PROCEEDINGSof the

Twenty-Seventh Annual Meetingof the

WESTERN DECISION SCIENCES INSTITUTE

April 7-11, 1998

Harrah's and Hampton Inn at Harrah'sReno, Nevada

PresidentThomas E. Callarman

Arizona State University

Vice President for Programs and Program ChairKaren L. Fowler

University of Northern Colorado

Proceedings EditorsChristine A. McClatchey

Karen L. FowlerUniversity of Northern Colorado

ISSN 1098-2248

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Table of Contents

Paper Title Page

Accounting I (Cost/Managerial/AIS)

The Balanced Scorecard: A Potent Tool for Energizing and Focusing Healthcare Organization Management 1Chee W. Chow, San Diego State UniversityDenise Ganulin, Organon TeknikaKamal M. Haddad, San Diego State UniversityJames E. Williamson, San Diego State University

Neuroscience, the Brain, and Accounting 2Alex B. Cameron, Eastern Washington University

The Impact of Prerequisites on Accounting Performance in Managerial Accounting 3Karen Adamson, Central Washington UniversityGerald P. Gunn, Central Washington UniversityConnie Nott, Central Washington University

Internal Control in Computerized Accounting Information Systems: A Strategic/Global Focus 6

Nishat Abbasi, Metropolitan State College of Denver

Intellectual Capital and Accounting 8Margaret L. Gagne, University of Colorado, Colorado SpringsF. Larry Detzel, University of Colorado, Colorado Springs

The Use of Activity Based Accounting Techniques by Firm Size in the State of Washington 11

Robert E. Holtfreter, Central Washington UniversityJohn Moore, Central Washington University

Strategic Cost Management: A Value Chain Approach 12Joseph G. Donelan, University of Northern ColoradoEdward A. Kaplan, Ernsts Young, LLPKaren L. Fowler, University of Northern Colorado

Reengineering as a Framework for Accounting Systems Study 15

Richard L. Jenson, Utah State University

Accounting II (Audit/Financial/Tax)

Managerial Perception of Deferred Taxes: An Indirect Evidence 18

Gopalan Srinivasan, University of New Brunswick

Evolving Generally Accepted Accounting Principles 21

Steven A. Fisher, California State University, Long Beach

Implementing a Revision of the Standard Financial Reporting Model for Public Colleges and Universities 24Jennifer Taylor, New Mexico State UniversityDavid Baron, New Mexico State University

How Well Do Performance Indicators Perform? • An Overview of Pi's in UK Local Authorities. 27Marlene Davies, University of GlamorganElaine Shellard, University of Glamorgan

Cash Flow Reporting: FASB, Are You Listening? 33Judith A. Laux, Colorado College

Evaluating Other Information Under Section 550 of the Professional Standards: Qualitative Expressions of 38Magnitude

T. S. Amer, Northern Arizona University

Economic Functions of Related Party Transactions 39Miin H. Guo, Metropolitan State College of Denver

Information Content of Audit Reports: A Comparison of the United States, Japan, and Korea 42

John C. Corless, California State University, SacramentoYu-Sun Oh, Myung Ji UniversityMasataka Karasawa, Aichi Gakusen University

Active Learning through Use of an Annual Report Project 46

Doug Laufer, Metropolitan State College of Denver

Evaluation of the Validity of Management Representations as Audit Evidence 47Diane H. Roberts, University of San Francisco

The Alternative Minimum Tax Will Prohibit Full Enjoyment of the Child Tax Credit and Increase Tax 50Complexity for Many Individuals

Nathan Oestreich, San Diego State University

Does Requiring a Government/Not-For-Profit Accounting Course Impact CPA Exam Pass Rates? 53

David H. Lindsay, California State University, StanislausAnnhenrie Campbell, California State University, Stanislaus

International Accounting Standards One Language for All! 56

Marc F. Massoud, Claremont McKenna College

Job Satisfaction of CPA's in the State of Washington 59

Robert E. Holtfreter, Central Washington University

A Survey of Accounting & Tax Software Professionals Use 60

Nas Ahadiat, California State Polytechnic University, Pomona

New IRA Tax Laws: Implications for the Rich, Middle Class and Poor 63Robert E. Holtfreter, Central Washington UniversityFred McDonald, Central Washington University

Financial Reporting in the Not-for-Profit Sector: The Case of Housing Associations in England & Wales 64

Ashley Burrowes, University of GlamorganStanley Sipple, University of Nebraska, LincolnVenancio Tauringana, University of Luton

Profiles of a Successful Accounting Author: A Preliminary Study of Academic, Institutional, and 67Motivational Factors

Jan R. Heier, Auburn University, MontgomeryRobert B. Rogow, Auburn University, Montgomery

Business and Instructional Applications on the WWW

Internet-Based Decision-Making Simulations 73

Bruce C. Raymond, Montana State University

Adding the Internet to the Distance Learning Environment 76

Lee Tangedahl, University of Montana

Net Gains: Market Research Opportunities on the WWW 77Al Petrosky, California State University, Stanislaus

