Engaging Entrepreneurial Spirits: The Norse Marketplace at Northern Kentucky University

Jeffrey Varrone, Northern Kentucky University, Kentucky USA.

Dekuwmini Mornah, Northern Kentucky University, Kentucky USA.

Zac Strobl, Northern Kentucky University, Kentucky USA.

Sarah Lingren, Northern Kentucky University, Kentucky USA.

ABSTRACT

This case study examines the Norse Marketplace, an innovative student engagement initiative at Northern Kentucky University designed to address engagement challenges among commuter and first-generation students while promoting entrepreneurial development. Drawing upon Kolb's experiential learning theory and Kuh's student engagement framework, the study analyzes the initiative's effectiveness in creating accessible engagement opportunities and fostering entrepreneurial mindsets across disciplines. The inaugural marketplace attracted 700 participants with 50 student businesses, achieving high satisfaction ratings (4.44/5) and meaningful economic impact ($2,526.70 in reported sales – 0nly 32 percent reporting). Analysis reveals that integrating entrepreneurial education with student engagement programming can effectively address participation barriers while providing valuable experiential learning opportunities. This case study contributes to understanding innovative engagement strategies in higher education, particularly for institutions serving commuter and first-generation student populations, while offering practical insights for developing similar initiatives.

Keywords: student engagement, entrepreneurial education, commuter students, experiential learning, higher education

Math Puzzles as Optimization Models: Pegg’s Mail-Order Pricing Problem

Robert C. Forrester, Midwestern State University - Wichita Falls, Texas, USA

Mike C. Patterson, Midwestern State University - Wichita Falls, Texas, USA

ABSTRACT

The increasing adoption of business analytics has generated higher demand for students proficient in this field. Consequently, the use of puzzles as a pedagogical approach to teaching business analytics is gaining popularity in classroom settings. The models presented in this paper are designed to illustrate how one can utilize existing software approaches to formulate and solve a wide range of optimization challenges. The math puzzle selected to illustrate the process of formulating the problem as an optimization model is written by Ed Pegg (Downloaded on January 6, 2024 from http://www.mathpuzzle.com /BrainBustersFinal.pdf):  Al, Bob, Cal, Dot, and Ed all bought items from the mail-order magazine. Al & Bob paid $150, Bob & Cal paid $200, Cal & Dot paid $170, Dot & Ed paid $210, and Ed & Al paid $100. How much did each person spend?©

Keywords: Spreadsheet, Model, Optimization, Recreational Math, Excel Solver, LINGO

Subjective Norms, Word-Of-Mouth, and Use Intention

Nazim Taskin, PhD - Bogazici University, İstanbul, Turkiye

Sweety Law, PhD - California State University East Bay, Hayward, CA

Jacques Verville, PhD

ABSTRACT

This study examined the relation between subjective norms and user intention in a wearable sharing-technology innovation.  Based on field research of active users at two sites (one institution in USA and the other in New Zealand), the paper presents a new perspective to rethink subjective norms.  An online survey was conducted using an instrument developed by adapting previously validated scales.  The article reports the findings from an international cross-section of senior year college students.  Although attending university, more than 70% held jobs with at least one-third holding full-time employment.  More than 50% were 25 years and older and 18% were studying in a graduate/post-graduate program.  Given the non-traditional demographics of the student-participants, mature considered responses relevant to the workplace might be assumed, quite different from students who are fresh out of high school with little to no work experience.  The major finding indicates that subjective norms are more likely malleable attitude-rationale developments arising from interaction dynamics, than held beliefs about what important others think.  For future researchers, this paper presents a theoretical model of the relation between word-of-mouth and subjective norms affecting user intention and use continuance.  For information system and general management instructors, the insights offer guidance for change management.  For business managers planning information systems changes, the paper suggests why they may wish to consider an interpersonal view of subjective norms as it affects organizational systems and how they may go about its implementation. 

