Date

3-2022

Department

Graduate School of Business

Degree

Doctor of Business Administration (DBA)

Chair

John Kuhn

Keywords

Substance Abuse, Public Accounting, Substance Use Disorder, Denial, Enabling

Disciplines

Business

Abstract

A case study was performed to determine best practices for handling substance use disorder (SUD) when the problem occurs in business. SUD is a common problem that affects most businesses. The problem can result in high costs to businesses and is often difficult to navigate. The problem identified in the study was investigated by answering the primary research questions established in the planning stages of the study. An exhaustive literature review was performed on the topic, and common themes were discovered during a review of the literature. After the planning stage, the researcher performed a case study. Interviews of 23 certified public accountants (CPA) who practice in the state of Louisiana were conducted. Quantitative procedures were also performed to triangulate the case study findings. 105 CPAs were surveyed during this process. The quantitative findings matched many of the qualitative findings found during the case study. This document includes a detailed discussion of the findings of the study along with a practical application guide to enable businesses to better handle SUD when it presents. The application guide provides businesses with a list of possible steps to mitigate the damage SUD causes. This study was conducted with the purpose of improving God’s world and fulfilling God’s purpose for business on earth.

Included in

Business Commons

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