Edward H. Hernandez, California State University, Stanislaus

Student Collaboration using the WWW 83Gerhard Steinke, Seattle Pacific University

Robert Schaffer, California State Polytechnic University, Pomona

Virtual Marketing 84Jacob M. Chacko, University of North DakotaRandy Larson, University of North Dakota

Colleges Collaborate to Offer Distance Learning Degree 87

John H. Haehl, Lewis-Clark State CollegeAnn Walsh, Lewis-Clark State CollegeBruce E. Arnold, Lewis-Clark State CollegeMicheal H. Vernon, Lewis-Clark State College

Instructional Applications of the WWW: Using the Internet to Teach POM 88

Roberta S. Russell, Virginia Polytechnic Institute and State University

Business Law and Ethics

Integrating an International Component into Legal Studies in Business Schools-Survey and Findings 89

Thomas J. Steele, University of MontanaJerry L. Furniss, University of MontanaW. Lee Schwendig, Idaho State UniversityJack K. Morton, University of Montana

Liability and Operational Issues Related to the Legal Domain of Franchising: A Review of the Literature 95Robert D. Winsor, Loyola Man/mount UniversityRalph L. Quinones, Loyola Marymount University

Update on the Phannacist's Duty to Warn 100

Marc A. Hall, Auburn University, Montgomery

Ava S. Honan, Auburn University, Montgomery

The Internet, Commerce and Personal Jurisdiction: An Evolving Paradigm 104

Gregory C. Mosier, Oklahoma State UniversityJames M. Jackman, Oklahoma State University

Corporate Spending on Ballot Measure Campaigns in Montana: Perception, Theory and Reality 107

Susan W. Dana, Montana State UniversityDavid Barnhill, Montana State UniversityShannon Taylor, Montana State University

Analysis of the Biggest Ponzi Scheme 110

Kristy L. Holtfreter, University ofWashington

Business Policy and Strategy

Likelihood of Strategic Change, Modification, and Abandonment: The Contingent Effects of Industry 111Environmental Conditions and Firms' Size and Structural Complexity

Mohsen Modarres-Fathee, Boeing Commercial Airplane GroupA. Ansari, Seattle University

Which is the Better Explanation for the Relationship between Pay Plan Design and Firm Performance: Life 118Cycle or Environmental Uncertainty?

B. Wayne Rockmore, Mercer UniversityThomas W. Zimmerer, East Tennessee State UniversityRonald F. Green, East Tennessee State University

A Framework for Supplier Integration in Supply Chain Management 121

Suresh S. Prabhu, Clark Atlanta UniversitySalil Talpade, State University of West GeorgiaNarendar Ramarapu, University of Nevada, Reno

Group (Team) Assignment for the Business Policy Simulation Game • 122

Lewis A. Myers, Jr., St. Edward's University

Time Efficiency and Organizational Delayering 123

Alexander Talalayevsky, Chapman UniversityManuel Nunez, Chapman University

Cases

Rush Hour At 10,000 Feet: USAF Pilot Training Capacity Analysis 124

Michael R. Weeks, United States Air Force AcademyKevin J. Davis, United States Air Force AcademyJames K. Lowe, United States Air Force AcademyBrian Rizzoli, United States Air Force Academy

Baseline Racquet Sports: Integrating Strategic Marketing and Cost Management 125

Joseph G. Donelan, University of Northern ColoradoEdward A. Kaplan, Ernst & Young, LLPJoe Alexander, University of Northern Colorado

Consumer Behavior and Marketing Mix

Applications of the Theory of Cognitive Dissonance in Marketing 126

Robert D. Winsor, Loyola Man/mount UniversityLucretia Hesperich, Loyola Marymount University

Cultural Marginality and Ambivalence Among Asian Students in the U.S.: An Empirical Perspective 131

Mary Gregory, California State University, San BernardinoNabil Y. Razzouk, California State University, San Bernardino

Tonghathai Kongsupol, California State University, San Bernardino

Consumer-Based Interactive Marketing Model 134

Yasuhiko Tamura, Gunma University

Consumer Aggravation and Embarrassment: Negative Emotions in the Retail Setting 137

Al Petrosky, California State University, Stanislaus

An Examination of Short-Term Retail Grocery Advertising Effects on Consumer Elasticities 142Chris I. Enyinda, Alabama ASM UniversityAlphonso O. Ogbuehi, Saint Joseph's University

Effectiveness of Using Athletes in Advertising Consumer Products 145

R. "Vish" Viswanathan, University of Northern ColoradoFrank Veltri, University of OklahomaDavid Stotlar, University of Northern Colorado

Role Portrayal of Men & Women in Men's & Women's Magazines 151

Bert J. Kellerman, Southeast Missouri State UniversityJanet Miller, Magna Tel, Inc.Peter J. Gordon, Southeast Missouri State University

Mindless Consumer Responses to In-Store "Savings" Tags 155

Kathy L. Pettit-O'Malley, University of IdahoCarl S. Bozman, Gonzaga UniversityTerrell G. Williams, Western Washington UniversityJeffrey Bailey, University of Idaho

