Literaturnachweis - Detailanzeige
Autor/in | Anderson, Carolyn Joyce |
---|---|
Titel | A Case Study Examining Stakeholder's Perspectives of Value Creation and Financial Risks |
Quelle | (2019), (250 Seiten)
PDF als Volltext Ph.D. Dissertation, Northcentral University |
Sprache | englisch |
Dokumenttyp | gedruckt; online; Monographie |
ISBN | 978-0-4389-6257-6 |
Schlagwörter | Hochschulschrift; Dissertation; Public Colleges; Stakeholders; Risk; Educational Finance; Administrator Attitudes; College Faculty; Teacher Attitudes; College Students; Student Attitudes; Value Judgment; Accounting |
Abstract | The purpose of this research was to define elements that would allow stakeholders in public universities to have a better understanding of the value created in that university and the risks incurred. There are many points of information for stakeholders and universities, but the information is not well unified in one document. Financial professionals look at the annual report to determine the financial position of the business. However, other stakeholders such as students and faculty members make decisions about the university based on entirely different things. Defining what other stakeholders found of value and what they thought was a risk was the primary purpose of the study. The researcher in this case study conducted interviews and focus groups at a public university, seeking answers about what three categories of stakeholders; administrators, faculty, and students found of value and what they considered a risk. The researcher also gathered comparative information from a literature review, showing what scholars considered to be of value and risk at universities, and what the target university's annual financial report included regarding value and risk, showing what financial standards-setters considered important enough to report. The findings were that the annual report covered a small amount the value creation and risk noted by the stakeholders and cited in the literature, therefore providing information disconnected from these stakeholders needs. The conclusion was that the standard-setters, the Financial Accounting Foundation, and it's two subsidiary boards, the Financial Accounting Standards Board, and the Government Accounting Standards Board would do well to ask stakeholders, other than financial professionals, what information was useful to them when accounting for public universities. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://www.proquest.com/en-US/products/dissertations/individuals.shtml.] (As Provided). |
Anmerkungen | ProQuest LLC. 789 East Eisenhower Parkway, P.O. Box 1346, Ann Arbor, MI 48106. Tel: 800-521-0600; Web site: http://www.proquest.com/en-US/products/dissertations/individuals.shtml |
Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
Update | 2020/1/01 |