Northeastern Association of Business, Economics and
Technology
Peer Reviewed Proceedings
37th Annual Meeting
October 23rd and 24th, 2014
Editors:
Norman Sigmond
Kutztown University of Pennsylvania
Cori Myers
Lock Haven University of Pennsylvania
Jerry Belloit
Clarion University of Pennsylvania
Marlene Burkhardt
Juniata College
Michael Gallagher
DeSales University
Loreen Powell
Bloomsburg University of Pennsylvania
, NABET
The Northeastern Association of Business, Economics and Technology is in its
thirty-seventh year of existence. It was originally APUBEF, the Association of
Pennsylvania University Business and Economics Faculty. APUBEF was founded
by a group of economics and business professors from the fourteen state
universities comprising the Pennsylvania System of Higher Education. Their goal
was to provide a platform for sharing and exploring scholarly work among the
business faculty of the fourteen state universities in Pennsylvania. As a result of
their efforts, the organization has sponsored an academic conference each year for
the past 37 years.
The fundamental goal of NABET/APUBEF has been to assist the business faculty
of the small colleges and universities in Pennsylvania and surrounding states. In
2006 NABET became regional in scope. At the 37th Annual Meeting authors from
eight states and 48 colleges and universities presented 89 scholarly works.
The original founders also established a referred journal, the Northeastern Journal
of Business, Economics and Technology (formerly the Pennsylvania Journal of
Business and Economics). The journal applies a double-blind review process and
is listed in Cabell’s Directory. It is published at least once each year, and has a
devoted editorial staff supported by an excellent corps of reviewers.
Proceedings of the 37th Annual Meeting
At NABET, we encourage conference presenters to complete their articles and
submit them for publication. Of the 89 presentations at the 37th Annual Meeting,
the following pages contain those papers that were completed by the authors and
submitted to the Proceedings editors. Each paper has been reviewed and edited by
two reviewers. The final section of the Proceedings is the Official Program from
the 37th Annual Meeting which includes the Abstracts for all of the 89
presentations.
Northeastern Association of Business, Economics and Technology Proceedings 2014
ii
, TABLE OF CONTENTS
THE EFFECT OF TYPE AND DIRECTION OF INFLUENCE TACTIC ON MANAGERS’ WILLINGNESS
TO ADD BUDGETARY SLACK
Sean M. Andre, York College of Pennsylvania
Marco Lam, Western Carolina University
Mark O’Donnell, York College of Pennsylvania .......................................................................................................6
DESIGNING CLASSROOM ACTIVITIES TO CREATE STUDENT ENGAGEMENT IN
INTRODUCTORY ACCOUNTING COURSES
Kathy Baughman, Juniata College........................................................................................................................... 18
ACCOUNTING STUDENTS WRITING-TO-LEARN USING SOCIAL PEDAGOGY AND TECHNOLOGY
Rajendra Bhika, LaGuardia Community College
Andrea Francis, LaGuardia Community College
Hector Fernandez, LaGuardia Community College
Nicole Maguire, LaGuardia Community College ................................................................................................... 29
*** Winner of the Best Paper Award at the 37th Annual Meeting ***
MORE EVIDENCE OF THE NEVADA EFFECT: SEC, DOJ, FBI, AND IRS REGULATORY
ENFORCEMENT ACTIONS
A.J. Cataldo II, West Chester University
Lori Fuller, West Chester University
Thomas Miller, West Chester University................................................................................................................. 35
HUMAN RESOURCE MANAGEMENTS’ PERCEPTIONS OF SUSTAINABILITY AND ITS
COMPETITIVE ADVANTAGE: A QUANTITATIVE ANALYSIS
Rhonda Clark, Slippery Rock University of Pennsylvania
John Golden, Slippery Rock University of Pennsylvania .......................................................................................56
CORPORATE TAX AVOIDANCE TRENDS: FACTS AND MISCONCEPTIONS
Robert E. Duquette, Kutztown University of Pennsylvania
David Wagaman, Kutztown University of Pennsylvania........................................................................................68
SETTING THE FOUNDATION FOR INFORMATION LITERACY IN FRESHMAN BUSINESS MAJORS
Andrea Farro, Rowan University
Michelle Kowalsky, Rowan University .................................................................................................................... 83
FINANCIAL CONSTRAINTS AND ORGANIZATIONAL CULTURE
Susan Flaherty, Towson University
Jeffrey Hillard, Stevenson University
Richard Rosecki, Towson University
Daniel Singer, Towson University ............................................................................................................................ 92
MICROFINANCE V. MACRO-FINANCE TECHNOLOGIES WHAT’S THE DIFFERENCE?
