Accounting undergraduate Honors theses: New business initiatives and financial performance

The focus o f this dissertation is to advance the investigation of whether use o f these initiatives, either singly or in combination, results in improved financial performance, generally operationalized by increase in industry-adjusted ROI. Previous research on these issues has been inconclusive, possibly because it suffered from lack of statistical power caused by use of relatively noisy dichotomous variables to measure initiative implementation, and/or insufficient sample size - conditions that will be remedied in this dissertation through collection of measures of initiative diffusion through large-scale mail surveys.