Nonprofit Administration and Management Commons^™

Aligning Capital Investment Decisions With The Balanced Scorecard, Andra Gumbus, Bridget Lyons, Dorothy E. Bellhouse

WCBT Faculty Publications

The Balanced Scorecard (BSC) has evolved from a measurement tool to a strategic management tool used by thousands of organizations. The Balanced Scorecard has proven to be a powerful tool in translating strategy into action in the for-profit sector and has recently been adopted by increasing numbers of not-for-profit organizations as well.

University of Bridgeport Hospital, part of the Yale-New Haven Health System, has been using the BSC for over three years to effectively translate strategy into dayto-day operations. The hospital has also linked the capital budgeting process to the BSC to ensure that resource allocation is aligned with strategic …

An Innovative Public-Private Partnership: New Approach To Development, Ramina Samii, Luk N. Van Wassenhove, Shantanu Bhattacharya

Research Collection Lee Kong Chian School Of Business

This paper is focused on the development of new services by nonprofit organizations for groups of companies within a particular sector in industry. It is based oil a case study of ail actual implementation by United Nations Industrial Development Organization (UNIDO) in collaboration with a number of other organizations to upgrade the capabilities of automotive component suppliers in India, to enable them to supply to world-class Manufacturers. We draw upon the traditional literature available on new product and service development for firms introducing new products and services for maximizing profit, and contrast those approaches with the approach adopted by nonprofit …

Audit Committee Effectiveness: A Synthesis Of The Empirical Audit Committee Literature, F. Todd Dezoort, Dana R. Hermanson, Deborah S. Archambeault, Scott A. Reed

Accounting Faculty Publications

The empirical audit committee literature is both diverse and expansive, with rapid growth in recent years based on increased concerns about corporate governance and the quality of financial reporting. Our objective in this paper is to synthesize empirical literature on audit committee effectiveness to guide future thinking and research on audit committees. To organize our review, we focus on four components that we believe contribute to audit committee effectiveness (ACE) - audit committee composition, authority, resources, and diligence.

Off-Shore Borrowing And Guarantees By Banks: Implication For Portfolio Management., C. C. Edordu

Bullion

The subject I have been asked to reflect on is important and somewhat provocative given the potential significance of foreign capital in the development process and the implied doubt the topic raises about the capacity of banks to manage their portfolios on accessing external finance. With regard to financing tenors, it is pertinent to point out that the tenor of liabilities of most banks in Nigeria and Africa is short. The paper has focused on the various discussions about the conditions for good governance, which raises questions about the structure and functioning of the state, its relationship to society and …

Qualitative Materiality In Government Audit Planning, Sridhar Ramamoorti, Andrea Lee Hoey

Accounting Faculty Publications

The political sensitivity of the area under audit to adverse media exposure and litigation concerns the nature rather than the size of an amount, such as illegal acts, bribery and corruption, related party transactions, snowballing patterns of error and other risks that grow over time. Qualitative materiality considerations should not be ignored-they can and frequently do influence the nature and scope of governmental audits. Financial Accounting Standards Board Concepts Statement No. 2 defines materiality as the magnitude of an omission or misstatement that would influence the decisions of a user of financial statements. Audit planning needs to incorporate considerations of …

No. 130 1997 November

International Journal for Business Education

SIEC Historical Documents

No. 129 1997 April

International Journal for Business Education

SIEC Historical Documents

No. 128 1996 November

International Journal for Business Education

SIEC Historical Documents

No. 127 1996 April

International Journal for Business Education

SIEC Historical Documents

Fund-Raising Systems In Children's Museums: An Analysis Of Fund-Raising Behavior And Philanthropic Income Trends, Elizabeth A. Potter

Walden Dissertations and Doctoral Studies

The problem under investigation. This dissertation analyzed philanthropic donations and fund-raising behavior in children's museums. The research embodies a descriptive, inductive, and deductive study which infers that philanthropic donations increase gradually and are influenced by an organization's fund-raising behavior.

The subjects. A stratified random sample of 15 small, 47 medium, and 20 large U.S. children's museums were surveyed; operating budgets determined museum size.

The methodology. Time-series statistical techniques and economic data measures calculated the change in children's museum philanthropic donations from 1990-1994. Correlation coefficients determined the relationships between the income variables. The fund-raising behavior variables, nominal data, were calculated in …

No. 126 1995 November

International Journal for Business Education

SIEC Historical Documents

No. 125 1995 April

International Journal for Business Education

SIEC Historical Documents

Decision Framing And Efficiency/Effectiveness Trade-Offs In Auditors' Planning Materiality Judgments, Sridhar Ramamoorti

Accounting Faculty Publications

The exercise of judgment is not only essential to the practice of disciplines such as law, medicine and accounting, but is also what distinguishes these domains as professions (Boritz, Gaber & Lemon, 1987, cited in Gibbins & Mason, 1988). Recent advances in cognitive psychology research have given an impetus to research focusing on the nature of professional judgment, expert-novice cognition, heuristics and biases in decision making as well as decision strategies, the acquisition of knowledge and the effects of experience, and the development of expert/decision support systems (Ashton, 1982a; Smith & Kida, 1991; Chi, Glaser & Farr, 1988). The central …

No. 124 1994 November

International Journal for Business Education

SIEC Historical Documents

Earnings Manipulation: A Report By Robert Lavine On The Business Ethics Research Of Kenneth Rosenzweig And Marilyn Fischer, Kenneth Yale Rosenzweig, Marilyn Fischer

Accounting Faculty Publications

This column by Robert LaVine in the Chartered Accountants Journal of New Zealand reports on the research of University of Dayton professors Kenneth Rosenzweig and Marilyn Fischer, "Is Managing Earnings Ethically Acceptable? Surveys Show Age and Seniority Affect Attitudes on Earnings Management," >>> published in the journal Management Accounting.

