and Social Causes of Salient Inefficient Practices of the Latin American Management Culture 407

Rutilio Martinez, University of Northern Colorado

Attributes Influencing Fast Food Outiet Preference in Saudi Arabia 410

Shahid N. Bhuian, Northern State University

Corporate Manufacturing Strategy In the Small to Medium-Sized Manufacturing Firms In the Autoparts Industry 413

Jorge A. Duran E., University of The Americas

Adapting Selected Business Practices Into Eastern Europe 416Lawrence Finley, Western Kentucky UniversityGabe Buntzman, Western Kentucky University

Management Information Systems

Towards an Approach to Measure and Justify Investments In a Technology Infrastructure 420

Lara Preiser-Houy, California Polytechnic State University, Pomona

The Expert Neural Net 421

William T. Harding, Texas A&M University, Corpus ChristiCriss G. Woodruff, Texas A & M University, Corpus ChristiJames K. Fugate, Texas A&M University, Corpus Christi

An Integrated Model for the Introduction of Electronic Data Interchange (EDI) Into your Organization 422Hossein Bidgoli, California State University, Bakersfield

Online Assessment Is Learning 425

Ronnie L. Moss, Northwest Missouri State University

Hybrid Intelligent Systems: Issues and Challenges 428

Abbas Heiat, Montana State University, Billings

Nafisseh Heiat, Montana State University, Billings

Web Commerce: Benefits and Impacts 431

Nancy Tsai, California State University, Sacramento

Aamer Sheikh, California State University, Sacramento

Building a Strategic Decision Support System for the Printed Circuit Market 434

G. Kent Webb, San Jose State University

Using GIS as a Spatial Decision Support Tool 437

Nafisseh Heiat, Montana State University, BillingsAbbas Heiat, Montana State University, Billings

Group (Team) Assignment for In formation System Development 438

Lewis A. Myers, St. Edward's University

Object-Relational DBMS: Benefits and an Application 439Thomas E. Sandman, California State University, SacramentoWilliam Stokes, Rale/s, Inc.

A Second Measurement of the Perceived "Acceptability" of Information Ethical Dilemmas 442

Shannon Taylor, Montana State UniversityHarry C. Benham, Montana State University

Information Systems and Music: Exploring Common Developmental Features 445

Sasan Rahmatian, California State University, Fresno

A Fuzzy Expert System for Small Business Loan Processing 448Cerkan Celtek, University of Texas, Pan AmericanVipul K. Gupta, Saint Joseph's University

Zachman's Information System Architecture as a Conceptual and Navigation Aid for CASE 451

William I. Bullers, Jr., University of New Mexico

Evaluating the Cost of E-Commerce Applications 452

Mysore Ramaswamy, Southern University, Louisiana

Computer Use Policies at Major U.S. Universities 454

Susan Athey, Colorado State University

Introduction to Information Systems Labs: Perceived Skill 457Patrick William Devine, Saint Joseph's UniversityNicholas John Robak, Saint Joseph's University

Metrics-Based Decision Support Systems: Decision Modeling In the Data Warehouse Worid 461Daniel R. Dolk, Naval Postgraduate SchoolGeorge W. Thomas, Naval Postgraduate SchoolDonald J. Kridel, University of Missouri, St. Louis

An Empirical Investigation of Detail Design Tools and Cognitive Style of Software Developers 470

Oscar Flores, University of Texas, Pan AmericanMary L. Rose, University of Texas, Pan American

Knowledge Management Corporate Intranets, and Management Information Systems: Understanding Theory 471and Developing Strategy

Kristen Bell DeTienne, Brigham Young UniversityLisa Ann Jackson, Brigham Young University

Extranet Development Issues and Future Analyses 474

David Yen, Miami UniversityDavid C. Chou, St. Cbud State University

Summative and Formative Evaluations of Teaching with Internet: Some Comments on Systems Development 477Issues

Dat-Dao Nguyen, Concordia UniversityDennis Wra, Concordia University

Marketing Management and Strategies

Time Donation to the Red Cross: A Comparative Profile of Volunteers and Nonvolunteers 480

