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  • 1. Jacobs, Fred
    et al.
    Maiga, Adam S.
    Leadership, quality, and outcomes: the case of community hospital2009In: Accounting and the Public Interest, ISSN 1530-9320, E-ISSN 1530-9320, Vol. 9, no 1Article in journal (Refereed)
    Abstract [en]

    For profit (FP) health care institutions are becoming more common, even dominant in many communities, and consumers and payers are demanding high-quality services at reasonable and affordable costs. Hence, health care managers must find ways to provide services to meet these requirements. One of the motivations for conversions of health care institutions from not-for-profit (NFP) was the expectation that the profit motive would likely enhance the efficiency of the entire industry, because economic considerations suggest that market competition improves economic growth. This improvement comes from efficiency gains, lower prices, and enhanced quality. This study uses structural equation modeling (SEM) to investigate the relationships among leadership, clinical quality, process quality, patient satisfaction, cost improvement, and hospital performance, using a 2006 survey sample of 313 for-profit community hospitals. Results indicate significant positive impact of leadership on both clinical quality and process quality which, in turn, positively affect patient satisfaction. Results also show that both clinical quality and process quality significantly affect cost improvement, and that both patient satisfaction and cost improvement have a significant impact on hospital performance, measured by profitability. Further analyses support the dual emphasis suggested by Rust et al. (2002), indicating that both cost improvement and patient satisfaction mediate the relationship between process and clinical quality and profitability.

  • 2.
    Jacobs, Fred
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Marudas, Nicholas
    Impact of organization size measures on relationship between organizational inefficiency and donations2008In: Journal of Management and Marketing Research, ISSN 1941-3408, Vol. 1, p. 93-100Article in journal (Refereed)
  • 3.
    Jacobs, Fred
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Marudas, Nicholas
    Auburn University Montgomery, Alabama.
    The impact of fundraising inefficiency on donations to nonprofit organizations2007In: Proceedings of ASBBS / [ed] Jake Zhu; Wali I. Mondal, 2007, Vol. 14, p. 818-825Conference paper (Refereed)
    Abstract [en]

    Only one study, Greenlee and Brown (1999), tests the effect that the fundraising inefficiency ratio (fundraising expenses / total expenses) has on donations to nonprofit organizations (NPOs). However, the model in their study omits factors known to affect donations, such as fundraising, and organizational age and wealth, thereby substantially misspecifying the model. We improve on their model by testing a better-specified autoregressive model that includes important factors known to affect donations. We find a significant negative relation between donations and fundraising inefficiency, while Greenlee and Brown (1999) find a perverse significant positive relation. Our results should be of interest to NPO managers, "watchdog agencies", and regulators of NPOs.

  • 4.
    Jacobs, Fred
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Marudas, Nicholas P.
    Auburn University Montgomery, Alabama.
    The combined effect of donation price and administrative inefficiency on donations to US nonprofit organizations2009In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 25, no 1, p. 33-53Article in journal (Refereed)
    Abstract [en]

    We examine the effects that two accounting measures of nonprofit organization (NPO) inefficiency, administrative inefficiency and donation price, have on donations to US NPOs using a better-specified model and industry-specific samples. Although numerous studies examine the effect that donation price has on donations (e.g., Marudas and Jacobs, 2006; Marudas, 2004; Khanna and Sandler, 2000; and Tinkelman, 1999), only three studies examine the effect of administrative inefficiency on donations (Tinkelman and Mankaney, 2007; Frumkin and Kim, 2001; and Greenlee and Brown, 1999). However, none of these studies tests donation price and administrative inefficiency in one model and only two test industry-specific samples of NPOs. We find that misspecifying the model by including only one of these two inefficiency measures creates substantial bias and the effect of administrative inefficiency on donations varies substantially across industries. Administrative inefficiency has a significantly negative effect on donations to NPOs in the full sample and the philanthropy sample, but no significant effect on donations to NPOs in the arts, education, health, or human services samples. Furthermore, donation price has a significantly negative effect on donations to NPOs in the full sample and the education, health and human services samples, but not in the arts or philanthropy samples. Results are also reported for the other variables in the model - government support, program service revenue, fundraising and organizational age, wealth and size.

