Accounting Commons^™

Hospital Cost Accounting: Saving Lives And Saving On Costs, Amanda Whitehouse

Honors Projects in Accounting

Within an industry constantly pursuing accuracy, a cost accounting system that addresses the ongoing concerns of saving money and increasing efficiency is a must. Now more than ever, hospitals require reliable information to combat the conflicting relationship between an increase in spending on new instruments and specialized staff, but a decrease in funding. This project explores potential avenues to find a successful cost accounting method using past research, analysis of hospitals’ current environments, and expert opinions from hospital and healthcare personnel. Each hospital is different based on their environment, surrounding population, type of services provided, and personal demands. This study …

Risk Consumption, Sridhar Ramamoorti, Rick Stover

Accounting Faculty Publications

Understanding the difference between risk appetite and risk tolerance can deter organizations from digesting too much risk.

The concepts of risk appetite and risk tolerance were introduced in 2004 in The Committee of Sponsoring Organizations of the Treadway Commission’s (COSO’s) Enterprise Risk Management–Integrated Framework. Specifically, COSO defines risk appetite as “the amount of risk — on a broad level — that an entity is willing to accept in pursuit of value.” Naturally, organizations will have different risk appetites depending on their industry, management philosophy, operating style, culture, and objectives. Therefore, a range of appetites potentially exist for distinct risks, which …

Fortalecimiento De Las Organizaciones Solidarias Del Municipio De Anolaima: Casa Campesina Y Cultural De Anolaima Luis Avelino Pérez Y El Proyecto Precooperativa Artesanías Kayunda, William Orlando Puentes Bustos, Rodrigo Fernando Soriano Gómez

Contaduría Pública

En las organizaciones de economía solidaria Casa Campesina y Cultural Luis Avelino Pérez y el proyecto precooperativa Artesanías Kayunda visitadas en el Municipio de Anolaima, se encontró falencias de tipo legal, administrativo, fiscal, contable y financiero. Para ayudar a los participantes, la Universidad de la Salle realizó talleres y actividades educativas de economía solidaria para ofrecerles conocimiento en estas áreas.

El objetivo de este trabajo es fortalecer las organizaciones de economía solidaria, motivar a los asociados, capacitar con conocimientos, promover una cultura ecológica, el sentido de pertenencia de los ciudadanos del Municipio de Anolaima, específicamente en la Casa Campesina y …

The Preventive Effects Of Whistleblowers On Fraud In Nonprofits, Elizabeth Evankovich

Senior Honors Projects

No abstract provided.

The Balance Between Financial And Quality Performance In For-Profit Hospitals Versus Non-Profit Hospitals, Blake Seidner

CMC Senior Theses

Recent trends of financial distress for non-profit hospitals and the uptick in acquisition of these hospitals by for-profit entities indicate different focuses from the management of each type of hospital. Using data on hospital quality and basic financial measures, this study examines shift in the balance of financial and quality performance. The dataset focuses on private non-profit and for-profit hospitals with low bed counts, ranging from 50-200 total beds. Results indicate a positive relationship between for-profit status and basic financial performance measures, such as profitability, and a negative relationship with patient experience, cost reduction for the patient, and overall quality. …