Finance

Mutual Fund Shareholder Reports: An Analysis of Quality and Performance 156

Burton F. Schaffer, California State University, SacramentoDale D. Pletcher, California State University, SacramentoHamid Ahmadi, California State University, Sacramento

Volatility, Market Capitalization, and Exchange Rates 159

Bahram Adrangi, University of PortlandKambiz Raffiee, University of Nevada, Reno

Construction of an Optimally Diverse Portfolio 162

Peter M. Ellis, Utah State University

Financial Miscalculations 165

Kashi Nath Tiwari, Kennesaw State University

Can Derivatives Provide Relief to Banks? 168

Kashi Nath Tiwari, Kennesaw State University

Bank Scale and Scope Economies in California 171

K. C. Tseng, California State University, Fresno

Impact of Marked-To-Market in Hedging with T-Bond Futures and S &P Index Futures 174Jeong W. Lee, University of North DakotaShari Hensrud-Ellingson, University of North Dakota

Intra-Day Arbitrage in the Singapore Euro-Dollar Options & Futures Markets 177Mahendra Raj, Robert Gordon UniversityPrakash L. Dheeriya, California State University, Dominguez Hills

A Comparative Analysis of Anomalies and Daily Returns in Emerging Asian Stock Markets 180

David J. Kim, Indiana State UniversityT. Chotigeat, Nicholls State UniversitySang-Hoon Kim, Montclair State University

The New DJIA and Component Price Momentum 183

Darrol J. Stanley, Pepperdine University

Steven R. Ferraro, Pepperdine University

The Relationship of Share Repurchases and Stock Price Performance 186

Steven R. Ferraro, Pepperdine UniversityDarrol J. Stanley, Pepperdine University

Currency Futures Trading Strategies: An Adaptive Logic Network Approach 188Kevin Bracker, Pittsburg State UniversityKen Cogger, University of KansasKurt Fanning, Central Missouri State University

Intra-day and Day-of-the-Week Patterns in Relative Put and Call Prices and Bid-Ask Spreads 191

John B. Broughton, Chapman UniversityMichael N. Baur, Ball State University

Auto Financing by Manufacturers 199

Richard PonArul, California State University, ChicoRobert Haney Scott, California State University, Chico

Inventory Financing Decision Under Risk Aversion 201

Suresh C. Srivastava, University of Alaska, Anchorage

The Relationship Between Bank Risk and Deposit Insurance Premiums 205Gordon V. Karels, University of Nebraska, LincolnMarsha Weber, Moorhead State University

Growth and Value: The Case of Some Emergent Countries 209Newton Carneiro Da Costa, Jr., Universidade Federal de Santa Catarina/PPGEP, BrasilAnete Alberton, Universidade do Vale do Itajai, BrasilRosilene Marcon, Universidade do Vale do Itajai, BrasilRodrigo Bandeira De Mello, Universidade do Vale do Itajai, Brasil

A Rational Expectations Test of the Size Anomaly 210Donna M. Dudney, University of Nebraska, LincolnGordon V. Karels, University of Nebraska, Lincoln

Adaptation Level, 'Animal Spirits,' Expectations, and Self-Organized Criticality 215

Elliott Middleton, Metropolitan State University, Minneapolis

2001: The Dow Jones at 11,500 - Rational or Irrational Exuberance 216

James Martinoff, Pepperdine UniversityDarrol J. Stanley, Pepperdine UniversityClinton M. Bidwell, III, C. M. Bidwell & AssociatesLouis Navellier, Navellier & AssociatesPaul Rabbit, Oppenheimer& Company

EMH and Blue Chip Companies, Are They Destined to be Bedfellows for Much Longer? 218

Sudesh Ram Sangray, University of Luton

Global Business

The Meeting Again Mexico-Canada and its Implications. Some Initial Results and Potentialities before 220NAFTA.

Jose G. Vargas-Hernandez, Carleton University

Juan Gonzalez-Garcia, Universidad de Colima

Why Is Mexico's Management Culture So Inefficient? 221

Rutilio Martinez, University of Northern Colorado

Affirmative Actions as Seen by Business Majors in the U.S. and South Africa 224

C. Richard Scott, Metropolitan State College of DenverJudith DeLouche Scott, Metropolitan State College of DenverTrevor Amos, Rhodes University

A Time-Model of Cashflows for International Firms: Resrictions 225

Kashi Nath Tiwari, Kennesaw State University

Investigating the Decision to Export to Mexico by Medium-Size U.S. Instrument Manufacturers 228

James S. Moore, Indiana-Purdue University, Fort WayneZoher E. Shipchandler, Indiana-Purdue University, Fort Wayne

Saudi Arabia: Impediments to Application of Managerial Know-How 231Ugur Yavas, East Tennessee State University

The Agricultural Market of China: Opportunities, Challenges and Suggestions 234Diana Eadington, University of San FranciscoZhan G. Li, University of San Francisco