Report Earnings Accurately, Kenneth Yale Rosenzweig, Marilyn Fischer

Accounting Faculty Publications

As authors of the March article, “Is Managing Earnings Ethically Acceptable?,” we wish to thank Alfred M. King for his letter in the April issue questioning some of the contentions in our article. In a time when corruption seems to be rampant in many aspects of our national life, it is important for accountants to discuss openly what are their ethical responsibilities, and what are the limits to those responsibilities. The credibility of accounting numbers is vital to our success as a profession and as individual accountants. There will be no demand for accounting service if accounting information is not …

No. 123 1994 April

International Journal for Business Education

SIEC Historical Documents

Is Managing Earnings Ethically Acceptable? Surveys Show Age And Seniority Affect Attitudes On Earnings Management, Kenneth Yale Rosenzweig, Marilyn Fischer

Accounting Faculty Publications

Is managing earnings through accounting methods ethically acceptable? That's the question we recently asked a sample group of management accountants. The response to the survey was enlightening. Our survey was designed as a follow-up and extension of the research done by Bruns and Merchant and published in Management Accounting in August 1990. They found that managers disagreed considerably on whether earnings management is ethically acceptable. They also found that in general the respondents thought manipulating earnings via operating decisions was more ethically acceptable than manipulation by accounting methods. Bruns and Merchant were disturbed by these findings. They were concerned that …

Managing The Cost Of Federally Sponsored Research At Educational Institutions, Mary J. Brown, Kenneth Yale Rosenzweig

Accounting Faculty Publications

In an era of weak economic ·growth, budget deficits and government spending reductions, limited government resources must be utilized in a manner that maximizes the public welfare. One major use of such resources in recent years has been to fund research and other activities at universities. To shed light on this important area, this article examines current practice in government contracting with educational institutions, reviews recent governmental efforts to control contract costs and investigates ramifications for the affected educational institutions.

No. 121 1993 April

International Journal for Business Education

SIEC Historical Documents

Exhibit 3 - Wku Foundation Documentation, Wku Board Of Regents

Board of Regents Documents

No abstract provided.

Exhibit 2 - Wku Reorganization Documentation, Wku Board Of Regents

Board of Regents Documents

Documentation regarding the reorganization of WKU to include an Institutional Advancement division:

• Proposed WKU Organizational Chart
• Memorandum from Ray Mendel to Thomas Meredith re: Institutional Advancement Division
• Summary of Private Giving vs. Cost to Generate FY1983 – FY1992
• Correspondence from Gary Ransdell to Thomas Meredith re: Institutional Advancement Division
• Ransdell, Gary. Fundamental Campaign Preparation List for WKU
• Individual Prospect Analysis
• Corporate Prospect Analysis
• Foundation Prospect Analysis
• Clemson University Development Services & Subscriptions

No. 120 1992 November

International Journal for Business Education

SIEC Historical Documents

The Pricing Decision: Balancing The Cost-Based And Market-Based Approaches In Different Industries, Shawn M. Kain, Kenneth Yale Rosenzweig

Accounting Faculty Publications

The objectives of this paper are to discuss cost estimating and pricing issues in four different industries, to analyze methods and strategies that are used in the costing and pricing of products in those industries, and to make general comparisons about costing and pricing techniques.

Accurate projection of costs is essential to the survival of any firm because cost estimates often determine whether a project will be authorized to begin or continue, the amount of resources that will be allocated to a particular product or product line, the prices of products, and the firm's and product line's profitability. Many management …

No. 119 1992 April

International Journal for Business Education

SIEC Historical Documents

No. 118 1991 November

International Journal for Business Education

SIEC Historical Documents

No. 117 1991 April

International Journal for Business Education

SIEC Historical Documents

No. 116 1990 November

International Journal for Business Education

SIEC Historical Documents

Education, Certification, And The Earnings Of Industrial Accountants, Kenneth Yale Rosenzweig, Lawrence Hadley

Accounting Faculty Publications

Utilizing a model of the relationship between skill accumulation and earnings known as human capital theory, we analyzed the incremental earnings associated with various educational and professional credential for a sample of members of the National Association of Accountants (NAA). Data were collected by means of a questionnaire survey of NAA members and were analyzed utilizing a multiple regression technique. Earnings is regressed on various education and certification variables. Employment characteristics and personal characteristics of the respondents are included as control variables.

Our analysis documents positive earnings increments for the bachelor’s and MBA degrees and the CPA certificate. For the …

No. 115 1990 April

International Journal for Business Education

SIEC Historical Documents