Financial self‐assessment

Dickmeyer, Nathan; Hughes, K. Scott

doi:10.1002/he.36919823804

Cited by 4 publications

(3 citation statements)

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“…In addition to the accounting standard boards' research reports, the NACUBO Financial Self-Assessment Workbook (Dickmeyer & Hughes, 1987) (Chamberlain & Van Daniker, 1990) recommended over 20 SEA indicators. The indicators were developed by report-content analysis, telephone interviews and a literature search.…”

Section: Sources Of Measurersmentioning

confidence: 99%

“…Most financial managers and analysts recognize that the overall condition of an institution is not dependent solely on the condition of the institution's financial resources (Dickmeyer & Hughes, 1987). In today's competitive and volatile environment, institutions in good condition are those that have not only adequate financial resources, but also possess (1) a strong faculty and staff who are eminently qualified, not close to retirement and competitively paid, (2) an up-to-date and well-maintained physical plant, and (3) a healthy demand for the institution's services.…”

Section: Condition-related Decision Areasmentioning

confidence: 99%

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Assessment Measures: management's yardstick

Brown

Fischer

1994

Assessment & Evaluation in Higher Education

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Nonprofit organizations' constituents, trustees and donors find financial reports confusing and too detailed. Advocates of Service Efforts and Accomplishmentsand assessment measures suggest that disclosing both financial and nonfinancial indicators will make the reports more useful. With hundreds of possible measures, ratios and data available, the nonprofit manager must select measures that portray the institution's condition and performance. This article presents a process and rationale for determining the measures. Also presented is a set of measures developed from interviews with presidents and administrators which were selected by a quantitative process that models complex decisions. The information selected for display both describes and measures the organization's condition and performance.

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Section: Sources Of Measurersmentioning

confidence: 99%

Section: Condition-related Decision Areasmentioning

confidence: 99%

Assessment Measures: management's yardstick

Brown

Fischer

1994

Assessment & Evaluation in Higher Education

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show abstract

“…and they spoke of the importance of tracking enrollment indicators (1993). Morriss-Olson (1996) followed Dickmeyer and Hughes (1982) by using enrollment changes from 1981 to 1991, together with financial ratios, as key ratios for evaluating the health of the colleges she studied. She referred to "enrollment and fund balance ratios" as "two measures identified in the research as having particular importance to institutional viability at small colleges" (MorrissOlson, 1996).…”

mentioning

confidence: 99%