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Article
Publication date: 1 March 2011

Li-Lin (Sunny) Liu, Kathryn J. Jervis, Mustafa (Mike) Z. Younis and Dana A. Forgione

The purpose of this study is to examine the association of managerial incentives and political costs with hospital financial distress, recovery or closure. The Medicare…

Abstract

The purpose of this study is to examine the association of managerial incentives and political costs with hospital financial distress, recovery or closure. The Medicare Payment Advisory Commission has stated that hospital closures are important for evaluating the distribution of cost, quality and access to healthcare throughout the US. Using Logistic regression, we demonstrate that hospital closure is associated with low occupancy, return on investment, asset turnover, and lack of affiliation with a multihospital system. It is also significantly associated with urban location, teaching programs, high Medicare and Medicaid patient populations, and high debt. Essential access nonprofit hospitals are less likely to close, while this does not affect governmental and for-profit hospitals. Our research hypotheses are supported by these results.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 23 no. 1
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 2005

Kathryn Jervis and Pamela Sherer

The paper describes an integrated, interdisciplinary nonprofit management three-course concentration developed for an undergraduate public service major at a small…

Abstract

The paper describes an integrated, interdisciplinary nonprofit management three-course concentration developed for an undergraduate public service major at a small, private college. We describe the course development process and implementation issues pertinent to nonprofit management education that include where to house programs, faculty issues, interdisciplinary teaching, students’ needs and experiential learning. Our course objectives aimed to develop business competencies from accounting, finance, management and marketing in the context of nonprofit organizations for students with no prior business knowledge. The paper concludes with a description of our three courses.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 17 no. 2
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 2013

John F. Sacco and Gerard R. Busheé

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the…

Abstract

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the audited end of year financial reports for thirty midsized US cities. The analysis focuses on whether and how quickly and how extensively revenue and spending directions from past years are altered by recessions. A seven year series of Comprehensive Annual Financial Report (CAFR) data serves to explore whether citiesʼ revenues and spending, especially the traditional property tax and core functions such as public safety and infrastructure withstood the brief 2001 and the persistent 2007 recessions? The findings point to consumption (spending) over stability (revenue minus expense) for the recession of 2007, particularly in 2008 and 2009.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 25 no. 3
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 29 March 2019

Grant Michelson and Rohan Miller

Drawing on the anthropological literature, this paper aims to develop a model of taboos (morality) that applies to the marketing, consumer behaviour and consumption contexts.

Abstract

Purpose

Drawing on the anthropological literature, this paper aims to develop a model of taboos (morality) that applies to the marketing, consumer behaviour and consumption contexts.

Design/methodology/approach

The paper is mainly conceptual but illustrates the general premises of the model with a case study of “dark” tourism and the contemporary marketing of the Auschwitz concentration camp.

Findings

The paper shows that even extreme taboos can be commodified and traded-off, and that not even the horrific deaths and large-scale suffering that occurred at Auschwitz are “sacred”. This can occur through reframing and seeing the same taboo through different national lens.

Research limitations/implications

Questions pertaining to consumer morality are relative rather than universalistic, and even the most extreme cases of taboo can still be successfully marketed.

Originality/value

The paper is among the first to attempt to conceptually design a model and then explain the taboo process as it applies to a marketing and consumption context.

Details

Journal of Consumer Marketing, vol. 36 no. 3
Type: Research Article
ISSN: 0736-3761

Keywords

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