Date of Graduation


Document Type


Degree Name

Doctor of Philosophy in Business Administration (PhD)

Degree Level





Doris M. Cook

Committee Member

Leon E. Hay

Second Committee Member

James P. Modisette

Third Committee Member

Chatrathi P. Rao


University hospitals, guidelines, university medical centers


Because of their unique position as component units of other governmental organizations, the accounting and reporting practices of hospitals owned and operated by state supported university medical centers have been subject to several conflicting guidelines. The purposes of this study were to investigate the accounting and reporting practices of selected university hospitals, to determine the deviations between their practices and the principles recommended by the American Institute of Certified Public Accountants' Hospital Audit Guide and other guides, and to recommend changes that should be made by these hospitals to achieve the objectives for financial reporting by nonbusiness organizations as stated by FASB Concepts Statement No. 4 and the National Council on Governmental Accounting Concepts Statement 1. The research included case studies of five university hospitals designated as Alpha, Beta, Gamma, Kappa and Omega. Data were collected by questionnaires, personal interviews and analysis of financial reports. The study found that the five hospitals did not issue their own financial statements and that the hospital financial information shown on the combined medical center financial statements was very limited and condensed and did not follow the recommendations of the Hospital Audit Guide.