Ugur Yavas, East Tennessee State University

Glen Riecken, East Tennessee State University

An Exploratory Look at University Sport Sponsorship 483

Kathleen Kelly, Colorado State UniversityJennifer Buttle, Colorado State University

Value and Price Sensitivity Measurements for Custom Calling Features 485

James R. Ogden, Kutztown UniversityDenise T. Ogden, Temple UniversityCraig A. Latshaw, Wilkes University

A Comparative Assessment of Channel Coordination Models 491

Madjid Tavana, La Salle UniversityJack Rappaport, La Salle University

The Best Five Hundred Dollars Per Minute I Have Ever Spent! 494

Nina M. Ray, Boise State University

Predicting the Success of the Internet Using the Theory of the Diffusion of Innovations 497

Chiranjeev Kohli, California State University, Fullerton

Samah Haggag, California State University, Fullerton

Measuring Service Quality and Customer Satisfaction In a Public Service Company 499

Robin Leah Snipes, Columbus State UniversityRobert A. Fleck, Columbus State UniversityThomas P. Loughman, Columbus State University

A Re-Examination of the Significance of Employee Job Attitudes on Customer Satisfaction in the Services 502Sector

Robin Leah Snipes, Columbus State University

Measuring Sales Representative Negotiation Skills with Conjoint Analysis In Seller-Buyer Negotiations 506

P. K. Shukla, Chapman UniversityYatri P. Shukla, Chapman University

Cooperation and Regional Trading Blocs: An Examination Using an Expanded Prisoners'Dilemma 507

James Reardon, University of Northern ColoradoChip Miller, University of Northern ColoradoNathan Ming, University of Northern Colorado

The Decision to Give to the University: Modeling the Determinants of Alumni Donations 511

John A. Schibrowsky, University of Nevada, Las VegasJames W. Peltier, University of Wisconsin, Whitewater

Measuring the Differential Impact of Satisfaction and Perceived Service Quality of Obstetrics Care on Multiple 513Decision Indices and Patient Loyalty

John A. Schibrowsky, University of Nevada, Las VegasJames W. Peltier, University of Wisconsin, WhitewaterThomas Boyt, University of Nevada, Las Vegas

Direct Marketing of Shopping Centers: The Influence of Ethnic Background on Intention to Respond 515Victoria Seitz, California State University, San BernardinoWei Wu, California State University, San Bernardino

The Subjective Evaluation of Acceptance Versus the Objective Probability of Rejection: A Probablistic 519Examination of the Peer Review System

Dennis E. Clayson, Montana State University, Billings

Rewriting the Rules of Relationship Marketing: Frequent Flyer Programs and Nontravel Rewards in an Age of 522Comsumer Savvy

Stevina U. Evuleocha, California State University, Hayward

ISO 14000: The Emerging Global Standard for Environmental Quality and its Impact on Marketing 524M.B. Neace, Mercer University

The Impact of Promotional Activity on Market Share: A Robust Approach 530Francisco F. R. Ramos, University of Porto

Management and Organizational Behavior

The Influences of Computer Self-Efficacy and Outcome Expectancy on the Computer End-User's 533Organizational Commitment

Robert W. Stone, University of IdahoJohn W. Henry, Georgia Southern University

Strategic Options for Creating a Diversity-Friendly Workplace: A Comparative Analysis of Managerial 536Preferences

Willie E. Hopkins, Colorado State UniversityShirley A. Hopkins, University of DenverCindy Rhodes, AT&TBilly M. Thornton, Colorado State University

The Application of Multlvarlate Analysis of Variance and Other Statistical Methods to Extend Test Validation 539Results from One Plant Location to Another

Mark A. Johnson, Idaho State UniversityJames P. Jolly, Idaho State University

Creating Organizational Alliances: New Strategies, Processes and Applications 542

Dennis J. Rohan; Dennis Rohan and AssociatesKeith Ehrenreich, California Polytechnic State University, Pomona

An Empirical Investigation of the Impact of Internal Customer Service 545

Steve Farner, Bellevue UniversityFred Luthans, University of Nebraska, LincolnSteven M. Sommer, University of Nebraska, Lincoln

