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Research in nonprofit accounting is steadily increasing as more data is available. In an effort to broaden the awareness of the data sources and ensure the quality of nonprofit research, we discuss archival data sources available to nonprofit researchers, data issues, and potential resolutions to those problems. Overall, our paper should raise awareness of data sources in the nonprofit area, increase production, and enhance the quality of nonprofit research.

This paper provides a review and synthesis of past research regarding financial disclosure management by nongovernmental nonprofit organizations and suggests directions for future study. The primary purpose of this review is to summarize the evidence on financial disclosure management to help regulators and other stakeholders understand why, how, and to what extent nonprofits engage in this behavior. The paper begins by defining disclosure management in nonprofit organizations and exploring the motivations for why it might occur. Next is a survey of the nongovernmental nonprofit financial reporting environment: objectives, common practices, and the informational needs of users of nonprofit financial reports. Research exploring the motives, methods, and consequences of disclosure management is summarized. The evidence suggests that nongovernmental nonprofit managers have a variety of incentives to manage reported numbers and that they do in fact alter spending decisions, choose accounting methods, and design cost allocations to achieve certain performance benchmarks. Furthermore, this review sheds light on the consequences of disclosure management and what can or should be done to limit it.

The purpose of this paper is to present a case study of a healthcare service redesign. Before 1998, five community hospitals in Winnipeg each managed their intensive care units (ICUs) independently, providing virtually no access to patients in rural and remote regions of the province of Manitoba; and two tertiary university affiliated hospitals were left with insufficient intensive care beds to service the rest of the provincial population in addition to their tertiary service responsibilities. The authors resolved to create a city‐wide integrated critical care services model, in order to improve patient access, quality of care and cost effectiveness.

A population demand analysis was performed and service objectives were defined. A gap analysis became the basis of an integrated service model design and an implementation plan was formulated.

Beds were redistributed among community hospital ICUs to match available nursing resources. A credentialing process was developed to establish medical competency for attending physicians. A central bed registry and a referral triage system were implemented, to ensure that any Manitoban requiring an ICU admission acquired an appropriate bed in a timely manner. A regional computerized critical care database was introduced to all ICUs. The total number of beds was reduced from 92 to 84 and total occupancy fell from 65 to 58. The new model was entirely funded from bed reductions.

This paper describes the integration of a group of hospital‐based ICUs into a regional service delivery model developed to meet the needs of a provincial population.

The recent interest in women returning to, or increasing their, labour market participation has largely ignored the skills and aspirations of women themselves. This article is based on a survey of mothers of young children in a fairly prosperous part of the South East of the UK. Research findings indicate that women lack confidence about their ability to return to economic activity, have a high demand for training, and expect to be frustrated in their career aspirations if training is not available. Childcare provision, flexible working hours and training would enable them to increase their participation in work. Constraints operate on the level of entry to the labour market and prevent women achieving their full potential. The discussion considers the forces which can facilitate or impede the full participation and development of women at work: occupational segregation, employer attitudes, the gender bias within organisations, Training and Enterprise Councils (TECs), trade unions and changing labour market demands. The findings indicate important policy directions for employers, trade unions and TECs to utilise this human resource more effectively.

The purpose of this study is to examine how e-business (EB) practices and performance are directly and indirectly related, and to examine the complementary effects of adopting various types of EB practices on both business and operational performance, where the latter is conceptualized as a mediator between EB practices and business performance.

The structural equation modelling was used to examine the conceptual model using data collected through a survey of 108 Omani manufacturing firms. EB was conceptualized as a second-order factor resulted from a production of a simultaneous adoption of three distinct groups of EB practices to examine the complementarity effect of EB practices on performance.

Controlling for the variations of firm size and age effects, the empirical analysis of this study found support for the superior effects of the complementarities amongst various EB practices on business performance, but this effect will be indirect through the operational performance.

The research findings may lack generalisability due to the possible effects of other contextual factors which should be considered by future research studies.

Several implications are highlighted for the effective deployment of collective EB competencies, and for the role of operational performance on achieving higher business benefits.

This paper satisfies the need to validate the complementarity effects model in different contexts such as EB, and the need to investigate the mediating effect of other factors on EB practices and business performance.

This paper study regional attractiveness through passive portfolio investment based on duration, immunization and convexity (in case of higher interest rate volatility) of municipal bonds by using data from Standard and Poor’s. The massive variety of financial incentives to promote regional investment attractiveness is dependent on governmental strategy. Municipal bonds are the one of the most efficient ways of direct investments in the region, however, it is still a question of a good balance between a certain rate of return and an adequate risk. The purpose of this paper is to analyze the investment opportunities in municipal revenue bonds.

This study developed a model of investing using municipal bonds with the case of their immunization and analyze attractiveness of such investment. The theoretical model assumes a situation where the local government finances its capital projects through municipal revenue bonds. Such situations influence strongly on regional or local competitiveness provided by local government policy.

An analysis of the municipal bond market indicates that both municipal general and revenue bonds had stable and good level of yields to maturity in the past ten years. Their standard deviations were very low and in the past two years almost approached the level of standard deviations of treasury bonds. With the duration of 4–6 years on 5-year investment in municipal revenue bonds and their immunization, it is possible to provide good returns for investor.