Keywords: Sharing technology, innovation adoption, subjective norms, word-of-mouth, innovation attributes, and use intention

Evaluating the Liquidity of Retailers Terminating

Operations: Lessons to Take to the Classroom

Martin Gosman, Wesleyan University, Middletown CT, USA

Mathius Gazi, Wesleyan University, Middletown CT, USA  

Liam Kennedy, Wesleyan University, Middletown CT, USA

Sophia Lindus, Wesleyan University, Middletown CT, USA

ABSTRACT

Although firms that go defunct usually have precarious liquidity situations, how often do the financial ratios highlighted in accounting and finance textbooks provide a warning sign? To address this issue, eighteen retailers that issued their last 10-Ks for fiscal years 2007 through 2018 are matched with similar retailers that continued in business. Little differentiation is seen when current ratios are compared for both sets of firms, as many about-to-be defunct firms continue to report very respectable current-ratio levels. On the other hand, the two sets of firms are clearly distinguished from one another when the focus turns to a cash-oriented liquidity measure, specifically the operating cash flow ratio. In contrast to their surviving peers, the defunct firms reported little if any operating cash in their last 10-K. Cash is what a firm uses to pay its bills, and the current assets of accounts receivable and inventory do not provide a direct substitute for cash when a firm faces a liquidity crises. In a teaching note that follows, students examine whether warning flags were sent up by the two liquidity measures in nine recent retailer bankruptcies and address discussion question that enable them to revisit key points raised in the case.

Keywords:  financially challenged firms, liquidity analysis, current ratio, operating cash flow ratio

Experiential Learning: Boosting Student Perception and Interest with Data Analytics Projects in An Undergraduate Information System Course

Jian (Denny) Lin, Naveed Saleem, Michael Yu-Chi Wu and Nanfei Sun

Management Information Systems - University of Houston, Clear Lake

Houston, Texas 77058   USA

ABSTRACT

This paper presents a successful practice for integrating data analytics projects into an introductory Management Information Systems (MIS) course for teaching non-MIS undergraduate students at a business school. Guided by principles of experiential learning, the course employs Microsoft Access, Excel, and Tableau, enabling students to work with real-world data. Through these projects, students deepen their understanding of concepts such as data, information, databases, data analysis, and business intelligence, while also developing essential software skills. Notably, students’ interest in data analytics projects—particularly those utilizing real-world data—surpasses that of traditional textbook assignments. This approach significantly enhances students' perceptions of the knowledge gained and their interest in modern information systems.

Keywords: introduction course, management information systems, experiential learning, data analytics

Business Students’ Perception of Personal and Earnings Management Ethics: The Role of Emotional Intelligence

Rafik Z. Elias, California State University, Los Angeles, CA USA

ABSTRACT

Significant research has documented the necessity of developing ethical awareness among business students and the importance of psychological variables in shaping this development. The current study examines the psychological variable of trait emotional intelligence and its relationship with business students’ ethical perception. Using a sample of undergraduate and graduate business students, the study found that students who scored higher on emotional intelligence were more likely to behave ethically in personal and business ethics situations. Earnings management actions that benefited the company were compared to those that harmed the company. Students with high emotional intelligence perceived earnings management actions that benefited the company as more unethical compared to students who scored lower on emotional intelligence. Business instructors should consider discussing psychological factors, especially emotional intelligence, in their business ethics courses.

Keywords: Business Ethics, Earnings Management, Emotional Intelligence.

A Framework for Using Virtual Experiences in Auditing Courses

Aamer Sheikh, Quinnipiac University, Hamden, Connecticut, USA

Kathleen Simione, Quinnipiac University, Hamden, Connecticut, USA

Kenneth Ryack, Quinnipiac University, Hamden, Connecticut, USA

Harrison Bass, Forage (EAB), New York, New York, USA

ABSTRACT

Auditing is a subject matter area in which it is often difficult to obtain practical experience without completing an internship before graduation. Yet students often struggle to understand auditing concepts without experiencing how an audit of the financial statements is conducted in the real world. This paper introduces a framework for the use of virtual work experiences that help students understand the different parts of the financial statement audit process. Forage (now part of EAB) has partnered with leading accounting firms to offer free virtual experiences in auditing to students around the world. It is expected that students will not only benefit from the specific experiences in auditing, but that these experiences may also help them become more interested in auditing as a profession. These virtual experiences align with content on the new CPA exam and also help meet the latest iteration of the AACSB International accreditation standards for both business and accounting by fostering a unique environment for students to develop technical and professional skills and apply those skills in a real-world environment.

Keywords: AACSB International Assessment, Auditing, Course Design, Course Materials, Virtual Experiences

Serving Up Entrepreneurship:

The Food Truck Experience as a Pedagogical Innovation

Silviana Falcon, Florida Southern College, Lakeland, FL, U.S.A.
J. Michael Tracy, Florida Southern College, Lakeland, FL, U.S.A.