The Impact of Information Technology on the Cultural and Social System of Organizations 548

James Katzenstein, California State University, Dominguez HillsBarbara R. Chrispin, California State University, Dominguez Hills

Delegation and Goal Setting as Predictors of Motivation and Empowerment 553David Antonioni, University of Wisconsin, Madison

Cue Usage in Complex Decision Making: A Study of Subprime Auto Lending 556Patrick Jaska, University of Texas, ArlingtonPatrick T. Hogan, University of Houston, DowntownM.K. Raja, University of Texas, Arlington

Herzberg Revisited in the English Composition Class 559

William C. Hamilton, Columbus State University

Kathryn M. Hamilton, Columbus State University

The Effects of Task-Related Expertise, Context-Related Expertise, and Context Familiarity, on Individual and 562Incremental Performance

Dave Roach, Arkansas Tech UniversityKevin Mason, Arkansas Tech UniversityRobert Edwards, Arkansas Tech UniversityBee Yew, Arkansas Tech University

A Group Interviewing Methodology 565George McMaster, Brandon University

Management of Quality

Quality-Cost Models: Pros, Cons, and Challenges 572David A. Collier, The Ohio State University

The Competitive Effect of TQM: A Healthcare Application 575

Mahmoud M. Yasin, East Tennessee State UniversityJafar Alavi, East Tennessee State University

Database Quality Dimensions . 578John A. Hoxmeier, Colorado State University

A Comparison of Classification Models to Detect and Categorize Fault Conditions In a Wastewater Treatment 584Plant

Paul Mangiameli, The University of Rhode Island

David West, East Carolina University

Pitfalls of Measuring the Costs of Quality 587Stephen L. Starting, California State University, Hayward

J. William Gotcher, California State University, Hayward

An Empirical Investigation of the Components of Service Recovery and their Impact on Customer Satisfaction 591Kristie K.W. Seawright, Brigham Young UniversityKristen Bell DeTienne, Brigham Young UniversityJ.L. Madrigal, Brigham Young University

Management Science and Quantitative Methods

A Spreadsheet Method for Interactive Stepwlse Multiple Regression 594

David W. Ashley, University of Missouri, Kansas City

Alison A. Allegrucci, Systematic Business Services, Inc.

Negotiations with Changing Conditions and Payoffs 597

Ferenc Szidarovszky, University of Arizona

Forecasting In Business Schools: Fifteen Years Later 600

John Hanke, Eastern Washington University

Labor Costs and Productivity: Some Recent Evidence from a Group of Emerging Economies 603Mehdi Salehizadeh, San Diego State UniversityFeraidoon (Fred) Raafat, San Diego State University

Fitting Aggregate Production Functions: A Cross-Sectional Empirical Study 604

Rafael Solis, California State University, FresnoK. C. Tseng, California State University, Fresno

Determining Sales Productivity: A Measured Approach to Evaluating Promotional Tactics Applied by Small 607Businesses

Vernon Stauble, California Polytechnic State University, PomonaEdwin Klewer, California Polytechnic State University, Pomona

Application of Analytic Hierarchy Process In Technology Management 608

P. Rama Ramalingam, California State Polytechnic University, PomonaMichael S. Inoue, Kyocera International, Inc.James M. Salvate, California Polytechnic State University, Pomona

Developing Product Return and Sales Forecasts using Neural Nets 609

Owen P. Hall, Pepperdine UniversityKathryn Krumm, Pepperdine University

Neural Networks as Statistical Tools for Mangement Science Researchers 614Kristen Bell DeTienne, Brigham Young UniversityShirish A. Joshi, Brigham Young University

A Linear Programming Model for Master Production Scheduling 617

Harish C. Bahl, California State University, Chico

Identifying Factors Characterizing Quality of Job Performance: Using Regression Analysis 620Askar H. Choudhury, University of Alaska, AnchorageIrfan Ahmed, University of Alaska, AnchorageRichard Evors, University of Alaska, Anchorage

