“…Empirical studies in business disciplines representing the “hard skill” (Elmuti, 2004; Taylor, 2005) fields of accounting, economics, and finance (Chan, Shum, & Wright, 1997; Cohn & Johnson, 2006; Devadoss & Foltz, 1996; Didia & Hasnat, 1998; Douglas & Sulock, 1995; Durden & Ellis, 1995; Launius, 1997; Lumsden & Scott, 1987; Marburger, 2001; Park & Kerr, 1990; Romer, 1993; Schmidt, 1983; Stanca, 2006) have demonstrated a positive relationship between attendance and performance. Empirical support also exists in other fields of study including physics (Sharma, Mendez, & O’Byrne, 2005), dental medicine (Newman, Schuman, Fields, & Nunez, 1981), health science (Jenne, 1973), psychology (Gunn, 1993; Jones, 1984), sociology (Day, 1994), statistics (Rodgers, 2001), and elementary education (Lamdin, 1996). While these descriptive studies demonstrate a positive relationship, the studies give little attention to a theoretical explanation for the relationship.…”