Ratio analysis : a model for private liberal arts colleges and universities

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dc.contributor.advisor Reitzug, Ulrich C. en_US
dc.contributor.author Lightfoot, Connie Dae Hall en_US
dc.date.accessioned 2011-06-03T19:28:12Z
dc.date.available 2011-06-03T19:28:12Z
dc.date.created 1993 en_US
dc.date.issued 1993
dc.identifier LD2489.Z64 1993 .L54 en_US
dc.identifier.uri http://cardinalscholar.bsu.edu/handle/handle/177722
dc.description.abstract Ratio analysis is a financial analysis technique used by the corporate sector and public colleges and universities. Private colleges and universities have been largely unsuccessful utilizing this technique because of the varied accounting techniques used by the private institutions. This study attempted a different technique. The controllers of five institutions were asked to meet and agree on definitions of categories necessary for completing ratio analysis.Ratios are useful as a tool for monitoring financial changes over time within one institution, comparing similar institutions one with another and evaluating institutions in better financial condition for use as goal ratios.The resultant model consisted of a data dictionary which contained the definitions the controllers had created and iteratively refined, a data spreadsheet which contained the numbers over a five year period matching the definitions, and a ratio spreadsheet which presented the 58 ratios for each institution over a five year period. The controllers, acting as an expert panel for the study, believed the results to be reliable because of their level of involvement in setting the definitions and supplying the numbers. Average ratios were also calculated using the data from all five institutions over all five years. All resulting spreadsheets are contained in their entirety in the dissertation. en_US
dc.description.sponsorship Department of Educational Leadership
dc.format.extent v, 207 leaves ; 28 cm. en_US
dc.source Virtual Press en_US
dc.subject.lcsh Ratio analysis. en_US
dc.subject.lcsh Universities and colleges -- Accounting. en_US
dc.subject.lcsh Universities and colleges -- Finance. en_US
dc.title Ratio analysis : a model for private liberal arts colleges and universities en_US
dc.description.degree Thesis (D. Ed.) en_US
dc.identifier.cardcat-url http://liblink.bsu.edu/catkey/897470 en_US
dc.identifier.cardcat-url http://liblink.bsu.edu/uhtbin/catkey/1834995

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  • Doctoral Dissertations [3134]
    Doctoral dissertations submitted to the Graduate School by Ball State University doctoral candidates in partial fulfillment of degree requirements.

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