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Articles 1 - 8 of 8
Full-Text Articles in Business
Rate Setting And Disclosure In Continuing Care Retirement Communities (Ccrcs), Seth C. Anderson, Jeffrey E. Michelman, Raymond M. Johnson, Kristi Quick
Rate Setting And Disclosure In Continuing Care Retirement Communities (Ccrcs), Seth C. Anderson, Jeffrey E. Michelman, Raymond M. Johnson, Kristi Quick
Jeffrey E Michelman
By 2026, the population of Americans age 65 and older will double to 71.5 million. According to a recent study by Metlife, et al., there are five important issues that impact both current and future retirees: Increased longevity with Americans living longer; Changing economic factors such as increased health care costs; A growing skills shortage in many industries; Different beliefs about work among the aging Baby Boomer generation; and Financial resources available for retirement. All five of these factors affect both the ways seniors plan for retirement and the ways that organizations providing services to seniors must respond. Continuing care …
An Examination Of Factors For The Strategic Use Of Information Systems In The Healthcare Industry, K. Kyu Kim, Jeffrey E. Michelman
An Examination Of Factors For The Strategic Use Of Information Systems In The Healthcare Industry, K. Kyu Kim, Jeffrey E. Michelman
Jeffrey E Michelman
The potential use of information systems technology (IST) as a competitive weapon has been of enormous interest to many academic scholars and practitioners. However, the importance of identifying factors that organizations must deal with in the process of achieving IST competitive advantages has received inadequate research attention. This article attempts to identify these important factors for the strategic use of IST by examining the multifaceted role of IST in the healthcare context. Three propositions are developed from (1) re-examining a variety of successful IST applications both within and outside healthcare organizations, (2) re-applying the integration concept from the literature, and …
An Institutional Theory Perspective On The Drg Framework, Case-Mix Accounting Systems And Health-Care Organizations, Mark A. Covaleski, Mark W. Dirsmith, Jeffrey E. Michelman
An Institutional Theory Perspective On The Drg Framework, Case-Mix Accounting Systems And Health-Care Organizations, Mark A. Covaleski, Mark W. Dirsmith, Jeffrey E. Michelman
Jeffrey E Michelman
Case-mix accounting systems have been advanced as both reflecting the economic reality that underlies a hospital's various “product lines”, as defined by DRG prospective payment categories, and facilitating rational decision making regarding resource acquisition, deployment and use. This article uses the institutional perspective to extend this conceptualization of case-mix accounting systems. The institutional perspective proposes that many elements of organizational structure, like case-mix accounting systems, reflect as much a need to conform to societal expectations of acceptable practice as the technical imperative of fostering rationality. This article also extends institutional theory regarding the issues of power and decoupling by considering …
Globalmba: A Blueprint For Creating An Integrated, International Trilateral Mba Program, Jeffrey W. Steagall, Jeffrey E. Michelman, Earle Traynham
Globalmba: A Blueprint For Creating An Integrated, International Trilateral Mba Program, Jeffrey W. Steagall, Jeffrey E. Michelman, Earle Traynham
Jeffrey E Michelman
Graduate business education is becoming increasingly international. However, the complexity of creating truly integrated, cross-country curricula has stifled the development of innovative degree programs, leading most institutions to rely on the tried-and-true semester-abroad model. This article makes the case for a significantly more integrated joint curriculum, such as that embodied in the GlobalMBA Program http://GlobalMBA.unf.edu jointly developed by the Fachhochschule Köln, Germany; the Université de Provence, France; and the University of North Florida, United States. In order to stimulate other consortia to create integrated international programs, the paper identifies several sources of difficulty inherent in designing such programs and provides …
Voice Recognition Software, Bobby E. Waldrup, Jeffrey E. Michelman, Maxine L. Person
Voice Recognition Software, Bobby E. Waldrup, Jeffrey E. Michelman, Maxine L. Person
Jeffrey E Michelman
Voice recognition software (VRS) allows computer users to control applications with voice commands instead of the traditional keyboard and mouse. The technology is being heralded as the next generation of human-computer interface, promising to make computer applications more efficient and user-friendly. The authors introduce the three major off-the-shelf VRS packages, discuss possible uses for CPAs, and chronicle their difficulties in using the technology and adapting to its requirements and shortcomings. Those hoping for immediate increased efficiency in all aspects of usage will likely be disappointed; VRS delivered on certain promises but fell far short of the authors’ expectations in others. …
Cpas' Role In Fighting Fraud In Nonprofit Organization, Andrea Mcneal, Jeffrey E. Michelman
Cpas' Role In Fighting Fraud In Nonprofit Organization, Andrea Mcneal, Jeffrey E. Michelman
Jeffrey E Michelman
The article discusses the role of financial officers and certified public accountants in facilitating and ensuring effective internal controls in nonprofit organizations. Nonprofit boards frequently experience a high turnover of members, and individuals that volunteer are often untrained or unqualified to properly perform the oversight function. Moreover, most small nonprofits are cash based, which can compound any issues or weaknesses present in the control environment.
Improving Internal Control Over Financial Reporting: Coso’S Guidance Not Just For Public Companies Anymore, Jeffrey E. Michelman, Bobby E. Waldrup
Improving Internal Control Over Financial Reporting: Coso’S Guidance Not Just For Public Companies Anymore, Jeffrey E. Michelman, Bobby E. Waldrup
Jeffrey E Michelman
When the Committee of Sponsoring Organizations (COSO) released itsInternal Control—Integrated Framework (ICFR) in 1992, the event went largely unnoticed. The importance of this framework changed dramatically with the passage of the Sarbanes-Oxley Act of 2002 (SOX). Because SOX required all covered entities to base their assessment of internal control on a recognized framework, COSO was readily embraced. Unfortunately, smaller public and nonpublic companies have found the 1992 framework complicated to apply and to understand.
Accounting Fraud At Cit Computer Leasing Group, Inc., Jeffrey Michelman
Accounting Fraud At Cit Computer Leasing Group, Inc., Jeffrey Michelman
Jeffrey E Michelman
The case chronicles a newly promoted manager's search to uncover an inventory fraud that had been perpetrated by her supervisor at CIT, a publicly held company. During the ensuing investigation, CIT and the Florida Department of Law Enforcement identified 36 different transactions involving the diversion of nearly 2,500 computers, with a conservative estimated total loss to the company of $637,000. Students are also exposed to the importance of internal controls, red flags, the fraud triangle, and forensic accounting techniques. The case also lets the reader see what occurs when, due to management override of internal control, a subordinate no longer …