Changes in Expectations of Latvian Business Students From 1992 to 1997 240

Gundars E. Kaupins, Boise State University

Veronika Bikse, University of Latvia

Corporate Manufacturing Strategy in the Small to Medium-Sized Manufacturing Firms in the Textile Industry 244Jorge A. Duran E., Universidad de las Americas, PueblaPatricia Cortes, Universidad de las Americas, Puebla

Sandra Hernandez, Universidad de las Americas, Puebla

Forecasting Practices in the NAFTA Region Companies: A Mexican Perspective 247Jorge A. Duran E., Universidad de las Americas, PueblaBenito E. Flores, Texas ASM University

Assessing the Financial Strength of Firms Listed on the Warsaw Stock Exchange: A Preliminary Analysis 248Using an MDA Model

Richard D. Gritta, University of PortlandDariusz Kalinski, Warsaw School of EconomicsMaciej Frankowski, Warsaw School of EconomicsArtur Kowalski, Warsaw School of Economics

An Investigation of the Relationship Among Executives' Perception of Environmental Uncertainty, Strategic 254Choice and Firm Performance: A Study of U.S. and Foreign Owned Firms

B. Wayne Rockmore, Mercer UniversityThomas W. Zimmerer, East Tennessee State UniversityPhillip E. Miller, East Tennessee State University

U.S. Stock Prices and the Dollar: An Empirical Analysis 257

Mehdi Salehizadeh, San Diego State University

Feraidoon (Fred) Raafat, San Diego State University

William R. Sherrard, San Diego State University

High-Technology Exports of Developing Countries: Does the Exchange Rate Matter? 260

Chandana Chakraborty, Montclair State UniversityGlenville Rawlins, Montclair State University

An Application of Shift-Share Model to Tourism: Results and Implications 262

Jafar Alavi, East Tennessee State UniversityMahmoud M. Yasin, East Tennessee State University

Canadian Export Intermediaries 265

Roberto Solano-Mendez, Universidad de las Americas, PueblaJan Propeck, Universite of Quebec, MontrealTonantzin Gonzalez, Universidad de las Americas, Puebla

Challenges and Opportunities Related to Making Direct Foreign Investment Decisions in the People's 268Republic of China

James Martinoff, Pepperdine UniversityArthur Feng Jiao, Pepperdine University

Technological Change: Conventional Wisdom and Critical Assessment 276

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

Innovative Education

The Power of Mental Routines: The Growing Need for Managing Cerebral Automaticity 279

Otto Altorfer, Attitude Dimensions

The Most Common Writing Errors Made by Accounting Students 283

G. E. Whittenburg, San Diego State UniversityMarie Flatley, San Diego State University

Writing to Leam Economics: What College Instructors Can Learn From Physicians 286Okeleke Nzeogwu, Texas ASM University, Corpus Christi

The Use of E-Mail in Professor/Student Communication 289

Nancy T. Frontczak, Metropolitan State College of DenverRobert S. Heiser, Metropolitan State College of Denver

Benchmarking the Undergraduate Curriculum-An Alternative Approach 29A

Gary Tallman, Northern Arizona UniversityMary Piotrowski, Northern Arizona University

Student Attitudes, Performance, and Strategies in a Simulation Competition Based on a Controlled Product- 297Market-Entry Game Structure

T. Richard Whiteley, West Virginia State CollegeA. J. Faria, University of Windsor

Computer Literacy Issues: Challenge Exams 306

Thomas E. Hebert, California State University, SacramentoNancy Tsai, California State University, SacramentoJennifer L. Barries, California State University, Sacramento

Evaluating Academic Admission Candidates Using an Expert System: A Case Study 307

Gregory M. Applegate, Indiana-Purdue University, Fort WayneJames S. Moore, Indiana-Purdue University, Fort Wayne

Can the "Virtual Classroom" Prepare MIS Majors for the Job Market? 310Nicholas John Robak, Saint Joseph's UniversityPatrick William Devine, Saint Joseph's University

Voluntary Income Tax Assistance and Electronic Filing 316

Nathan Oestreich, San Diego State University

Carol Venable, San Diego State University

Martha Doran, San Diego State University

Relearning the Business of Higher Learning: An Open System Approach 317

Mahmoud M. Yasin. East Tennessee State UniversityAndrew J. Czuchry, East Tennessee State UniversityJames Martin, East Tennessee State UniversityRay Feagins, Sprint

Learning Writing by Grading: Applications in Accounting Education 320

Sheldon R. Smith, Brigham Young University, Hawaii

Entrepreneurship at Ridgeview High School: A Partnership Among University, K-12 and Business 323

Curtis L. DeBerg, California State University, ChicoRichard N. Davis, California State University, ChicoBarbara Kemp, Ridgeview High School

Application of Expert Systems to Business Education for Working Adults 326

Owen P. Hall, Pepperdine UniversityFarzin Madjidi, Pepperdine University

A Comparative Evaluation of Local and Distance Learning: Flashlight on Educational Uses of Technology 336

Priscilla Chaffe-Stengel, California State University, Fresno

A Strategy to Implement the AECC Model in Accounting Education 339

Richard D. Hulme, California State Polytechnic University, PomonaKeith B. Ehrenreich, California State Polytechnic University, Pomona

