LIBRARY
Journal of Values-Based Business: 2025
2025 vol. 3 no. 1
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Earnings Management and the Exploration of Strategies to Improve Financial ReportingAbstract
This paper presents a discussion on earnings management and a decision analysis to assess potential strategies for improving financial reporting. The concept of earnings management generally refers to management’s use of alternative approved accounting methods or business practices to enhance their financial results (DeGeorge et al., 1999; Gaa & Dunmore, 2007; Healy and Wahlen, 1999). When accounting practices are applied strategically, financial results can be manipulated and presented as if they were recurring in nature, thereby misrepresenting the data. At the same time, earnings management can be a useful tool for financial managers and appears to be an accepted practice for managing financial anomalies (McKee, 2005). This review of literature taps into the methods, motivations, potential impacts on investment decisions, regulatory reporting requirements, and considerations relative to the International Financial Reporting Standards (IFRS). This analysis is exploratory in nature and will serve as a foundation for future discussions and research.
Keywords: earnings management, accrual earnings management, real earnings management, earnings quality
Dr. Flint currently serves as Associate Dean and Associate Professor of Accounting at the Tapia College of Business at Saint Leo University, Florida.
Dr. Flint is a certified public accountant with over twenty years of experience in various industries including public accounting, banking, and commercial manufacturing. During her time in industry, she served as an auditor on domestic and international engagements, as well as a financial controller at both divisional and corporate levels. She has further experience in strategic planning, product development and marketing. She has actively engaged in both domestic and international business.
Since moving into higher education, Dr. Flint has served in numerous leadership roles and has served as a peer reviewer for business and institutional accreditation for domestic and international educational institutions. She has also served as a school board member and a board member for a business accreditation organization.
Dr. Flint holds an undergraduate degree in Accounting from Syracuse University, an M.B.A. in Accounting & Finance from Saint Bonaventure University, and an Ed.D. from the University of Rochester with a focus on higher education leadership and finance.
Research interests have focused on financial statement integrity, earnings management and accounting education. Most recently, her article entitled “CPA Evolution as the Basis for Use of Advanced Analytical Models in Auditing Education” was recognized as a best paper at the Academy of Business Research conference in 2024 and was published in the Academy of Business Research Journal in 2025. Another paper entitled “Expansion of Analytical Methods in Auditing Education” was published in the Journal of Accounting Education in 2024.
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The Evolution of Mission-Critical Sales: Balancing Consultative Expertise and Technological Adaptation in a Digital Sales LandscapeAuthors: Dr. Jose Morales and Dr. Jacqueline Wisler
Abstract:
The evolution of mission-critical sales has shifted from traditional consultative selling to a more transactional, technology-driven approach due to advancements in artificial intelligence (AI), predictive analytics, automation, and cloud-based solutions. This literature review examines how digital transformation impacts sales methodologies, particularly for Baby Boomer and Generation X sales professionals who have historically relied on relationship-driven selling. As organizations increasingly depend on subject matter experts (SMEs) to provide technical insights, the role of traditional sales professionals is diminishing, raising concerns about job security, career longevity, and trust-based customer relationships.
Using frameworks such as the Unified Theory of Acceptance and Use of Technology (UTAUT) and Prospect Theory, this literature review highlights key psychological and behavioral barriers to technology adoption. Findings indicate that resistance among seasoned sales professionals stems from perceived career risks rather than a lack of willingness to learn. To address these challenges, organizations must implement structured upskilling programs, hybrid sales models that integrate SMEs and sales professionals, and incentivized technology adoption strategies. This review underscores the need for cross-generational mentorship, ethical workforce management, and AI-driven sales enablement that ensures experienced sales professionals remain competitive in mission-critical industries. By blending human expertise with emerging technologies, organizations can sustain long-term customer engagement while adapting to industry changes.
Keywords: mission-critical sales, digital transformation, AI-driven sales, consultative selling, subject matter experts, generational workforce, UTAUT, prospect theory, sales enablement, hybrid sales models, workforce upskilling
Dr. Jacqueline Wisler is an Assistant Professor of Marketing at Saint Leo University. She holds an Ed.D. in Organizational Leadership, an MBA in Marketing, and a BS in Business Administration, and is a SHRM-Senior Certified Professional. With over 20 years of experience as an HR executive, consultant, and educator, her research spans leadership development, higher education pedagogy, change management, and strategic HR practices. She has published in the Journal of Business Ethics on ethical decision-making among U.S. CEOs. She regularly presents on faculty engagement, dissertation success, and organizational effectiveness in both academic and professional settings.
Jose Miguel Morales has recently graduated with a Doctor of Business Administration (DBA) from Saint Leo University. He brings over 27 years of experience in sales, serving as a sole contributor, team manager, and regional leader. His professional expertise includes sales organization development, strategic business planning, and new market entry. His research interests focus on generational workforce development, technical sales strategies, and leadership development. This article marks his first academic publication, building on insights gained through his dissertation work, which is available in the ProQuest database.
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A Quantitative Analysis of Bona Fide Occupational Qualification: A Correlational Study of Exceptions to Gender-Based Employment LawThis study explored and described the increase in litigation cases of service employees and prospective employees accusing their employers of discriminatory workplace policies. A concept known as the bona fide occupational qualification (BFOQ) defense is recognized as a statutory defense enacted by Congress, enabling employers to intentionally exclude individuals from employment opportunities based on age, religion, sex, pregnancy, or national origin (Cavico & Mujtaba, 2008; EEOC, 2020). The purpose of this study was to examine the correlation between customer preferences and gender-based bona fide occupational qualification hiring in service-based industries. The framework used for this research was based on Vroom’s expectancy theory, which proposes that an individual’s behavior is based on selecting rationally from a range of possible substitutes (Vroom, 1964). Using a quantitative correlational design, data were collected from 300 participants using two online surveys. The study included five research questions focused on the results of two statistical tests measuring survey scales to determine if one could reasonably assume that a customer’s preference for one gender over another influences gender-based hiring practices in multiple job categories. The findings of this study showed that customers do have gender preferences that vary by job category. The detailed information about these variances and their relative strengths could help human resource managers recognize the need to develop policies and practices that incorporate the preferences of customers to improve their bottom line.
Keywords: bona fide occupational qualification, Title VII, employment discrimination, gender-based hiring, expectancy theory.