Accounting Commons^™

An Empirical Analysis Of Cash Flow, Working Capital, And The Stability Of Financial Ratio Groups In The Hospital Industry, David Chun, Terrell Zollinger, Anne Kelly, Robert Sawyer

Anne Kelly

Hospitals are facing stringent financial constraints as well as proposed changes in their financial reporting. Three issues were explored: (a) whether hospital financial ratio groups differed from industrial firm financial ratio groups found in previous studies; (b) whether hospital financial ratio groups remained stable over a five-year period 1983–1987; and (c) whether there was a difference between working capital flow, cash flow, and net income plus depreciation as alternative hospital asset flow measures. The results of our study confirmed the existence of five hospital ratio groups that were identical to industrial ratio groups. A separate Cash Flow group emerged for …

Assessing Accountability In U.S. Public Education, Anne Kelly, J. Orris

Anne Kelly

Public education accountability rests almost exclusively with schools rather than governments. This paper explores its three dimensions: economy, efficiency, and effectiveness. Performance indicators of these dimensions were developed which facilitated testing of significant differences in means over time using analysis of variance. Only salary and wage expenditures per instruction personnel exhibited greater economy. Instructional equipment per pupil was related to increased efficiency. Several indicators suggested enhanced effectiveness. Student/teacher ratio declined and top performers in public schools improved in achievement. Graduation rate, an indicator of achievement and participation, significantly rose in recent years. In summary, several effectiveness indicators revealed encouraging trends …

Course-Integrated Information Literacy Instruction In Introduction To Accounting, Anne Kelly, Teresa Williams, Brad Matthies, J. B. Orris

Anne Kelly

Two groups of students, enrolled in Introduction to Accounting, volunteered to participate in a pedagogical study to assess course-integrated information literacy instruction. Only one group had received information literacy instruction in an earlier business course. Academic librarians provided three instruction sessions, and students completed a semester-long case to evaluate a company as a potential investment. The results suggest that information literacy skills can be learned for application in subsequent coursework. This research also provides some evidence of significantly greater improvement in information literacy and significantly higher perceptions of course-integrated instruction benefits by students who had not received the previous instruction.

Accountants’ Liability To Third Parties For Negligent Misrepresentation: The Search For A New Limiting Principle, J. H. Leibman, Anne Kelly

Anne Kelly

Examines the liability of accountants in the United States to third parties for negligent misrepresentation.

Bankers’ And Investors’ Perceptions Of The Auditor’S Role In Financial Statement Reporting: The Impact Of Sas No. 58, Anne Kelly

Anne Kelly

Microcomputer Models For Risk Assessment, Anne Kelly

Anne Kelly

No abstract provided.