Innovative Methods of Teaching Advanced Accounting 342

Jagat P. Jain, Niagara UniversityAlfonso R. Oddo, Niagara University

The Development of a Multimedia Module for an MIS Course 343

Sasan Rahmatian, California State University, FresnoCharlotte J. Hiatt, California State University, Fresno

These Student Presentations are Driving Me Crazy! A "Real World" Survival Guide 346

Randy J. Anderson, California State University, FresnoLydia E. Anderson, Fresno City College

Student Learning Styles, Satisfaction And Performance 347

James L. Freeman, Metropolitan State College of DenverRoberta C. Hanson, Metropolitan State College of Denver

Faye Rison, Metropolitan State College of Denver

Teaching And Learning In A PC Lab: Issues For Discussion 350

Andrew D. Luzi, California State University, Fullerton

An Intranet-Assisted Approach To Curriculum Design For CIS Classes 353Jay M. Lightfoot, University of Northern Colorado

Management Information Systems

A New Approach to Evaluate Ongoing R&D Projects 356

Mysore Ramaswamy, Southern University

On A Unified Framework for Building Neural Expert Systems 360Dat-Dao Nguyen, Concordia UniversityDennis S. Kira, Concordia University

Integrated Artificial Intelligence Technologies Present Unique Decision Support Capabilities 364Hossein Bidgoli, California State University, Bakersfield

IS Professionals and User Community: Managing IS/User Relationships by Providing Value-Added Services 367

Lara Preiser-Houy, California State Polytechnic University, PomonaCarole E. Agres, Rockwell International

Online Assessment as Learning 371

Ronnie L. Moss, Northwest Missouri State University

Kim Praechter, Northwest Missouri State University

Transitions in Information Technology 374

Marcos P. Sivitanides, Southwest Texas State UniversityJames R. Cook, Southwest Texas State UniversityFrank G. Landram, West Texas A&M University

Web-Based Training: Issues and Challenges 375

Nafisseh Heiat, Montana State University, Billings

Creativity & Information Systems Analysis & Design 378Abbas Heiat, Montana State University, BillingsNafisseh Heiat, Montana State University, Billings

Adaptive Object-Oriented Programming in Systems Analysis and Design 381

Shubhada Dhake, California State University, SacramentoPeter C. Johnson, California State University, Sacramento

Reengineering the CPA from the Reengineered Corporation 384

Jeffrey Jones, California State University, SacramentoPeter C. Johnson, California State University, Sacramento

An Intranet-Based Coordination Information System: Architecture and Case Study 387

Dorothy M. Fisher, California State University, Dominguez HillsWang-chan Wong, California State University, Dominguez HillsJonathan P. Gilbert, Sun Microsystems Computer CompanyJay Kilby, Cisco Systems, Inc.

Visual Basic's Active X Controls: A Tutorial 391Mark G. Simkin, University of Nevada, Reno

Progress Report: EDI via the Internet 394

Rebecca Angeles Hendon, Montclair State UniversityDonald W. Hendon, Universiti Putra Malaysia

Journal Placement of Articles by Teaching Area and Doctoral Study Area 397

Thomas S. Brown, Southwest Missouri State UniversityJames T. Brown, Southwest Missouri State University

Templates in SQL Data Access Statement Development: The Good, The Bad, and The Ugly 398

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

JAVA A Programming Language for Internet 399

Jagannathan V. lyengar, Jackson State UniversityArun Kumar, Jackson State UniversityDharam S. Rana, Jackson State University

Improving Productivity in Information System Development 400

Lewis A. Myers, Jr., St. Edward's University

Integrating Web-Based Intranet Technology with Executive Information Systems 401

Jin Wang, Matsushita Electric CorporationDavid C. Yen, Miami UniversityHoun-Gee Chen, National Chung-Cheng University

Data Mining: Techniques and Applications 404H. Michael Chung, California State University, Long Beach

Marketing Management and Strategy

Profiling the Donor Markets for Individual Charities 405

Chike Okechuku, University of Windsor

T. Richard Whiteley, West Virginia State College

Roger Heeler, York University

Marketing Information System Usage in Taiwan and U.S.: A Comparison of Top Companies 409

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

The Integration of Marketing and Manufacturing Decisions and its Impact on the Performance of the 412Company: Mexico (General Managers Perception)

Benito E. Flores, Texas A&M UniversityRoberto Solano-Mendez, Universidad de las Americas, PueblaRigell Melgarejo-Brito, Universidad de las Americas, Puebla

The Market Orientation Process in Insurance Companies 414

Jan-Erik Jaensson, Umea University

Management and Organizational Behavior

Whom to Trust: Influences on Response to Wrongdoing in an Organization 417

John P. Keenan, University of Wisconsin, MadisonDavid A. McLain, Virginia State University

Virtual Training: An Outsourcing Model for the 21st Century Organization 421

Mark J. Safferstone, Mary Washington College

The Use of Activity Vector Analysis as a Model for Training Needs Assessment and Organizational 422Development