The limitation of this study concerns theoretical situation where local government will use non-market-based policy to reduce the interest rates and that will influence on rise of municipal bond liquidity premium (price distortion). This situation will make municipality bonds less attractive for investing, especially because of lower liquidity on secondary market. Also, this model is applicable in regions that have developed financial markets.

This research suggests governments a sustainable framework to use municipal bonds as a strategy for capital targeting in regions.

This research is related to professional investors’ strategy with projects that have the highest investment potential; this is good way for an adequate allocation of resources (regional competitiveness).

This paper analyzes very rare subject involving local government strategy of finance and portfolio investment in municipal bonds. There is a huge gap in the literature on this issue. Also, this study provides the model that can be used as a case for higher local competitiveness.

The purpose of this paper is to present a case study of a healthcare service redesign. In 2005, sleep disorder diagnostic assessments for patients in the Province of Manitoba were conducted at two independent sites. Referrals had accumulated, creating a waiting list of over 3,400 patients while only 1,200 patients were studied annually. Wait times for diagnosis and treatment increased dramatically. No managed patient database existed, nor were there standards to measure the effectiveness of the services.

A systems analysis approach was used which including population demand analysis, value stream mapping and refining the clinical service objectives. The current and desired state of the system was defined and a gap analysis became the foundation of a change management plan.

A system redesign resulted in tripling the throughput with a 35 per cent increase in operating budget, evaluation metrics, elimination of diagnostic handling and treatment start delays, and an increase in treatment rates for positively diagnosed patients from 55 to 70 per cent.

This paper provides an example of how healthcare services can be envisioned using a systems analysis approach.

My study examines the pay-for-performance relationship surrounding executive compensation in higher education. There has been much criticism of the rising levels of university presidential pay, particularly in the public sector, citing it is pay without performance. Public colleges and universities are funded by taxpayers; therefore, their expenditures are even more heavily scrutinized than private institutions. Many feel that university executives are overpaid and are not delivering a return in the form of enhanced institutional performance to their investors, the public. Growing student debt only adds intensity to the outcry against heightened compensation. Proponents of the increasing pay levels contend that the ever-changing role of the university president and competition in the marketplace for talent warrants such compensation. Using data obtained from The Chronicle of Higher Education and Integrated Postsecondary Education System websites, I find a highly significant and positive relationship between compensation for executives at four-year public institutions and both the levels of university endowment and enrollment. These results support the pay-for-performance debate. In contrast, results for other performance measures, scholarships and graduation rates, do not support the debate. My study contributes to the literature examining pay-for-performance in higher education with an empirical analysis examining the institutional determinants of executive compensation for public colleges and universities.

This two-part exploratory study aims to investigate the perceptions of active lifestyle individuals and general craft beer consumers toward no- and low-alcohol craft beers. The influence of advertising appeals is also tested to determine the effectiveness of value-expressive and guilt appeals in determining switching behaviors.

The first study used a mixed-methods approach to determine perceptions and switching behaviors for active lifestyle individuals. The first part of the study presented respondents with one of three advertisements, the ads were designed to either elicit a value expressive appeal, a guilt appeal or a control. The second part of this study presented respondents with a series of open-ended questions seeking further information on their perceptions and preferences regarding no- and low-alcohol craft beers. The second study assessed perceptions of general craft beer consumers as they related to the three advertisements.

The results of this quantitative studies did not find any significant differences between the three ad slogans; however, the results of the qualitative study do indicate differing perceptions and potential switching behaviors for active lifestyle individuals.

This research advances knowledge on advertising appeals for no- and low-alcoholic craft beers.

Brewers and marketers gain insights into two different consumer groups perceptions and potential switching behaviors toward no- and low-alcohol craft beers.

This research tests how advertising appeals influence perceptions and potential switching behaviors of active lifestyle individuals and general craft beer consumers toward no- and low-alcohol craft beers.

The purpose of this paper is to investigate donor responses to discretionary accounting information consolidation. Nonprofit (NP) financial statement consolidation discretion significantly impacts program ratio reporting, the primary NP performance measure. Stakeholders are misled to allocate limited resources inefficiently. While some NPs file group Internal Revenue Service (IRS) Form 990 returns with their affiliates, effectively providing consolidated statements, others choose to file independently of their affiliates.

The authors use OLS regression analysis and panel data for 5,697 NP-year observations for the period 2009-2011 retrieved from the National Center for Charitable Statistics Form 990 database.

The authors find evidence that consolidation discretion substantially impacts donor decisions. NP managers have incentive to utilize consolidation discretion to influence charitable giving.

The authors urge the IRS and the Financial Accounting Standards Board to reconsider the consolidation guidance for NP organizations, to develop performance measures beyond the widely used program ratio, and to require program ratio segment reporting to allow for better comparability among NPs irrespective of consolidation status. Further, the authors caution stakeholders to consider supporting organization transactions in their resource allocation decisions.

The authors are the first to use NP supporting organization information to investigate consolidation discretion and its impact on donor responses.