Thesis (Ed.M.)--Boston University

Thesis (M.B.A.)--Boston University

Since the booming of the internet and the “.com” (e-commerce) in the 1990’s, everything has changed. This improvement created different areas for researchers to investigate and examine, especially in the fields of human computer interaction and social media. This technological revolution has dramatically changed the way we interact with computers, buy, communicate and share information. This thesis investigates multimodal presentations of social media review and rating messages within an e-commerce interface. Multimodality refers to the communication pattern that goes beyond text to include images, audio and media. Multimodality provides a new way of communication, as images, for example, can deliver an additional information which might be difficult or impossible to communicate using text only. Social media can be defined as a two-way interaction using the internet as the communication medium. The overall hypothesis is that the use of multimodal metaphors (sound and avatars) to present social media product r views will improve the usability of the ecommerce interface and increase the user understanding, reduce the time needed to make a decision when compared to non-multimodal presentations. E-commerce usability refers to the presentation, accessibility and clarity of information. An experimental e-commerce platform was developed to investigate the particular interactive circumstances that multimodal metaphors may benefit the social media communication of reviews of products to users. The first experiment using three conditions (text with emoji’s, earcons and facially expressive avatars) measured the user comprehension, understanding information, user satisfaction with the way in which information was communicated and social media preference in e-commerce. The second experiment investigated the time taken by users to understand information, understanding information correctly, user satisfaction and user enjoyment using three conditions (emoji’s, facially expressive avatar and animation clips) in ecommerce platform. The results of the first set experiments of the showed that the text with emoji’s and the use of facially expressive avatar conditions had improved the users’ performance through understanding information effectively and making decisions quicker compared to the earcons condition. In the second experiment, the results showed that the users performed better (understanding information, understating information faster) using the emoji’s and the facially expressive avatar presentations compared to the use of the animation clip condition. A set of empirically derived guidelines to implement these metaphors to communicate social media product reviews in e-commerce interface have been presented.

The aim of this research was to evaluate the effectiveness of blended learning as a means of delivering management development in Master of Business Administration (MBA) programmes. This research followed an interpretivist and qualitative approach, utilising multiple case study as a research method to explore the MBA programmes of three UK universities. The three case universities offered MBA programmes that were marketed as online learning, distance teaching, and face-to-face learning. Building this study around the theoretical learning models of Cookson (2000); Wilde et al. (2000) and Khan (2001), and their missing dimensions, data were collected by online questionnaires and semi-structured interviews from students and module leaders respectively. The collected data were further triangulated using document analysis to enhance the internal validity of the research. Based on the three theoretical frameworks and the missing dimensions, data analysis for interviews involved coding using a classification scheme, while data from the online questionnaire were analysed using descriptive statistics. Among many others, findings in this study show that; there is a difference between marketing, education and academic language when the language used in the marketing of MBA programmes is investigated; all the programmes in all three Universities were, in practice, blended learning programmes despite the fact that they were marketed as fully online learning, distance teaching, and face-to-face learning, respectively; and MBA pedagogy in the three case study Universities includes different pedagogies in full-time and part-time MBA programmes, i.e., more didactic on full-time and more experiential on part-time programmes. Based on these findings, this research developed a theoretical framework for MBA programmes, with new dimensions that strongly reflect the need for a clearly defined meaning of MBA pedagogy for institutions in the UK.