Nicholas Di Marco, Webster University

Role Perception Influences upon Temporary Employee Job Attitudes 426

Jeffrey P. Slattery, Northeastern State University

Computer Self-Efficacy and Outcome Expectations and Their Impacts on Behavioral Intentions to Use 428Computers in Non-Volitional Settings

Robert W. Stone, University of the PacificJohn W. Henry, Georgia Southern University

The Exploration of Moderators of the Job/Life Satisfaction Relationship: A Field Study 431

Stephen Schepman, Central Washington UniversityConnie Brockman, Central Washington University

The Virtual Corporation: The Organization of the 21st Century? 434

B. Sue Kuntz, Bechtel Hanford, Inc.

David J. Lemak, Washington State University, Tri-Cities

Telecommuting in the Networked Enterprise 436Barbara R. Chrispin, California State University, Dominguez Hills

Dorothy M. Fisher, California State University, Dominguez Hills

Predicting Approaches to Conflict Resolution from Big Five Personality 439David Antonioni, University of Wisconsin, Madison

Degree of Optimism: Relationship between GPA and Perceived Quality of a Successful HRM Program 442Gerald L. Jones, California State University, FresnoKaren D. Bowerman, California State University, FresnoVictor G. Panico, California State University, Fresno

Job Satisfaction and Turnover Intentions of CPAs: The Role of Feedback, Information Availability, and 445Autonomy

Jeanne H. Yamamura, University of Nevada, RenoYvonne Stedham, University of Nevada, Reno

It's Time to Reevaluate Performance Evaluation 448

Daniel W. McAllister, University of Nevada, Las Vegas

Team Development Strategies: A Dual Paradigm Model 451

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

Assessment of Organizational Climate and Commitment: First Steps toward Organizational Revitalization 452F. Thomas Sepic, Pacific Lutheran UniversityJ. Thaddeus Barnowe, Pacific Lutheran UniversityMerlin C. Simpson, Pacific Lutheran UniversityDavid E. McNabb, Pacific Lutheran University

Management of Quality

A Comparative Study of Attitudes of U.S. and Taiwanese Managers toward Product Quality 456

Burhan F. Yavas, California State University, Dominguez Hills

George A. Marcoulides, California State University, Fullerton

ISO 9000 and Emerging Quality Standards: Implications for Service Organizations 457

Arundhati Kumar, California State University, NorthridgeElzbieta Trybus, California State University, Northridge

Service Quality Assurance Using the Standardized Kolmogoroff-Smirnoff Statistic 460

Bruce C. Raymond, Montana State UniversityHarry Benham, Montana State University

TQM in Residential Home Construction 463John H. Haehl, Lewis-Clark State CollegeAnn Walsh, Lewis-Clark State CollegeGerald W. Ramey, Lewis-Clark State CollegeArney Wick, Crescent Homes

Management of Quality: What We Have Not Discussed 464

Joseph R. Biggs, California Polytechnic State University, San Luis ObispoJ.R. Venturelli, Union Camp Corporation

Quantifying the Success of TQM Progress 467

Hossein Jamshidi, Alabama A&M University

Emeka S. Dunu, Alabama A&M University

Employee Participation, Teamwork, and Facilitation: Management Revolution, Technique, or Fad? 470

Randall Brown, California State University, StanislausGene Murti, California State University, Stanislaus

Reflections on Introduction of a New Passenger Vehicle at NUMMI 474

Gary Convis, E.V.P., NUMMITim Osborne, NTPS & Plant Administration, NUMMIAbdel El-Shaieb, San Jose State University

A Model on Measuring and Reporting Poor-Quality Cost in Health Care in South Africa 476

FNS Vermaak, University of Pretoria

Management Science and Quantitative Methods

A Mathematical Model to Facilitate Optimal Asia-Pacific Production Scheduling and International Distribution 477for an International Aluminum Company

Miles G. Nicholls, Swinburne University of Technology

Use of the Analytic Hierarchy Process in Evaluating Employment Candidates 482

Frank A. Taylor, Texas A&M University, KingsvilleAllen F. Ketcham, Texas A&M University, KingsvilleDarvin Hoffman, Texas A&M University, Kingsville

A Relation between Stochastic Bargaining with Offer-Dependent Break-Down Probabilities and the Non- 485Symmetric Nash Solution

Ferenc Szidarovszky, University of Arizona

Tabu Search Model Selection in Multiple Regression Analysis 488

Zvi Drezner, California State University, Fullerton

George A. Marcoulides, California State University, Fullerton

Said Salhi, University of Birmingham

An Inference Model Based on Rough Sets Applied to Forecasting Hospital Revenues 491

Henry Amato, University of Nevada, Reno

Rafik Beekun, University of Nevada, Reno

SNAPP: An Innovative Network Alternative to PERT 492Rodger G. Holland, Columbus State UniversityWilliam C. Hamilton, Columbus State UniversityRonald W. Hilton, Cornell University