Patrice Flynn, Mount St. Mary’s University ......................................................................................................... 107
Northeastern Association of Business, Economics and Technology Proceedings 2014
iii
, THE FORTE CASE: LEARNING FROM A PONZI SCHEME
Kevin Flynn, West Chester University of Pennsylvania
Phyllis Belak, West Chester University of Pennsylvania
Glenn Soltis, West Chester University of Pennsylvania ....................................................................................... 120
A STUDY OF THE FAN MOTIVES FOR VARYING LEVELS OF TEAM IDENTITY AND TEAM
LOYALTY OF COLLEGE FOOTBALL FANS
David Gargone, Misericordia University ............................................................................................................... 132
WOMEN DIRECTORS ON PUBLIC COMPANY BOARDS: DOES A CRITICAL MASS AFFECT
LEVERAGE?
Cindy K. Harris, Ursinus College ........................................................................................................................... 139
AN EMIRICAL STUDY ON MOBILE TECHNOLOGIES TO ENHANCE 21ST CENTURY LEARNING
Kathleen Houlihan, Wilkes University................................................................................................................... 155
CONSUMER DIRECTED HEALTH PLANS AND THE ASSOCIATION BETWEEN MEDICAL SAVINGS
ACCOUNTS & PLAN CHOICE
David W. Jordan, Slippery Rock University ......................................................................................................... 161
DO BONDHOLDERS RECEIVE BENEFITS FROM BANK INTERVENTIONS?
Yili Lian, Pennsylvania State University ............................................................................................................... 171
REAL LIFE IN THE CLASSROOM: GETTING OUR STUDENTS TO ENGAGE AND THINK
CRITICALLY WITH EXPERIENTIAL LEARNING
Christine Lombardo-Zaun, Cedar Crest College ................................................................................................. 191
AN EXPERIENTIAL HYBRID MODEL OF BLENDED LEARNING IN A BUSINESS COURSE
Eric Malm, Cabrini College .................................................................................................................................... 195
USING TECHNOLOGY TO EASE THE PAIN IN THE…ASSESSMENT
Dr. Cori Myers, Lock Haven University
Dr. Peter Huegler, Lock Haven University ............................................................................................................ 202
CONTEMPORARY MANAGEMENT AUTHORS: DO THEY REALLY HAVE NEW IDEAS FOR
SUCCESS?
Cori Myers, Lock Haven University
Marcia Kurzynski, Lock Haven University ........................................................................................................... 209
INTERMEDIATE ACCOUNTING MONOPOLY PROJECT VERSION 6.0
John Olsavsky, State University of New York at Fredonia .................................................................................. 217
AN EVALUATION OF INSPECTION AND VIOLATION RATES FOR NATURAL GAS DRILLING IN
THE STATE FORESTS OF PENNSYLVANIA
John A. Pendley, Susquehanna University ............................................................................................................ 229
Northeastern Association of Business, Economics and Technology Proceedings 2014
iv
Technology
Peer Reviewed Proceedings
37th Annual Meeting
October 23rd and 24th, 2014
Editors:
Norman Sigmond
Kutztown University of Pennsylvania
Cori Myers
Lock Haven University of Pennsylvania
Jerry Belloit
Clarion University of Pennsylvania
Marlene Burkhardt
Juniata College
Michael Gallagher
DeSales University
Loreen Powell
Bloomsburg University of Pennsylvania
, NABET
The Northeastern Association of Business, Economics and Technology is in its
thirty-seventh year of existence. It was originally APUBEF, the Association of
Pennsylvania University Business and Economics Faculty. APUBEF was founded
by a group of economics and business professors from the fourteen state
universities comprising the Pennsylvania System of Higher Education. Their goal
was to provide a platform for sharing and exploring scholarly work among the
business faculty of the fourteen state universities in Pennsylvania. As a result of
their efforts, the organization has sponsored an academic conference each year for
the past 37 years.
The fundamental goal of NABET/APUBEF has been to assist the business faculty
of the small colleges and universities in Pennsylvania and surrounding states. In
2006 NABET became regional in scope. At the 37th Annual Meeting authors from
eight states and 48 colleges and universities presented 89 scholarly works.
The original founders also established a referred journal, the Northeastern Journal
of Business, Economics and Technology (formerly the Pennsylvania Journal of
Business and Economics). The journal applies a double-blind review process and
is listed in Cabell’s Directory. It is published at least once each year, and has a
devoted editorial staff supported by an excellent corps of reviewers.
Proceedings of the 37th Annual Meeting
At NABET, we encourage conference presenters to complete their articles and
submit them for publication. Of the 89 presentations at the 37th Annual Meeting,
the following pages contain those papers that were completed by the authors and
submitted to the Proceedings editors. Each paper has been reviewed and edited by
two reviewers. The final section of the Proceedings is the Official Program from
the 37th Annual Meeting which includes the Abstracts for all of the 89
presentations.