ABSTRACT

This article presents an integrated experiential learning module designed to introduce first-semester freshman business students to entrepreneurship in action. Developed as a core component of Florida Southern College’s Barney Barnett School of Business and Free Enterprise (BBSBFE) first-year learning community, the module combines simulation, live events, and reflective journaling to create an immersive learning experience. By establishing a shared foundation for business concepts such as branding, pricing, and customer service, the module supports deeper engagement and application in subsequent coursework. The case study highlights the background, implementation, and outcomes of the Food Truck Experience, with data demonstrating its effectiveness in fostering entrepreneurial mindset, critical thinking, and collaboration. The adaptability of the module as a foundational activity underscores its potential as a replicable model for institutions seeking to enhance student engagement, skill development, and long-term academic success.

Keywords: Entrepreneurial mindset, reflective journaling, collaborative learning, student engagement, experiential pedagogy.

In Consideration of Space and Time:  Factors Influencing Ethical Decisions in Early-Career Accounting Students

Ricki Livingston, University of Connecticut – Storrs, Connecticut, USA

ABSTRACT

This study uses recent innovations in education to examine how work location and decision time influence ethical decisions in early-career accounting. Grounded in the Fraud Triangle Theory, the research hypothesizes that both situational factors impact ethical decision quality, with professional experience and gender as potential moderators. Using data from 172 Masters of Accounting students over two years, the study analyzes responses to ethical dilemma scenarios through descriptive statistics and hierarchical regression analysis. Results indicate that students who are collocated and use less deliberation time may make better ethical decisions. These findings contribute to pedagogical literature by highlighting the role of work location and decision time in ethical reasoning. Additionally, the study provides insights for universities, CPAs and accounting firms, emphasizing the importance of ethical awareness, worker oversight, and workload management to maintain ethical decision-making standards.

Keywords:  professional accounting, ethics, fraud triangle theory, decision quality, deliberation, decision making, time, and AICPA Code of Professional Conduct

Rethinking Market Power: A Pedagogical

Framework for Teaching Monopsony in Labor Markets

Mark A. Nadler, Ph.D. Ashland University, Ohio, USA

Jeffrey E. Russell, Ph.D.  Ashland University, Ohio, USA

ABSTRACT

Monopsony has historically received limited attention in economics due to its portrayal as a rare, extreme case of single-buyer control in input markets.  As Milton Friedman described, it was seen as “little more than a theoretical curiosum.” However, renewed interest in minimum wage policy, union power, and income inequality has brought monopsony back into focus.  Modern theory now treats employer market power as a continuum, with growing evidence of its relevance. Despite this, monopsony remains underrepresented in Principles of Economics textbooks. This paper addresses that gap by offering instructors a framework and real-world examples to teach monopsony and monopoly power in both input and output markets, enhancing student understanding of market power and structure.

Keywords: Monopsony, Market Structures, Pareto Inefficiency, Minimum Wage

Exploring the Effectiveness of Electronic Service-Learning in Business Education: A Comparative Analysis with Traditional Service-Learning

Retha A. Price, Mississippi College - Clinton, Mississippi, USA

Tammy Y. Arthur, Mississippi College - Clinton, Mississippi, USA

Kevin P. Pauli, Mississippi College - Clinton, Mississippi, USA

ABSTRACT

Many studies have documented the benefits of service-learning where students engage in community service activities that enhance understanding of course content. With the growth of online education, electronic-service learning (E-SL) has emerged as a means of providing experiential learning opportunities for online students. Research, however, on the efficacy of E-SL is limited and the results are mixed. This paper presents and tests a framework for comparing traditional SL and E-SL in undergraduate business courses, focusing on potential differences in experiences and learning outcomes. Our pilot study showed that both SL and E-SL students reported similar experiences in terms of reflection activities and academic content integration, but differences in community partner interaction.  Additionally, students across both delivery modes reported similar academic and professional skills outcomes, while students engaged in E-SL reported lower attainment in civic learning.

Keywords: electronic-service-learning, online service-learning, service-learning, online learning

Enhancing the range of Service-Learning Opportunities in an Accounting Information System course and overcoming Professor Time Constraints

Robert O’haver, Northeastern University (Boston, MA, USA)

 ANSTRACT

Service learning (“SL”) in accounting has largely focused on the VITA tax program.  The extant research has found this mode of learning to be effective.  Furthermore, SL is tied to some of the directions espoused in the profession to help stem the decline in accounting concentrators nationally.  This paper is designed to fit this literature context by demonstrating a wider range of SL applications in upper-level accounting courses to increase the appeal of the SL modality.  Additionally, this paper provides insights and suggestions to enable professors to be more impactful should they decide to integrate SL projects into their courses and to have some strategies to address the time constraint (i.e., limits on the professor’s time to mentor projects) implied by existing research.  Finally, this paper provides evidence of the learning impact of SL applications – based on the authors’ experience in having SL projects as an option for students – to inspire others to consider this approach to teaching.