Multinational corporations (MNCs) are facing challenges relating to the fast changing and dynamic 21st Century global business environment. These challenges raise critical concerns relating to the strategic role of successive Nigerian governments in creating a favourable macro-environment that enhances industry competitiveness in attracting and sustaining foreign direct investment (FDI) inflows - considering the fact that since independence in 1960, there has been a significant decline in the Nigerian manufacturing industry output and contribution to the nation’s gross domestic product (GDP). These developments underpin the motivation and rationale for this thesis, which aims to provide better understanding of the dynamic nature of macro-environmental factors influencing the levels of firm competitiveness in the Nigerian manufacturing industry. To achieve this aim, the thesis adopts a pragmatists paradigm underpinned by a mix of Questionnaire Survey involving 84 MNCs operating in the Nigerian manufacturing industry, and a sample size of 925 respondents comprising of 288 Top managers, 460 Staff, and 177 Clients, and Semi-structured interviews of 5 CEOs. The data from the questionnaires and interviews were subjected to factor analysis, multiple regression analysis and content analysis using SPSS and NVivo respectively. The hypotheses tests (H1, H1a-H1e) reveal that increased perceived threats from macro-environmental factors significantly reduces the levels of firm competitiveness in the Nigerian manufacturing industry. This is supported by the evidence that, on aggregate, respondents’ perceived levels of threats from politico-legal, economic and financial, sociocultural, technological and ecological environmental factors have a statistically significant negative effect on firms’ competitiveness in the Nigerian manufacturing industry. Using Beta values, politico-legal, economic and financial, and sociocultural factors are identified as the key inhibitors; and in contrast, ecological and technological factors are identifies as the key drivers, of the levels of firm competitiveness. More specifically, on aggregate: (1) Politico-legal factors has statistically significant negative effect, (2) Economic and financial factors has a negative effect but statistically not significant, (3) Sociocultural factors has a negative effect but statistically not significant. In contrast, both (4) Technological factors, and (5) Ecological environmental factors were statistically significant with positive effects, on the levels of firm competitiveness. In addition, the results for both ‘Top Managers’ and ‘Staff’ were statistically significant, while, that for ‘Clients’ were statistically not significant. For the content analysis, a process of pre-coding, unitisation and relationship between themes was adopted. The thematic findings reveals that there is an urgent need for Top managers in manufacturing firms to continuously sense and seize market opportunities, in order to sustain firm competitiveness and to attract increased FDI inflows to the manufacturing industry. The implication of these findings from a decision-making point of view, is that in the short- medium term, strategizing managers need to focus more on the factors which have significant negative or positive effects on firm competitiveness - while in the long-term, they need to evaluate the potential future impact of the factors which at the moment do not have a significant effect on firm competitiveness. Considering the fact that the holistic framework developed in this study was not tested, future research would test the framework using a mix of quantitative and qualitative data from a case study of 3-5 Manufacturing firms in Nigeria.

<p> Many small businesses in the United States declare bankruptcy within the first 5 years of starting operations. Small business leaders may avoid bankruptcy if they would take advantage of the financial benefits associated with entering the business process outsourcing (BPO) market as service providers. BPO service providers in the United States have experienced significant revenue increases since entering this growing market. This multicase study was an exploration of the strategies small business leaders use to enter the BPO market as service providers to increase revenue and reduce the likelihood of bankruptcy in the metropolitan Atlanta, Georgia, area. The multicase population consisted of 4 small business leaders from 3 companies who successfully entered the BPO market as service providers and increased revenue. The conceptual framework for this study was the resource-based view theory. The data collection process included semistructured interviews, interview notes, and company records. Data were compiled and organized, disassembled into fragments, reassembled into sequence of groups, and interpreted for meaning. Methodological triangulation and member checking validated the trustworthiness of those interpretations. Three themes emerged from the data collected: using professional resources and personal skills to enter the BPO market; entering into trade contracts with BPO clients; and establishing and building on relationships with BPO clients. The implications for positive social change include the potential to increase the success rate of small businesses, improve and revitalize the economic and social conditions of the local community by providing jobs. </p><p>

Central to this thesis is the examination of cross border knowledge transfer mechanisms in multinational banks from emerging and advanced economies. Applying the Knowledge Based View, the Network theory, and Springboard perspective, this study advocates that exploiting and optimising knowledge synergies between subsidiaries located in different countries through knowledge transfer mechanisms is what is facilitating knowledge transfer for both multinational banks from emerging and advanced economies. By identifying and operationalizing knowledge transfer mechanisms in multinational banks, the research proves that emerging economy multinational firms do benefit from cross border knowledge mobility, and that knowledge transfer mechanisms exist in services multinational enterprises. Secondments and Communities of Practice have been identified as knowledge transfer mechanisms for an emerging economy multinational bank, while Global Job Postings and The Commercial Banking Corporate School have been identified as knowledge transfer mechanisms for an advanced economy multinational bank. The work suggest that the Network theory applies more to advanced economy multinational banks; that they do benefit more from their multinational network than emerging economy multinational banks.

Activity-based costing (ABC) is one of the most-researched management accounting areas that can improve organisational performance (OP). However, the studies on ABC and its impact on OP were still deficient and contradictory. Furthermore, ABC might be the most advantageous approaches used concurrently with ISO 9000. This study aims to investigate the impact of the extent of ABC use and the extent of ISO 9000 implementation on OP in order to identify the role of ABC and ISO 9000 in improving OP, and, in addition, to assess the combined effects of ABC and ISO 9000 on OP. Two conceptual models were developed to illustrate the relationships between variables. There were 601 usable questionnaires (19.36 percent) received; 191 organisations that adopted both ABC and ISO 9000 compared to 410 organisations that adopted only ISO 9000. Three data analysis techniques were employed: exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and structural equation modelling (SEM). EFA and CFA results provide evidence that the extent of ABC use (CA: cost analysis, CS: cost strategy, CE: cost evaluation), the extent of ISO 9000 implementation (MP: management principle, CP: Cooperation principle) and organisational performance (OPP: operational performance, FP: financial performance) are multidimensional. SEM results indicate the extent of ABC use directly improves OPP and subsequently indirectly improves FP through OPP. On the other hand, the extent of ISO 9000 implementation of organisations that adopted only ISO 9000 improves neither OPP nor FP. However, the management principle (MP) of organisations that adopted both ABC and ISO 9000 can directly improve both OPP and FP, and subsequently indirectly improve FP through OPP. The result implies a potential synergy effect of ABC and ISO 9000, which extends the body of knowledge of management accounting and quality management research.