Northeastern Association of Business, Economics and Technology Proceedings 2014
ii
, TABLE OF CONTENTS
THE EFFECT OF TYPE AND DIRECTION OF INFLUENCE TACTIC ON MANAGERS’ WILLINGNESS
TO ADD BUDGETARY SLACK
Sean M. Andre, York College of Pennsylvania
Marco Lam, Western Carolina University
Mark O’Donnell, York College of Pennsylvania .......................................................................................................6
DESIGNING CLASSROOM ACTIVITIES TO CREATE STUDENT ENGAGEMENT IN
INTRODUCTORY ACCOUNTING COURSES
Kathy Baughman, Juniata College........................................................................................................................... 18
ACCOUNTING STUDENTS WRITING-TO-LEARN USING SOCIAL PEDAGOGY AND TECHNOLOGY
Rajendra Bhika, LaGuardia Community College
Andrea Francis, LaGuardia Community College
Hector Fernandez, LaGuardia Community College
Nicole Maguire, LaGuardia Community College ................................................................................................... 29
*** Winner of the Best Paper Award at the 37th Annual Meeting ***
MORE EVIDENCE OF THE NEVADA EFFECT: SEC, DOJ, FBI, AND IRS REGULATORY
ENFORCEMENT ACTIONS
A.J. Cataldo II, West Chester University
Lori Fuller, West Chester University
Thomas Miller, West Chester University................................................................................................................. 35
HUMAN RESOURCE MANAGEMENTS’ PERCEPTIONS OF SUSTAINABILITY AND ITS
COMPETITIVE ADVANTAGE: A QUANTITATIVE ANALYSIS
Rhonda Clark, Slippery Rock University of Pennsylvania
John Golden, Slippery Rock University of Pennsylvania .......................................................................................56
CORPORATE TAX AVOIDANCE TRENDS: FACTS AND MISCONCEPTIONS
Robert E. Duquette, Kutztown University of Pennsylvania
David Wagaman, Kutztown University of Pennsylvania........................................................................................68
SETTING THE FOUNDATION FOR INFORMATION LITERACY IN FRESHMAN BUSINESS MAJORS
Andrea Farro, Rowan University
Michelle Kowalsky, Rowan University .................................................................................................................... 83
FINANCIAL CONSTRAINTS AND ORGANIZATIONAL CULTURE
Susan Flaherty, Towson University
Jeffrey Hillard, Stevenson University
Richard Rosecki, Towson University
Daniel Singer, Towson University ............................................................................................................................ 92
MICROFINANCE V. MACRO-FINANCE TECHNOLOGIES WHAT’S THE DIFFERENCE?
Patrice Flynn, Mount St. Mary’s University ......................................................................................................... 107
Northeastern Association of Business, Economics and Technology Proceedings 2014
iii
, THE FORTE CASE: LEARNING FROM A PONZI SCHEME
Kevin Flynn, West Chester University of Pennsylvania
Phyllis Belak, West Chester University of Pennsylvania
Glenn Soltis, West Chester University of Pennsylvania ....................................................................................... 120
A STUDY OF THE FAN MOTIVES FOR VARYING LEVELS OF TEAM IDENTITY AND TEAM
LOYALTY OF COLLEGE FOOTBALL FANS
David Gargone, Misericordia University ............................................................................................................... 132
WOMEN DIRECTORS ON PUBLIC COMPANY BOARDS: DOES A CRITICAL MASS AFFECT
LEVERAGE?
Cindy K. Harris, Ursinus College ........................................................................................................................... 139
AN EMIRICAL STUDY ON MOBILE TECHNOLOGIES TO ENHANCE 21ST CENTURY LEARNING
Kathleen Houlihan, Wilkes University................................................................................................................... 155
CONSUMER DIRECTED HEALTH PLANS AND THE ASSOCIATION BETWEEN MEDICAL SAVINGS
ACCOUNTS & PLAN CHOICE
David W. Jordan, Slippery Rock University ......................................................................................................... 161
DO BONDHOLDERS RECEIVE BENEFITS FROM BANK INTERVENTIONS?
Yili Lian, Pennsylvania State University ............................................................................................................... 171
REAL LIFE IN THE CLASSROOM: GETTING OUR STUDENTS TO ENGAGE AND THINK
CRITICALLY WITH EXPERIENTIAL LEARNING
Christine Lombardo-Zaun, Cedar Crest College ................................................................................................. 191
AN EXPERIENTIAL HYBRID MODEL OF BLENDED LEARNING IN A BUSINESS COURSE
Eric Malm, Cabrini College .................................................................................................................................... 195
USING TECHNOLOGY TO EASE THE PAIN IN THE…ASSESSMENT
Dr. Cori Myers, Lock Haven University
Dr. Peter Huegler, Lock Haven University ............................................................................................................ 202
CONTEMPORARY MANAGEMENT AUTHORS: DO THEY REALLY HAVE NEW IDEAS FOR
SUCCESS?
Cori Myers, Lock Haven University
Marcia Kurzynski, Lock Haven University ........................................................................................................... 209
INTERMEDIATE ACCOUNTING MONOPOLY PROJECT VERSION 6.0
John Olsavsky, State University of New York at Fredonia .................................................................................. 217
AN EVALUATION OF INSPECTION AND VIOLATION RATES FOR NATURAL GAS DRILLING IN
THE STATE FORESTS OF PENNSYLVANIA
John A. Pendley, Susquehanna University ............................................................................................................ 229
Northeastern Association of Business, Economics and Technology Proceedings 2014
iv
