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Financial Vulnerability in Nonprofit...

Williams, Angela Robbs.

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Financial Vulnerability in Nonprofit Charter Schools: A Quantitative Study.

Record Type:	Electronic resources : Monograph/item
Title/Author:	Financial Vulnerability in Nonprofit Charter Schools: A Quantitative Study./
Author:	Williams, Angela Robbs.
Published:	Ann Arbor : ProQuest Dissertations & Theses, : 2019,
Description:	129 p.
Notes:	Source: Dissertations Abstracts International, Volume: 80-08, Section: A.
Contained By:	Dissertations Abstracts International80-08A.
Subject:	Accounting. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=13427357
ISBN:	9780438831643

Financial Vulnerability in Nonprofit Charter Schools: A Quantitative Study.
Williams, Angela Robbs.

Financial Vulnerability in Nonprofit Charter Schools: A Quantitative Study. - Ann Arbor : ProQuest Dissertations & Theses, 2019 - 129 p.

Source: Dissertations Abstracts International, Volume: 80-08, Section: A.

Thesis (Ph.D.)--Northcentral University, 2019.

This item must not be sold to any third party vendors.

Most states are authorizing more nonprofit charter schools; however, studies have indicated that these schools are failing at a high rate owing to financial problems. Researchers have found charter school closures may lead to disruptions in the lives of students, demographic changes such as higher student pregnancies, incarceration rates and fewer school choice options for families. This study's problem addressed the financial vulnerability of nonprofit charter schools. The purpose was to use the lens of the resource dependency theory and the Tuckman and Chang measurement instrument to analyze financial vulnerability in nonprofit charter schools. A sample of 159 North Carolina charter schools was selected from secondary databases. Financial ratios (equity, revenue concentration, administrative costs, and operating margin) were calculated and the degree of financial vulnerability (according to the Tuckman and Chang measurement instrument), along with three additional indicators; internal controls, financial statement quality, and filing timeliness were derived to determine their relationship to financial vulnerability. A comparative analysis was conducted on the sample utilizing a series of Chi-square correlation tests to explore relationships. Six variables significantly related to financial vulnerability in nonprofit charter schools while one variable, financial statement quality, did not relate to financial vulnerability. This study provides findings that may decrease charter school failure rates, disruptions in student lives, and provide more school choice options. Future researchers may examine financial vulnerability of nonprofit charter schools in other states and examine optimal ranges for financial indicators as benchmark financial targets.

ISBN: 9780438831643Subjects--Topical Terms:

557516
Accounting.

Financial Vulnerability in Nonprofit Charter Schools: A Quantitative Study.
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300 $a 129 p.
500 $a Source: Dissertations Abstracts International, Volume: 80-08, Section: A.
500 $a Publisher info.: Dissertation/Thesis.
500 $a Advisor: Ruankaew, Thanasak.
502 $a Thesis (Ph.D.)--Northcentral University, 2019.
506 $a This item must not be sold to any third party vendors.
520 $a Most states are authorizing more nonprofit charter schools; however, studies have indicated that these schools are failing at a high rate owing to financial problems. Researchers have found charter school closures may lead to disruptions in the lives of students, demographic changes such as higher student pregnancies, incarceration rates and fewer school choice options for families. This study's problem addressed the financial vulnerability of nonprofit charter schools. The purpose was to use the lens of the resource dependency theory and the Tuckman and Chang measurement instrument to analyze financial vulnerability in nonprofit charter schools. A sample of 159 North Carolina charter schools was selected from secondary databases. Financial ratios (equity, revenue concentration, administrative costs, and operating margin) were calculated and the degree of financial vulnerability (according to the Tuckman and Chang measurement instrument), along with three additional indicators; internal controls, financial statement quality, and filing timeliness were derived to determine their relationship to financial vulnerability. A comparative analysis was conducted on the sample utilizing a series of Chi-square correlation tests to explore relationships. Six variables significantly related to financial vulnerability in nonprofit charter schools while one variable, financial statement quality, did not relate to financial vulnerability. This study provides findings that may decrease charter school failure rates, disruptions in student lives, and provide more school choice options. Future researchers may examine financial vulnerability of nonprofit charter schools in other states and examine optimal ranges for financial indicators as benchmark financial targets.
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