  • 5.
    Maiga, Adam S.
    et al.
    Florida International University.
    Jacobs, Fred
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Budget participation's influence on budget slack: the role of fairness perceptions, trust and goal commitment2007In: Journal of Applied Management Accounting Research, ISSN 1443-9905, E-ISSN 1443-9913, Vol. 5, no 1, p. 39-58Article in journal (Refereed)
    Abstract [en]

    This research uses structural equation modelling to investigate a comprehensive model of the relationships between budget participation, procedural fairness, distributive fairness, trust, goal commitment and managers' propensity to create slack.To this end, data from 163 U.S. individual managers were used for the study. The results show that budget participation impacts both procedural fairness and distributive fairness which, in turn, affect trust. Also, both procedural fairness and trust are found to have a significant impact on budget goal commitment which, in turn, negatively influences managers' propensity to create slack. Further analyses indicate that the direct relationship between budget participation and manager's propensity to create slack was insignificant, which suggests that fairness and goal commitment mediate the relationship between budget participation and manager's propensity to create slack. The applied implications of this study, especially in relation to individual reactions to being ‘laid-off', are also discussed.

  • 6.
    Maiga, Adam S
    et al.
    Florida International University.
    Jacobs, Fred
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Extent of ABC use and its consequence2008In: Contemporary Accounting Research, ISSN 0823-9150, E-ISSN 1911-3846, Vol. 25, no 2, p. 533-566Article in journal (Refereed)
    Abstract [en]

    This study uses structural equation modeling to investigate the association between extent of ABC use and quality, cost, and cycle-time improvements; the relations among quality, cost, and cycle-time improvements; and the association of quality, cost, and cycle-time improvements with profitability at the manufacturing plant level. Overall, the results of the structural analyses support the theoretical model, indicating that (a) extent of ABC use has a significant positive association on cost improvement, quality improvement, and cycle-time improvement; (b) quality improvement is significantly associated with both cost improvement and profitability; (c) cost improvement is significantly associated with profitability; (d) quality improvement is significantly associated with cycle-time improvement; and (e) cycle-time improvement is significantly associated with both cost improvement and profitability. However, the direct association between extern of ABC use and profitability is not significant. Rather, the association is through cost improvement, quality improvement, and cycle-lime improvement acting as intervening variables.

  • 7.
    Maiga, Adam S.
    et al.
    Florida International University.
    Jacobs, Fred
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Extent of ABC use and its consequences2008In: Proceedings: 2nd Conference on Nordic Innovation Research, December 3-4 2007; Luleå University of Technology / [ed] Håkan Ylinenpää, Luleå tekniska universitet, 2008, p. 38-69Conference paper (Refereed)
  • 8.
    Maiga, Adam S.
    et al.
    Florida International University.
    Jacobs, Fred
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Extent of ABC use and its consequences2008In: Contemporary Accounting Research, ISSN 0823-9150, E-ISSN 1911-3846, Vol. 25, no 2, p. 533-566Article in journal (Refereed)
  • 9. Maiga, Adam S.
    et al.
    Jacobs, Fred
    JIT performance effects: a research note2009In: Advances in Accounting, ISSN 0882-6110, Vol. 25, no 2, p. 183-189Article in journal (Refereed)
    Abstract [en]

    This paper uses a sample of 131 just-in-time (JIT) firms and their matched non-JIT firms to examine whether adoption of JIT improves firm performance. Tobin's Q and return on assets (ROA) are used to measure firm performance. Overall, the results indicate that statistically significant differences in Tobin's Q and ROA were observed in a pre- and post-test of JIT adopters and between matched non-JIT adopters.

  • 10.
    Maiga, Adam S
    et al.
    Florida International University.
    Nilsson, Anders
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Jacobs, Fred
    Georgia State University.
    Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance2014In: The British Accounting Review, ISSN 0890-8389, E-ISSN 1095-8347, Vol. 46, no 1, p. 77-90Article in journal (Refereed)
    Abstract [en]

    The interface between management control and information technology is an under-developed research area with a knowledge gap concerning its implications for financial performance. This study contributes to bridging this gap by investigating the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance. We surveyed a sample of 518 managers of U.S. manufacturing plants, approximately evenly distributed between those using activity-based costing and volume-based costing. Using hierarchical regression analyses, results indicate that while information technology integration and cost control systems do not provide significant independent effects on plant financial performance, they do interact to positively impact manufacturing plant financial performance. Thus, our findings suggest that manufacturing plants will reap the greatest financial performance benefits from investments in activity-based cost control systems when combined with information technology integration.

