Sam Houston State University College of Business Administration Smith-Hutson Business Building Huntsville, Texas, USA Fourth Annual General Business Conference Proceedings April 13-14, 2012 Proceedings Editor: Steve Nenninger, Ph.D. ISSN 2153-9367 Volume III Member of The Texas State University System Table of Contents Papers are listed in the order presented. Message from the Proceedings Editor .................................................................................5 Foreign Aid and Development: What Can Developing Nations Learn Tamer Rady ..............................................................................................................6 The Impact of Leadership Coaching on Transformational Leadership Jessica M. Reyes Liske Mark T. Green ..........................................................................................................7 The Synergy of Ideas: Using Conflict Resolution to Assist in Meeting Business Goals Angela Thurman ....................................................................................................14 Texas CPA Examination Pass Rates – Some Interesting Statistics, Some Valid Questions Gordon Heslop Virginia Fullwood Rafiu Fashina .........................................................................................................24 The Bilingual Leader: Impacts on Ratings of Leadership Norma Joyner Mark T. Green Charles Salter Maria N. Hodgson ..................................................................................................31 Communication, Culture, and Commerce: An Analytic Model for Intercultural Business Communication Ben Porter ..............................................................................................................45 Social Media: A Leadership Challenge Wes Venters Mark T. Green Debra M. Lopez .....................................................................................................58 Mining Diamonds from Customer’s Perception & Orientation Madhurima Deb .....................................................................................................68 Price Management in Non Profit Hospitals Rabih Zeidan Saleha Khumawala.................................................................................................86 Deployment of the Four Way Test in the Discourse of Oil Exploitation in the Niger Delta of Nigeria Finomo Julia Awajiusuk Ewuuk Lomo-David...............................................................................................87 The Impact of the Language Spoken at Home When Growing Up and Hispanic Preferences in Leadership Elsa M. O’Campo Norma G. Joyner Mark T. Green ......................................................................................................106 Territoriality and Privacy in Academic Workspaces Traci Austin Jan V. Kimmons...................................................................................................120 Investigating the Increasing Role of Public Social Networks Within the Innovation Process of Large, Multi-National Corporations Veena Peña...........................................................................................................131 The Impact of Long Commuting on the Working Individual Kayla Kuennen.....................................................................................................147 Impact of Commodity Index Investments on Agricultural Commodity Price Increases During 2006-20011 Paul Armah Velmurugan Palaniyappan Shanmugam ..............................................................159 New Regulation, Performance, and Corporate Governance Heriberto Garcia...................................................................................................173 Leader Religiosity and Virtues as Predictors of Leadership Florelisa Y. Gonzalez Mark T. Green Ester Chavez ........................................................................................................196 Authenticity in Teaching and Leadership Carol S. Wright ....................................................................................................217 Fair Trade: An Analysis of the Relationship Among Producers and Consumers Amanda Woodin ..................................................................................................229 Teaching Methods of Theorem and Proof to Students of Finance Garland Simons ....................................................................................................246 An Empirical Investigation of the Communication Content in Reputable Management Journals Reginald L. Bell ...................................................................................................260 The Relationship between Followers’ Personality and Preferences in Leadership Lucinda Parmer Mark T. Green Phyllis Duncan Catalina Zarate .....................................................................................................285 Culture Predicting Leadership Phyllis A. Duncan Mark T. Green Richard Herrera ....................................................................................................296 The Relative Value Relevance of U.S. GAAP and IFRS Kriengkai Boonlert-U Thai Orapin Duangploy ................................................................................................309 Message from the Proceedings Editor Welcome to the fourth issue of the Proceedings of the Sam Houston State University General Business Conference. This issue includes twenty-four of the papers presented at this year’s conference spanning a wide range of topics, including international finance, leadership, communication, social media, ethics, corporate governance, teaching methods, and accounting, just to name a few. I would like to thank all the authors for the high quality papers. Obviously, without you there would be no conference. I also appreciate the support for this conference from the Conference Chair, Bala Maniam and from the Program Chair, Laura Sullivan. It is a privilege for all of us at Sam Houston State to host outstanding researchers and teachers from around the globe. It has been my pleasure to serve as proceedings editor for last three years. In this role, I have had the opportunity to read each of the papers as they are received, and enjoy becoming more familiar with the research conducted in areas outside my specific discipline. While we each are dedicated to our areas of expertise, it’s refreshing to be a part of an interdisciplinary conference. We hope you take advantage of the wide variety of topics discussed over our two days of presentations and that you will discover new ideas which you can use in a variety of ways at hour home institutions. Steve Nenninger, Ph.D. Assistant Professor of Finance Proceeding Editor FOREIGN AID AND DEVELOPMENT: WHAT CAN DEVLOPING NATIONS LEARN Tamer Rady Ain-Shams University ABSTRACT In the wake of the Arab spring revolutions voices within that region started to question foreign aid. While the loud voices are clear in the media, none provided a scientific rational of the effect of aid. This paper reviews the recent findings on the relationship between foreign aid and development. Findings indicate that despite conflicting empirical results on the nature of relationship that exists between aid and growth, foreign aid can achieve some development goals in absence of corruption and with sound economic policy and institutions, its impact may be larger if it is not sustainable and if it was coordinated properly between the donors. In addition, aid in the form of technical assistance can at times be of larger impact. THE IMPACT OF LEADERSHIP COACHING ON TRANSFORMATIONAL LEADERSHIP Jessica M. Reyes Liske, MA Our Lady of the Lake University Mark T. Green, Ph.D. Our Lady of the Lake University ABSTRACT Transformational leadership is a theory that has consistently proven to be a successful leadership practice that enhances performance and the motivation of a leader’s followers. Leadership experts recommend that executive coaching can be an avenue to explore when a leader needs to strengthen or improve a competency or behavior which would enhance their followers experience in the workplace. Additionally, leadership coaching could also enhance the leader’s ability to be a more transformational leader. The necessity for coaching tomorrow’s leaders is critical (De Meuse, et al, 2009). Two hundred and thirty four individuals occupying leadership roles completed the Multifactor Leadership Questionnaire, often referred to as a “360 degree” assessment, as the leader is being rated from three different organizational viewpoints. The Multifactor Leadership Questionnaire (MLQ) was developed to determine the degree to which leaders exhibited transformational and transactional leadership. The MLQ has undergone many revisions during the past 20 years. The Form 5X contains five transformational leadership subscales, two transactional subscales, and two passive subscales of leadership that together form what is known as the full range leadership theory. A four-way Analysis of Variance was run with 360 degree ratings of people at work, job in general, work on the present job, and present pay, were the dependent variables and leader age, gender, education, and ethnicity were independent variables. INTRODUCTION A leader’s behaviors and actions can affect their follower’s overall experience in the workplace and satisfaction. Leadership coaching is a modality that can strengthen and reinforce an individual’s competencies or behaviors. This study examined 184 individuals occupying