A Simulation Study of the Effectiveness ofthe LP-q Model for Linear Programming-Based Multigroup 495Discriminant Analysis

Alan A. Brandyberry, Grand Canyon University

A Quantitative Analysis of Bad Debt in Hospitals 496

C. Christopher Lee, Central Washington UniversityIk-Whan G. Kwon, Saint Louis University

A Practical Application: Using the Premium Solver Plus for the Excel Spreadsheet for Student Advising 504

Ed Pappanastos, Troy State University

Nonlinear Integer Goal Programming in the Kaolin Industry 507

Keith Mills, Englehard IndustriesRick Hesse, Pepperdine UniversityAllen F. Grum, Mercer University

Modeling a New Product Development Project 511

Richard F. Deckro, Air Force Institute of TechnologyJohn E. Hebert, University of Akron

Communicating Post Optimality Analysis: Visualizing Sensitivity Analysis 515

Richard F. Deckro, Air Force Institute of TechnologyJack M. Kloeber, Jr., Air Force Institute of TechnologyJack A. Jackson, Air Force Institute of Technology

Production and Operations Management

Double Similarity Coefficient Analysis for Cells Formation in GT 518

David S. Ang, Auburn University, Montgomery

Charles E. Hegji, Auburn University, Montgomery

The Impact of the Internet on Supply Chain Management 521

Walz Matthais, Oregon State UniversityAshok Chandrashekar, Oregon State University

An Alternative to Stochastic Inventory Modeling When the Assumptions of Normalcy Do Not Hold? 522Bruce P. Christensen, Weber State University

Classifications of Manufacturing Goods and Effectiveness of Performance Measurement System 526

J. M. Moghaddam, California State University, Fresno

An Experimental Study ofFMC Scheduling 530

Bijayananda Naik, University of South Dakota

Applications of Inventory and Queuing Theory Techniques: A Case Study 534

Amitava Chatterjee, Fayetteville State UniversityBalasundram Maniam, Sam Houston State University

On the Depot Effect in a Multi-Echelon Inventory Model with Fixed Replenishment Intervals 537

Adriano O. Solis, Oregon State University

The Application of Experience Curve Theory to Evaluate Target Cost 541

Scott R. Hedin, Gonzaga University

Time-Based Competition in Medical Technology Innovation 544

Arun Kumar, Montclair State UniversityZhongxian Wang, Montclair State UniversitySuresh Pradhan, Montclair State University

Recent Trends in Manufacturing 547

Richard Gunther, California State University, NorthridgeGordon Johnson, California State University, NorthridgeElzbieta Trybus, California State University, Northridge

Beyond the Awards and Certifications: Service Quality Issues in Industry and Academia 549

Ray M. Haynes, California Polytechnic State University, San Luis ObispoSusan Cotler, Cuesta CollegeCindy Ferrin, Pacific BellWesley Witten, Arco Energy

Pacific Rim

JoJb Search and Job Finding Techniques of Recently Arrived Migrants 550

John B. Wielgosz, Swinburne University of Technology

Student Perceptions Related to the Use of GSS Technology 553Jacqueline A. Van Dam, Griffith University

A Scheme for the Increase of Productivity With the Use of Group Decision Making and Multiattribute Utility 556Function

Seokyoo Ahn, Kyung Hee University

The Skills of Information Systems Professionals in Australia: An Empirical Study 561

Sim Kim Lau, University of WollongongYang Ang Ang, University of WollongongGraham Winley, University of Wollongong

Agricultural Loan Evaluation Expert Systems (Alees): Validation Process 564

Kay Bryant, Griffith University

Establishing a Research Culture and Output in a Hostile Environment within an Emerging Australian 567University-A Case Study

Barbara J. Cargill, Swinburne University of TechnologyMiles G. Nicholls, Swinburne University of Technology

The Path to Failure: Where are Bankruptcy Studies at Now? 573

P.J. Cybinski, Griffith University

The Focus for Innovation in Small and Medium Service Enterprises 577Norma J. Harrison, Macquarie UniversityTerry Watson, Auslndustry, NSW State & Regional Development

Formulation of Quality Strategy Using Analytic Hierarchy Process 580

Wen-Jen Han, University of Paisley, UKWu-DerTsay, National Kaohsiung Institute of Technology

College Students' Perceptions of Computer Network Retailing and Non-Store Retailing in Taiwan 584

Chih-Chien Wang, National Cheng-Hsin UniversityWenchang Fang, National Cheng-Hsin University

Solving Shelf-Space Allocation Problem as an Extension of Knapsack Problem 593

Ming-Hsien Yang, Fujen Cathofic University

Applying an Information Flow Analysis Model to Software Development 598

Timon C. Du, Chung Yuan Christian University

C. Joe Lin. Chung Yuan Christian University

Chih-Gen Liu, Chung Yuan Christian University

Reliability Analysis for Limited-Flow Networks with Budget Constraints 602

Jsen-Shung Lin, Central Police University

Relationships Among Entrepreneurial Characteristics, Leadership Styles, and Decision Styles~A Study of 605Entrepreneurs in High-Technology Companies