Forecasting Electricity Consumption in Kuwait Using Neural Networks 521Abdul-Karim Al-Saffar, Kuwait UniversityRabie Zaki Amer, Kuwait University

Production and Operations Management

Services Management: A Handbook Development Process 623

Ray M. Haynes, California Polytechnic State University, San Luis ObispoRichard B. Chase, University of Southern California

Manufacturing Technology and Strategy Formulation: Keys to Enhancing Competitiveness and Improving 625Performance

Mark Vonderembse, University of ToledoMichael A. Tracey, Purdue UniversityJeen-Su Lim, University of Toledo

Overcoming the Competitive Challenge in Manufacturing Systems 628

Sheo G. Misra, Misra Associates

Optimal and Minlmax Euclidean Facility Location 631Peter Ellis, Utah State University

Employee Empowerment and Quality Indicators: The Building Blocks for an Effective Performance 634Measurement System

J. M. Moghaddam, California State University, Fresno

Another Buzzword or Milestone in POM? 638Yunus Kathawala, Eastern Illinois UniversityB.P. Lingaraj, Indiana University, Fort Wayne

Analyzing Environmental Issues In Manufacturing: The Effects of Part-Time versus Full-Time Environmental 641Compliance Managers

• Michael M. McKinney, East Tennessee State UniversityPhillip E. Miller, East Tennessee State University

TQM and Retailing: The Customer as the Center of the Universe 644

Mark S. Rosenbaum, San Diego State UniversityFred Rafaat, San Diego State UniversityWilliam R. Sherrard, San Diego State University

A Review of Lot-Sizing Methods in ERP Software 647

Harish C. Bahl, California State University, Chico

Pacific Rim

Agricultural Loan Evaluation Expert System (ALEES): User Acceptance 650

Kay Bryant, Griffith University, Nathan

The Application of Expert System Technology to Agricultural Lending In Australia 653

Kay Bryant, Griffith University, Nathan

Marketing Business Education In a Transitional Economy — A Vietnam Experience 656

Patricia DiVirgilio, Swinburne University of TechnologyJohn Pidgeon, Swinburne University of Technology

Actual and Hidden Unemployment Among New Migrants 665

John B. Wielgosz, Swinburne University of Technology

Perceived SituaUonal Leadership Styles ofFrontiine Managers 668Gayle C. Avery, Macquarie UniversityTrevor Keighley, Macquarie University

Ethnic and Gender Differences in Accounting Students'Perceptions of their Future Work Environment: An 671Australian Study

Louise Moot, Victoria UniversityDenis G. Vinen, Swinburne University of Technology

An Index for the Outstanding Amount In the Australian Credit Card Industry 675

Janine Lloyd, Diners Club AustraliaSvetoslav Gaidow, RMIT University, Melbourne

International Bench-marking of Research Culture and Performance within a Developing Australian University 679

Barbara J. Cargill, Swinburne University of TechnologyKrishna S. Dhir, Penn State University, HanisburgMiles G. Nicholls, Swinburne University of Technology

Accounting for Supply Chain Alliances 384

Peter Demediuk, Victoria University of Technology

The Impacts of New Technologies on the Design of Executive Information Systems Names and Affiliations 687

David Yen, Miami UniversityHoun-Gee Chen, National Chung-Cheng UniversityHsin-Ginn Hwang, National Chung-Cheng UniversityDavid C. Chou, National Chung-Cheng UniversityJoseph H. Wen, National Chung-Cheng University

A Study of Investment Decision Model in Warrant by Using ArtMcal Neural Network 690Dong-Her Shin, National Yunlin University of Science & TechnologyWang Shen-Jun, National Yunlin University of Science & TechnologyJui-Chi Shen, National Kaohsiung Hospitality College

Understanding the Intention to Use a Web Site: A Study Based on the Technology Acceptance Model 693

Chaoming J. Wu, Chung-Yaun Christian University

C.K. Fam, National Central University

Antecedents of End Users' Perceived Usefulness for Information System 696

Ling-ling Wu, National Taiwan University

The Effects of Technology Accumulation on a Firm's Adoption and Implementation of the Object Technology 699