This PhD thesis contains four main essays on financial health and firm value, with a focus on the term board structure – unitary and dual. With the exception of Chapter 1 and Chapter 6, which set out the general introduction and conclusion, each of the chapters can be considered as a standalone piece of work. In Chapter 2, we model and predict, using FTSE100 and Nasdaq100 sample data, the impact of audit committee financial experts on firm value. Model dimensions and parameters were conducted over a period of five years and allowed to change to four years, so as to ascertain lag effects. The proposed financial expert decision - making model (Throughput Model) allows us to estimate these influences. Hence, we find mixed results. Chapter 3 investigates ethical consideration influences on the role of United States, United Kingdom and German audit committees. Simultaneously, we empirically test whether financial experts may influence firm value in German Dax100 firms using the preference –based pathway. Our empirical results suggest that accounting experts exerts significant influence on firm value. Chapter 4 examines the impact of regulations on the performance of Nasdaq100 firms in the US. Our result suggest that the Sarbanes – Oxley Act has indeed changed the dynamics of business structure and improved monitoring. We find evidence of a positive significant influence of supervisory financial expert on financial health but accounting experts, negative.

This thesis reviews the expectations and outcomes of financial models used prior to the 2008 credit crisis and offers a possible solution to the management of the high variety of risks prevalent in the financial markets by ensuring each investment is properly valued as to a range of possible outcomes derived from a due-diligence process that is understood by both parties and uses a sustainable recursive economic model to benchmark such outcomes. More specifically it asks whether the failure in the 2008 Credit Crisis was due to extant models and/or whether the managers had the tools to cope with the variety of risks and strategies needed in a global, complex financial industry. Central to all financial transactions is the exchange of some form of soft or hard asset(s), that generally come under the purview of Asset Transfer Pricing Models (“ATPMs”), and an associated due diligence process designed to expose the risks, processes and rewards for the particular project at hand. Current ATPM's vary in form and do not offer a consistent method by which they are applied. They equally do not state the complete set of variables as they are usually focused on the project at hand and not on on-going management of ex-post investment or the contextual structure within which it must operate. The latter being a nested set of economic processes that are not deterministic in nature and consequently affects the project in a non-linear fashion. Though not part of a ATPMs process the due diligence associated with a project review does not stipulate whether the data is communicated effectively and fully understood such that the financial outcomes expected can materialise. The proposed solution embodies the application of new research methods from the complexity sciences such as; complexity economics, agent, information and network theories; and management cybernetics. The solution takes the form of a set of processes, similar to a due diligence approach, that ensure data is communicated effectively, outcomes are benchmarked against a sustainable business model, and that the variety of outcomes is matched by strategies that can be rapidly implemented to meet events. The sustainable business model used as a benchmark is derived from Stafford Beer’s “Viable System Model” (“VSM”) whereas a modified Klonowski “Investment Analysis Heuristic” is employed as the associated Due Diligence model to gather data. The modifications being derived from Information Theory to ensure that efficient communication of data is ensured. The data from the recursive market structure, the processes engaged by the project’s agents and the outcomes derived by the VSM are then used to benchmark performance by a modified Cellular Potts Model (“CPM”) to show how the rules and parameters evolve over time and whether the expected financial outcomes are sustainable. Alone the process described only assesses the currently available resources’ ability to provide the expected investment outcome. In order to ensure the project survives in the event of catastrophic events a prudent level of standby liquidity is required to finance whatever future strategy management perceive necessary to adapt. To this end a “Thought Experiment” and Cross-Case Analysis is conducted using the artefact as a pricing mechanism for Standby Capital, an insurance-like product that supplies liquidity and equity at the point of the event. Four resources therefore provide the central framework of the artefact: Design Science Research Methodology (“DSRM”) to develop then test its concepts; the “CPM” as a performance metric whose “Hamiltonian” references the recursive business topography of Stafford Beer’s “VSM”; and an adapted Klonowski Investment Analysis Heuristic as a Due-Diligence process. The artefact is called GHOST: a General Heuristic on System & Time. The ontological framework of the artefact moves ATPMs away from their existing deterministic to a probabilistic pricing approach that responds dynamically to changes in strategy. A major consequence of which is that time, as used in corporate finance, be shown to be process dependent and variable. The thesis concludes it is possible to develop a range of tools to manage the variety faced by modern investors/managers and offers lines of research to implement them.