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We present, in this study, a method for comparing the relative effectiveness of different non-profit institutions with similar objectives. In addition, we show how this measure of relative effectiveness is related theoretically to their relative efficiency. Relative effectiveness is shown to be a product of the efficacy with which potentially utilizable resources can be converted into usable inputs, and the efficiency with which the inputs are converted to outputs or outcomes. Finally, drawing on developments in data envelopment analysis, we illustrate the new methodology using data from 109 institutions of higher education.

This study aims to examine the effect of the Securities and Exchange Commission's regulation fair disclosure (Reg. FD) on analyst forecast performance for pre‐Reg. FD closed‐call (CLC) and open‐call (OPC) firms compared with the non‐conference‐call (NCC) firms in the post‐Reg. FD period.

Specifically, it examines whether Reg. FD influenced the earnings forecast accuracy and forecast dispersion of financial analysts for the previous‐CLC firms in the post‐Reg. FD period compared with the previous‐OPC firms, and both sets of conference call firms relative to the NCC firms in the same period.

The main findings indicate that forecast accuracy improved for both OPC and CLC firms compared with the NCC firms in the post‐Reg. FD period. More importantly, the differences in earnings forecast performance between the pre‐Reg. FD OPC and CLC firms had disappeared in the post‐Reg. FD period.

These results offer further confirmation of previous findings that Reg. FD has contributed to leveling the playing field for financial analysts and investors.

Accounting researchers have performed many studies related to public sector budgeting and financial management. Public sector accounting research seeks to explain the role of accounting and auditing in the public sector. For example, researchers examine issues such as (1) the use of accounting information by elected officials, (2) the demand for auditing, and (3) the determination of bond ratings. This review of the public sector accounting literature describes some of the theoretical foundations utilized in public sector accounting research and reviews a sample of selected empirical studies.

The objectives of this study are to offer cash based funds flow components as an alternative to financial ratios for classifying the financial performance of companies; to test empirically the ability of funds flow components to distinguish between failed and nonfailed companies with special emphasis on working capital components; to analyse the empirical results and make recommendations for future study.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Performance measures have long been a topic of interest in higher education although no consensus on the best way to measure performance has been achieved. This paper examines the extent and effectiveness of service efforts and accomplishment reporting by public and not-for-profit U.S. colleges and universities using survey data provided by the National Association of College and University Business Officers. Effectiveness is evaluated using the Government Accounting Standards Board (GASB) suggested criteria. Regression analysis suggests an association between the extent of disclosure and size, leverage, level of education provided, and regional accreditation agency. Private institutions rate themselves as more effective communicators. Effectiveness of communication is also associated with the extent of disclosure, level of education provided and accreditation region.

The increasing concern for the protection of the environment through pollution prevention, conservation of resources and less usage of energy has attracted several firms to align green practices with their supply chain and human resource policies and practices. This study explores the influence of green human resource management and green supply chain management practices on operational, market, financial, social and environmental performances.

The study uses partial least square–structural equation modeling approach to analyze the data gathered through structured questionnaires from supply chain and human resource managers in manufacturing and hospitality firms in Ghana.

It is established that green supply chain management practices play complementary partial mediating role between green human resource management and operational, market, social and environmental performances, while it plays competitive partial mediating role between green human resource management and financial performance. Subsequently, the analysis reveals that the synergy between green human resource management and green supply chain management creates the highest value in operational performance, followed by market performance, environmental performance, financial performance and social performance.

The study proposes and tests a conceptual model that examines the synergistic influence of green human resource management and green supply chain management on operational, market, financial, social and environmental performances.

The priority giving to green practices in today's competitive market has made green logistics management practices (GLMPS) a significant driver of organizational performance. The purpose of this study is to explore the influence of GLMPS, logistics ecocentricity and supply chain traceability on sustainability performance.

The study uses structured questionnaires to gather data from 274 managers of manufacturing firms in Ghana. The partial least square structural equation modeling approach is used to analyze the data to test the proposed hypotheses.

The results obtained from the analysis indicate that GLMPS positively influence social sustainability and environmental sustainability. However, GLMPS negatively influence business performance. The results further reveal that logistics ecocentricity and supply chain traceability augment GLMPS to achieve significant improvement in both business performance and environmental sustainability through the mediation effect approach.

The study proposes a conceptual framework that tests the combined effect of GLMPs, logistics ecocentricity and supply chain traceability on environmental sustainability, social sustainability and business performance from the Ghanaian perspective.

This study primarily explores the influence of green warehousing, logistics optimization and social values and ethics on supply chain sustainability and economic performance. The study further examines the mediating role of supply chain sustainability between economic performance and green warehousing, logistics optimization and social values and ethics.

The study employs a quantitative research approach where survey data are collected from 200 managers of manufacturing companies in Ghana. The dataset is analyzed using partial least square structural equation modeling software (PLS-SEM) SmartPLS 3.

The results show that green warehousing and logistics optimization negatively influence economic performance but improves economic performance through supply chain sustainability. It is further discovered that social values and ethics have a positive influence on supply chain sustainability and economic performance.

This paper proposes and tests a theoretical model that explores the relationships between green warehousing, supply chain sustainability, economic performance, logistics optimization and social values and ethics through the resource dependency theory (RDT) in the manufacturing firms in Ghana.