Yu-Chen Chen, National Central UniversityTsang-Hsiung Lee, National Central University

A Coming Breeze from Oasis: The First Regional Wide Survey on Internet Users in Taiwan 702

Tung-Xiung Wu, The Shih Hsin University

The Outsourcing Strategy of Information Systems for Small and Medium Enterprise 707Yaw-Shyan Huang, National Kaohsiung Institute of Technology

A Study of the Optimal Locations, Numbers and Sizes of Dry Commodity Distribution Centers of Taiwan 714Fanner's Association Supermarkets

Tzong-Ru Lee, National Chung-Hsing UniversityChao-Chun Wu, National Chung-Hsing University

The Relationship Between Resource Development Growth Strategy and Control Mechanism 717

Ming-Cheng Lai, National Chung-Hsing UniversityIng-San Hwang, National Chung-Hsing University

Implementing Association Rule Techniques In Data Allocation of Distribution Databases 723

Timon C. Du, Chung-Yuan Christian UniversityJeffish Chang, Chung-Yuan Christian University

The Impact of Homepage Complexity and Ad Context on Internet Advertisement 726

Houn-Gee Chen, National Chung-Cheng UniversityDavid Yen, Miami UniversityChe-Chi Liao, National Chung-Cheng UniversityCathy Lin, National Chung-Cheng University

Value Investing Strategies In Some Asian Stock Markets-A Dividend Yield Approach 729

Yung-Jang Wang, National Chung-Cheng University

The Communication Among Selected Advertising Journals 732Chien-Huang Lin, National Central UniversityJia-Jing Tsai, National Central University

Can Electric Scooters Satisfy the Consumer Preferences? An Exploratory Study of Trial Users' Satisfaction in 735Taiwan

Chih-Chien Wang, National Chung-Hsing UniversityIng-San Hwang, National Chung-Hsing UniversityYun-HsiouYang, National Chung-Hsing University

Marketing Channel Negotiation: A Case Involving Production Intermediaries 741

Kuang-Wei Wen, National Chung-Cheng University

Executive Succession and Organizational Change 744

Michael L.A. Hsu, National Chung-Cheng University

A Linkage Between Engineers' Advance Intention and Job Attitudes 747

Quey-Jen Yeh, National Cheng-Kung University

The Choice of Manufacturing Philosophy for Small and Medium Size Entrepreneurs: A Simulation Study 750Wu Hwai-Jan, Chung-Yuan Christian UniversityShang-Kuang Kung, Chung-Yuan Christian University

Quality Choice and the Coase Problem 753

Woody Chih-Yi Chi, National Chung-Cheng University

Formalized Modeling Software of Workflow Automation 756Hsun-Ming Lee, Chung-Yuan Christian UniversityPhilip M. Wolfe, Arizona State UniversityLance Sherry, Honeywell - ATS

A Generalized Sequential Preventive Maintenance Policy of a System Subject to Stocks 759

Shey-Huei Sheu, National Taiwan University of Science & TechnologyTien-Gsiang Chang, National Taiwan University of Science & Technology

The Co-Citation Analysis Among Selected Business Journals on Core Competencies 762

Ting-Yu Chueh, National Central UniversityChien-Huang Lin, National Central University

An Exploratory Study of Factors Supporting and Interfering Swim Behaviors 765

Hung-en Lin, National Chia-Yi Teachers College

Comparison of Different Methods In Repeatability and Reproduclblllty Study 767

Fu-Kwun Wang, Chang Gung University

The Effects of Modernization Ideology and Core Strategy on Performance: An Empirical Contrast between 770Small-Medium Enterprises and Large Enterprises In Taiwan

Chin-En Huang, Van Nung Institute of TechnologyChe-Jen Su, Chaoyang University of Technology

A Generalized Age Replacement Policy Subject to Delivery and Test 773

Jhy-Ping Jhang, Hua Fan University

Total Quality Management In Software Development Process 77 A

Eldon Y. Li, California Polytechnic State University, San Luis Obispo

Using Official Tennis Ratings to Estimate Tournament Chances 777Stephen R. Clarke, Swinburne University of TechnologyDavid Dyte, Swinburne University of Technology