Key words:  Service Learning, Experiential Learning, Accounting

A Tax Ethics Case Regarding Client Confidentiality

Dean Crawford, SUNY Oswego, Oswego NY, USA

Diana Franz, University of Toledo, Toledo OH, USA

ABSTRACT

The need for tax professionals to maintain the confidentiality of their client’s information is well known. This case places students in a unique situation where the duty of the tax professionals may be to disclose their client’s information. In essence, the firm’s duty to maintain confidentiality and its duty to act in the public interest are in conflict. The case also illustrates the impact that state law can have on professional obligations. Please email Professor Crawford at dean.crawford@oswego.edu for the tax forms needed for the case.

Keywords: tax preparer responsibilities, professional ethics, client confidentiality, public interest

Enhancing Student Satisfaction in University Cafeteria Services:

Insights For Business Education Management

Abdul-Aziz Bahha, Lander University

ABSTRACT

Student satisfaction is a key metric for assessing service quality in university dining facilities (Fauzi & Rusali, 2024; Peungchuer & Teawanit, 2025). This study examines factors influencing satisfaction, focusing on service quality, food and beverage variety, pricing strategies, and the physical environment (Mijares Jr. & Gerona, 2024; Fuentes, 2024). The findings reveal that service quality and menu variety are the most significant determinants of satisfaction, while pricing fairness and the physical environment also contribute meaningfully (Ubat & Villalon, 2024; Rashid & Ramasamy, 2024). Additionally, staff conduct and customer service responsiveness influence students' perceptions (Mijares Jr. & Gerona, 2024). The results highlight the need for continuous improvements in service efficiency, menu diversity, and cost-effectiveness to enhance the dining experience (Namkung & Jang, 2008). This research offers insights for university administrators to optimize cafeteria operations and promote student well-being (Peungchuer & Teawanit, 2025).

Keywords: Student Satisfaction, University Cafeteria, Service Quality, Menu Variety, Pricing, Business Education Management

A Comparison of Readability of the Most Popular Principles of Macroeconomics Textbooks

Mojtaba Seyedian, State University of New York at Fredonia, USA

Taihyeup Yi, State University of New York at Fredonia, USA

Jeffrey Forrest, Pennsylvania State System of Higher Education, Slippery Rock, USA

ABSTRACT

Selection of a textbook for an introductory macroeconomics course can be challenging. Many criteria may be considered in such decisions, including a textbook’s readability level. Using the Flesch-Kincaid readability index, this study analyzes the predicted readability of five popular introductory macroeconomics textbooks. T-tests are performed to determine whether significant differences exist between the textbooks. The study finds that one textbook is clearly more readable than all of the others. These findings can be useful to adopters and editors of introductory macroeconomics textbooks.

Keywords:  Readability, Macroeconomics, Textbooks

Enhancing Student Engagement in University for Academic and Professional Success

Sanela Porča, University of South Carolina Aiken, SC, USA

Paul R. Goodchild, Texas A&M University – Texarkana, TX, USA

Harshi Lodha Jain, Research Assistant, Augusta University, GA, USA

Abigail Sage Grover, Pacer Center, University of South Carolina Aiken, SC, USA

ABSTRACT

This study examines strategies to enhance student engagement in higher education, a crucial factor in achieving academic success and professional readiness. It investigates the impact of live-based learning (LBL) programs, which integrate real-world experiences into the curriculum. It analyzes student involvement in academic programs, extracurricular activities, and internships, comparing LBL students with their non-LBL counterparts at a southeastern state university. The findings reveal that LBL students demonstrate higher engagement in career-related activities and report more positive interactions with faculty. These results suggest that LBL programs may foster a more career-focused and faculty-engaged learning environment, offering valuable insights for universities seeking to optimize educational approaches and improve student outcomes.