Melien Wu, Chung Yuan Christian UniversityDavid Lin, Chung Yuan Christian University

An Analytic Approach to Weapon Systems Evaluation 606

Shinn Sun, National Defense Management College

Avoidance of Rank Reversal Using Utility Function 609

Shinn Sun, National Defense Management College

Large-Scale Organizational Changes: When and Why 612

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

Print Advertisements of Services in Taiwan: Content Analysis 615Kong-Fah Cheng, National Chung-Cheng UniversityS. Y. Lee, Audit Bureau of Circulation

Wei-Shang Fan, National Chung-Cheng University

Measuring Production Function and Managerial Efficiency of the Professional Baseball in Taiwan 619

Eric C. Wang, National Chung-Cheng University

A Study of MIS Curriculum in Taiwan's Undergraduate Program 622Houn-Gee Chen, National Chung-Cheng UniversityYork M. Sun, Wu-Fong Junior College

The Impact of Romantic Love and Love Expressive Products on the Duration of a Romantic Relationship-An 626Event History Analysis

Ming-Hui Huang, National Chung-Cheng UniversityShihti Yu, National Chung-Cheng University

Effects of Information Presentation, Task Type, and System Support Level on Meeting Outcomes in a Group 629Support System Environment

Kuang-Wei Wen, National Chung-Cheng UniveisityTzong-Lun Tsai, National Chung-Cheng University

On Automation of Business Processes Clustering in Business Systems Planning 633

H.S. Lee, National Taiwan Ocean University

Key Information Technology Issues for Accounting Executives in Taiwan 636Jinsheng Roan, National Chung-Cheng University

Chiu-Yen Lee. Jardin Fleming Taiwan Securities, Ltd.

An Efficient Algorithm for Linear Fractional Shortest Path Problem 639

Jinshyang Roan, Soochow University

Empirical Investigation ofLowballing Tendency among Taiwanese Auditors 644Thomas Kok-Kun Choi, National Chung-Cheng UniversityLi-Ju Chu, Central Deposit Insurance Corporation, Taiwan

The Impact on Performance for the Interaction between Manufacturing and Marketing from a Stategic 645Perspective

Li-Ling Hsu, National Central University

Shyh-Rong Fang, National Yunlin University of Science & Technology

An Empirical Study of Credit Card Fraud Detection System in Taiwan 648Dong-Her Shih, National Yunlin University of Science & TechnologyJui-Chi Shen, Kaohsiung Hospitality College

Public Policy

Policy Making with a Common Monetary Authority and Separate Fiscal Authorities and the Impact of Fiscal 650Coordination on Taxes in Monetary Unions

Gaurango Banerjee, University of Texas, Brownsville

A Quantitative Analysis of the Causes of Violence 653

Zhongxian Wang, Montclair State UniversityQiyang Chen, Montclair State UniversityArun Kumar, Montclair State University

Electronic Technology and Confidentiality of Medical Records in Managed Care: Managing the Dilemma of 656the Hippocratic Oath

Krishna S. Dhir, Penn State University, HarrisburgShiv S. Aggarwal, Edgewater Psychiatric Center, Harrisburg

CalPERS and Its Corporate Governance Program in the United Kingdom 659

Daniel R. Vellenga, California State University, StanislausArthur Herst, University of Maastricht, NetherlandsSusanne Poirters, ABN AMRO Bank, Brussels BelgiumHan Spekreijse, Open University, Heerlen, Netherlands

Reaching Voter Agreement on the Installation of Water Meters 662

Donald N. Stengel, California State University, Fresno

Economic Challenges of Public Housing Residents: Corpus Christi Case Study 666

Okeleke Nzeogwu, Texas A&M University, Corpus ChristiJames Fugate, Texas A&M University, Corpus ChristiErnesto Martinez, Texas Manufacturing Assist. Center

Strategic Implications of Controversial Public Policy 669

Vinay Kothari, Stephen F. Austin State UniversityMadison Payal Kothari, Rice University

Small Business/Entrepreneurship

Small Business Productivity in the Construction Industry 672

Bruce Dallman, Indiana State UniversityNewell Chiesl, Indiana State University

Personality Differences between Successful and Unsuccessful Entrepreneurs 675

Louis F. Jourdan, Jr., Southern Polytechnic State University

Small Business Use of the Internet as a Marketing Tool 679

Don B. Bradley, III, University of Central Arkansas

International Small Business Student Exchange Credit and Grade Transfer Model 680

Don B. Bradley, III, University of Central Arkansas

An Evaluation of Operational Efficiency of Independent Retailers 684Chrwan-jyh Ho, Oklahoma State UniversityYu-Chung Liu, Oklahoma State University

Student Papers

The Myers-Briggs Type Indicator and Gender as Predictors of Managerial and Clerical Performance Ratings 687and Promotion into Management in Customer Service

Nicholas Di Marco, Webster University

A Proposed Framework of MIS Articles: A View from One Ph.D. Student's Perspective 690

Sylnovie Spann, University of Arkansas, Fayetteville