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American Accounting Association
2003 Annual Meeting - Honolulu, Hawaii

CPE Session 32: Sunday, August 3, 1:00 – 4:00 PM

Contemporary Issues Relating to Performance,
Performance Reporting, and Performance Measurement
in Government and Nonprofit Research

Description/Objectives:
The focus of this workshop will be on research issues concerning measuring, reporting, and analyzing performance in the Government and Nonprofit sector. Presenters will provide an overview of the state of current research in areas pertaining to state, local, and federal government entities, health care, and other not-for-profit entities. In addition, presenters will discuss their own current research projects and findings in these areas and provide frameworks for future research. Topics to be covered include a description of current practices of performance measures in governmental entities, and developments by standard-setting bodies and other organizations (GFOA, ICMA, Urban Institute, GAO, etc). In addition, presenters will discuss issues concerning the quality and transparency of financial reporting about performance, and discuss findings about current budgeting, analytical, and financial systems in state departments to determine if the current state of the art provides information relevant to measuring performance in various areas. In the health care sector, an overview of the accounting and economic research that uses agency theory to study contracting behavior will be discussed, and that perspective applied to assess the benefits/costs of Medicare's hospital payment systems. Specifically, the implications of cost reimbursement versus prospective (fixed-fee) hospital payments, under the assumptions of both competitive and monopolistic environments will be analyzed.

Format/Structure:

The workshop will consist of a series of short presentations followed by discussion and question-and-answer sessions.

Intended Audience:
Academics, practitioners, and anyone else interested in government and nonprofit research and teaching. This workshop would also be of interest to regulators and policy makers/implementers in the government and nonprofit sectors, and stakeholders with an interest in performance measurement and reporting related issues in this sector.

Presenters:
Rita H. Cheng, University of Wisconsin–Milwaukee
Dana A. Forgione, Florida International University
Sarah E. Nutter, George Mason University
Ken Smith, Pepperdine University
Krishnamurthy Surysekar, Florida International University

Sponsor:
Government and Nonprofit Section

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