Positions

Overview

  • Catherine Plante, PhD, CPA – Catherine is an Associate Professor of Accounting at the University of New Hampshire. She teaches Intermediate Financial Accounting II. Her current research interests include examining state and local government’s healthcare obligations to their employees. She examines measurement issues focusing on assumptions that underlie the obligations. This research helps states set policies regarding the measurement of healthcare obligations. Related to this research, she was a member of a Governmental Accounting Standards Board (GASB) task force which developed the policy all state and local governments must follow when recording their healthcare obligations. Dr, Plante’s other research interest is factors that influence the amount of charity care that hospitals provide. She received her Ph.D. in accounting from The Ohio State University.
  • Selected Publications

    Academic Article

    Year Title
    2018 Do hospitals earn their nonprofit status? Evidence from New Hampshire in 2012Journal of Public Budgeting, Accounting and Financial Management.  30:69-85. 2018
    2017 Something for Nothing? Understanding Tax increment FinancingJournal of Government Financial Management.  Fall:48-54. 2017
    2015 An Investigation into the Economies of Scale in Turkish Ministry of Health HospitalsJournal of Public Budgeting, Accounting and Financial Management2015
    2014 A Study of OPEB Healthcare Cost Trend Rate Assumptions by State GovernmentsJournal of Government Financial Management2014
    2013 Bankruptcy of General MotorsGSTF Journal on Business Review2013
    2013 Estimation of Health Care Costs and Cost Recovery: The Case of Rafidya Hospital in PalestineJournal of Health Care Finance2013
    2012 OTHER POST EMPLOYMENT BENEFITS-THE OTHER ELEPHANT IN THE ROOMAmerican Journal of Economics and Business Administration.  4:122-128. 2012
    2012 Assumptions and States’ OPEBJournal of Government Financial Management2012
    2009 The Differentiation Between For-Profit and Nonprofit Hospitals; Another LookResearch in Healthcare Financial Management2009
    2005 DRGs, Costs and Quality of Care: An Agency Theory PerspectiveFinancial Accountability and Management.  21:291-308. 2005
    2004 The Impact of DRG-Based Payment Systems on Quality of Health Care in OECD CountriesJournal of Health Care Finance2004
    1999 A Review of Statistical Techniques in Measuring EfficiencyJournal of Public Budgeting, Accounting and Financial Management1999
    1998 CVP Analysis: A New LookJournal of Managerial Issues1998
    1998 Foreign operations and the choice of inventory accounting methodsJournal of International Accounting, Auditing and Taxation.  7:81-93. 1998
    1997 Antitrust Sanctions and the Firm's Ability to PayReview of Industrial Organization1997
    1997 Employers Actuarial Assumptions of Post-Retirement Medical Costs with James LewisCompensation and Benefits Management1997
    1996 Prospective payments and hospital efficiencyReview of Industrial Organization.  11:791-809. 1996
    1995 Financial Ratio Criteria: A Hypothesis and Empirical TestJournal of Financial Management and Analysis1995
    1994 The Incremental Information Content of Socioeconomic Data in Evaluating Hospital PerformanceJournal of Management Systems1994

    Article

    Year Title
    2018 “The Effect of Board Structure, Board Policies and Financial Position on Charity Care Provided by Nonprofit Hospitals” 2018
    2015 Do hospitals earn their nonprofit status? Presented by C. Plante at the 2015 Annual Northeastern Regional Association of Assessing Officers (NRAAO) Conference (Portsmouth, NH) 2015
    2009 The Association of DRG-Based Financing with Cost and Quality of Healthcare in OECD countries 2009
    2007 The Association of DRG-Based Financing with Case-Mix Adjusted Costs and Quality of Helathcare in OECD Countries 2007
    2007 The Association of DRG-Based Financing with Case-Mix Adjusted Costs and Quality of Healthcare in OECD Countries 2007
    2007 The Association of DRG-Based financing with Case-Mix Adjusted Costs and Quality of Healthcare in OECD Countries 2007

    Chapter

    Year Title
    2015 Pensions and Other Postemployment Benefits 2015

    Conference Paper

    Year Title
    2019 A Descriptive Study of the Institutional Characteristics of Introductory Accounting Courses Offered by Community Colleges 2019
    2017 Do hospitals earn their nonprofit status?(Not published externally-- the peer reviewed paper was only made available during conference period. 2017
    2015 The Relationship between Charity Care and Taxes Avoided: An Examination of Tax Exempt Hospitals in the State of New Hampshire 2015
    Do hospitals earn their nonprofit status? Evidence from New Hampshire 2012
    Do hospitals earn their nonprofit status? Evidence from New Hampshire in 2012
    Do hospitals earn their nonprofit status? Evidence from New Hampshire in 2012
    The Effect of Board Structure, Board Policies, and Financial Position on Charity Care Provided by Nonprofit Hospitals(Not published externally--the peer reivewed paper was made available during conferencc periiod.
    The Effect of Board Structure, Board Policies, and Financial Position on Charity Care Provided by Nonprofit Hospitals

    Teaching Activities

  • Inter. Fin. Acct. II Taught course 2021
  • Inter. Fin. Acct. II Taught course 2021
  • Inter. Fin. Acct. II Taught course 2021
  • Inter. Fin. Acct. II Taught course 2021
  • Inter. Fin. Acct. II Taught course 2020
  • Intermed Financial Accting II Taught course 2019
  • Intermed Financial Accting II Taught course 2019
  • Intermed Financial Accting II Taught course 2019
  • Intermed Financial Accting II Taught course 2019
  • Intermed Financial Accting II Taught course 2019
  • Intermed Financial Accting II Taught course 2018
  • Intermed Financial Accting II Taught course 2018
  • Internships in Accounting Taught course 2018
  • Intermed Financial Accting II Taught course 2018
  • Intermed Financial Accting II Taught course 2018
  • Financial Accounting Taught course 2017
  • Intermed Financial Accting II Taught course 2017
  • Intermed Financial Accting II Taught course 2017
  • Intermed Financial Accting II Taught course 2017
  • Intermed Financial Accting II Taught course 2017
  • Intermed Financial Accting II Taught course 2016
  • Intermed Financial Accting II Taught course 2016
  • Internships in Accounting Taught course 2016
  • Intermed Financial Accting II Taught course 2016
  • Intermed Financial Accting II Taught course 2016
  • Intermed Financial Accting II Taught course 2015
  • Intermed Financial Accting II Taught course 2015
  • Intermed Financial Accting II Taught course 2015
  • Intermed Financial Accting II Taught course 2015
  • Intermed Financial Accting II Taught course 2014
  • Intermed Financial Accting II Taught course 2014
  • Intermed Financial Accting II Taught course 2014
  • Intermed Financial Accting II Taught course 2014
  • Education And Training

  • B.A. Accounting, University of Cincinnati
  • M.A. Accounting, University of Missouri - Columbia
  • Ph.D. Accounting, Ohio State University
  • Full Name

  • Catherine Plante