Keywords: Live-based learning, student engagement, student success, academic achievement, professional preparedness

Formative Assessment: Closing the Gap with Active Learning Quizzes

Amy Grace Vaughan, Zimpleman College of Business, Drake University – Iowa, USA

Daniel Finn, Zimpleman College of Business, Drake University – Iowa, USA

ABSTRACT

Formative assessment is often used as a tool to demonstrate to students their current level of knowledge and the gap between it and the level of learning that is desired. Active learning seeks to turn students from passive listeners to those dynamically engaged in learning who control their own course performance.  The current study has undertaken evaluation of student performance in higher education on active learning assessments to evaluate whether they have a positive impact on subsequent formative and summative assessment scores. This study proposes a multi-faceted intervention that also incorporates attributes of working in teams, timing of feedback, question and feedback formats, and group size to additionally assess their effectiveness in a formative active learning task.  This study involves students taking a business statistics course.  The results found significant improvements in homework, test, and overall course scores when the active learning tasks were present. 

Keywords:  active learning, formative assessment, bonus quiz, t tests

A Multi-faceted Approach to Aligning Workforce Demands and a Business Core Curriculum

Ken Chadwick, Nicholls State University – Thibodaux, LA USA

En Mao, Nicholls State University – Thibodaux, LA USA

ABSTRACT

Curriculum review is critical to delivering programs that equip students with skills to effectively compete in industry. Unfortunately, business schools often fail to adequately provide graduates with applied skills and competencies directly linked to employment outcomes (Rosenbaum, Russell-Bennett, and Contreras-Ramirez, 2021). Such shortcomings can be attributed, in part, to a failure to adequately refine curriculums. Consequently, aligning the needs of industry with the capabilities of business graduates is a timely issue. This research presents a model of a business school’s core curriculum review to optimally identify and incorporate business core requirements necessary to achieve workforce and curriculum unanimity. This, in contrast to more traditional approaches which is often singular and less thorough in its focus (e.g., assessing the core by comparing course offerings with the peer, aspirant, and competitor schools). The model reflects business core review in progress at an AACSB-accredited business school.

Keywords: curriculum review, curriculum refinement, workforce needs

A Primer on Big Data and Analytics for Accounting Educator: Three Alternative Approaches to Curriculum Design

B. Brian Lee, Prairie View A&M University, Prairie View, Texas, USA

Young-Won Her, California State University at Northridge, California, USA

Moosa Khan, Prairie View A&M University, Prairie View, Texas, USA

ABSTRACT

Accounting educators have faced the need for accounting curriculum reform in response to the rise of big data and advancements in related technologies. By analyzing professional developments—such as the revised CPA exam and AACSB’s updated accreditation criteria—and reviewing recent literature, the study evaluates three alternative approaches to curriculum development: standalone data analytics courses, integration within existing accounting subjects, and a hybrid model that combines elements of both. Each approach offers its benefits and challenges. The hybrid model, however, appears most practical as it encourages the gradual incorporation of analytics competencies across the curriculum while making centralized support available to subdiscipline accounting courses. Accordingly, technological advancements in accounting education prepare graduates to thrive in a data-driven world.

Keywords: Big Data, Data Analytics, Accounting Curriculum, AACSB Standards, Revised CPA Exam

What?  I Need To Read Before Class? 

A Post-Pandemic Understanding of Undergraduate Student Mindset

 and Class Preparation

Kathleen Pinson, Georgia Gwinnett College (Retired) - Lawrenceville, Georgia, USA

Janita Rawls, Ph.D., Georgia Gwinnett College - Lawrenceville, Georgia, USA

ABSTRACT

Have you ever wondered what your undergraduate students are thinking as they come to class? Or, if they have read the material and are prepared to discuss it? This paper focuses on student mindset and class preparation for undergraduate students since the pandemic, and the general research question is:  1) How are students preparing to learn? Specifically, the authors are researching what are students’ thoughts and behaviors related to their learning process.

Survey results capture student preferences and ideas regarding their favorite class. The manuscript presents quantitative research findings.  The research results indicate that nearly half (46%) of the survey participants stated they came to class very often with a mindset of what they need to learn.  When the somewhat often results are added, that percentage jumps to 81%.  However, respondents simply want to be told what to do to get a passing grade (44% very often and somewhat often categories and nearly 77% when the sometimes group is added). As noted in the statistics above, results portray a learning gap in the respondents’ preparation for learning.  This discussion concludes with a summary of teaching practices a professor can utilize to increase a focused classroom environment and encourage development of student interest and deeper learning in daily class sessions.

Keywords:  mindset, curiosity, undergraduate student preparation, student interest, and self-determination theory.