Downside Risk Minimization in Portfolio Selection 780

Bruce Murtagh, Macquarie University

Public Policy

AACSB Accreditation -Is It Worth The Trouble? 785

Frank A. Taylor, Texas A&M University, WngsvilleAllen F. Ketcham, Texas A&M University, Wngsville

An Interval Arithmetic Spreadsheet for Forecasting with Regional Input-Output Models 789

Max E Jerrell, Northern Arizona University

The Effect of Police Vehicles on Public Safety: A Benefit-Cost Study for Policy Analysis 792Bruce Mann, University of Puget SoundDouglas E. Goodman, University of Puget SoundWilliam H. Baarsma, University of Puget Sound

Chatting While Steering: Should It be Regulated 7 9 8

V. V. Bellur, California State University, BakersfieM

The Correlation Between Teaching and Research: A Case Study 801

John McEWowney, University of North FloridaH. Eugene Baker III, University of North FloridaHomer Bates, University of North Florida

J. Victoria Garbacik-Kopman, University of North Florida

Social Marketing and National Industrialization Policy: The Case of An Emerging Market 804Ben Oumlil, University of Dayton

Small Business/Entrepreneurship

How Small Business Competes with Retalling's Giant 806Troy A. Festervand, Middle Tennessee State UniversityJeffrey E. McGee. University of Texas, Arlington

Continuous Improvement A Small Business Perspective 809

Richard A. Reid, University of New Mexico

The NAU SIFE Model for Micro Lending and Entrepreneurshlp Education 812Lisa F. Borstadt, Northern Arizona University

The Story of Wall Street: Herman Melville's Narrative on Rational Management of Irrational Behavior In a Small 816Organization

Kim E. Bateman, Greenville Technical CollegeWilliam J. Corbin, AMP IncorporatedKrishna S. Dhir, Penn State University, HarrisburgRichard F. Long, AMP IncorporatedDavid P. Welliver, Penn State UniversityMichael D. Zawrotuk, Micro Precision

Virtual University - How the Internet will Redefine Your Business 819

Don B. Bradley, III, University of Central Arkansas

Poor Planning and Marketing Causes Small Business Bankruptcy 820

Don B. Bradley, III, University of Central Arkansas

Are Small Firm Debt and Ownership Decisions Related to the Same Factors? 824

Edward M. Hufft, Jr., Metropolitan State College of DenverKenneth Huggins, Metropolitan State College of Denver

Student Papers

An Analysis of Sacramento International Airport Analysis 827

Manfred W. Hopfe, California State University, SacramentoJessica L. DeLore, California State University, SacramentoAmarpal S. Tumber, California State University, SacramentoKristin M. Reynolds, California State University, Sacramento

Leading Indicators of Homicides In a Major California Metropolitan City 829

Manfred W. Hopfe, California State University, SacramentoMarjorie B. Duffy, California State University, SacramentoD. Chad Moore, California State University, SacramentoRobert A. Penman, Jr., California State University, SacramentoYanfei Zhu, California State University, Sacramento

An Overview of Factors Related to Crime In Our Society 830

Manfred W. Hopfe, California State University, SacramentoAsfand V. Siddiqui, California State University, SacramentoRobert J. Farwell, California State University, Sacramento

Televisions: Which Options are Worth the Money? 831

Manfred W. Hopfe, California State University, SacramentoKathleen P. Palmer, California State University, SacramentoMarjorie L. Garcia, California State University, Sacramento

Saving for Retirement: A Pilot Study 832

Manfred W. Hopfe, California State University, SacramentoJennifer L. Gaab, California State University, SacramentoSissy Y. Wells, California State University, Sacramento

Charles W. Coffman, California State University, Sacramento

Effectiveness of Self-Managed Teams in Clinical Laboratories 835Shanthi Srinivas, California Polytechnic State University, Pomona

Desiree Tan, City of Hope National Medical Center

Capital Structure Changes Using Pro-Funded Bonds 838A. Linda Beyer, University of Alaska, AnchorageSuresh C. Srivastava, University of Alaska, Anchorage