  • 11.
    Maruda, Nicholas
    et al.
    Auburn University Montgomery, Alabama.
    Jacobs, Fred
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Initial evidence on whether use of professional fundraising services increases fundraising2007Conference paper (Other academic)
  • 12.
    Marudas, Nicholas P.
    et al.
    Auburn University Montgomery, Alabama.
    Jacobs, Fred
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    The effect of organizational inefficiency on donations to U.S. nonprofit organizations and the sensitivity of results to different specifications of organizational size2008In: Proceeding of American Society of Business and Behavioral Society, ASBBS , 2008, Vol. 15, p. 318-326Conference paper (Refereed)
    Abstract [en]

    Eleven studies examine the effect of the reciprocal of a certain well-publicized measure of nonprofit organizational (NPO) efficiency, "price of giving", on donations to U.S. NPOs in models of donations as a function of NPO characteristics. Some of these studies include a size control in their model, with some studies specifying size as total assets and others specifying size as total revenues. Another study, which tests an alternative measure of efficiency, specifies size as program expense. No study examines the sensitivity of results, from a given model, to these three different specifications of size. Furthermore, the latest data used in any of the prior studies is from 2001. We update the literature by testing the Marudas and Jacobs (2006) model using 2004-5 data on the Nonprofit Times 100 and specifying organizational size as total assets, as total revenues and as program expense. We compare the results from using these different specifications of organizational size. Surprisingly, results are extremely sensitive to specification of organizational size. The "price of giving" is significantly negative and large, -4.26, when total assets is used, but not significant when total revenues or program spending is used. Thus, choice of specification of organizational size is crucial. The model with the highest adjusted coefficient of determination is the one that includes total revenues, suggesting that results from this "best" model indicate that organizational efficiency has no significant effect on donations to the largest U.S. NPOs, a finding that is inconsistent with most prior studies.

  • 13.
    Marudas, Nicholas P.
    et al.
    Auburn University Montgomery, Alabama.
    Jacobs, Fred
    The effects of nonprofit organization-specific factors on governmental support to nonprofit organizations2009In: Proceedings of ASBBS, 2009Conference paper (Refereed)
    Abstract [en]

    Numerous studies examine the effects of nonprofit organization-specific factors on donations to nonprofit organizations (NPOs) at the individual NPO level. Although donations are a significant source of funding for NPOs, governmental support is also a significant source of funding, comprising 11% of total revenues of the NPOs in the large sample of U.S. NPOs tested in this paper. Despite the importance of this source of NPO funding, we are unaware of any published models of organization-level governmental support to NPOs. Thus, we develop what we believe to be the first model of governmental support to NPOs at the organizational level as a function of NPO organization-specific factors. We test this five-factor model, using OLS, on data for a large sample from the National Center for Charitable Statistics database of U.S. NPOs and find that all factors in the model are statistically significant. NPO efficiency, age, and wealth have a significant negative effect on governmental revenues of the NPOs, and fundraising expenses and non-governmental revenue have a significant positive effect.

  • 14.
    Marudas, Nicholas P.
    et al.
    Auburn University Montgomery, Alabama.
    Jacobs, Fred
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    The extent of excessive or insufficient fundraising among US arts organizations and the effect of organizational efficiency on donations to US arts organizations2007In: International Journal of Nonprofit & Voluntary Sector Marketing, ISSN 1465-4520, E-ISSN 1479-103X, Vol. 12, no 3, p. 267-273Article in journal (Refereed)
    Abstract [en]

    We estimate, for each nonprofit organization (NPO) in a sample of 606 US arts NPOs, whether the NPO's level of fundraising is excessive, insufficient, or neither, relative to the level that maximizes net donations. We find that the effect of a 1% increase in fundraising on net donations varies widely across the arts NPOs in our sample - from an increase in net donations of 8.91% of gross donations to a decrease of 3.82% of gross donations. Of the 100 NPOs in our sample with the highest donations, the estimated effect of a 1% increase in fundraising on net donations varies more narrowly - from an increase in net donations of 0.27% of gross donations to a decrease of 0.32% of gross donations. Of these 100 NPOs, we estimate that only 3 engaged in excessive fundraising, but 83 engaged in insufficient fundraising, and 14 did not engage in excessive or insufficient fundraising.We also provide evidence that reported organizational efficiency does not affect donations to arts NPOs. This finding may be useful to managers and directors of US arts NPOs who believe that organizational efficiency does impact donations and who, therefore, incorporate the effect on efficiency in their decisions to allocate resources across fundraising, administration, and program objectives.

1 - 14 of 14
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