m Welcome m About the       Authors m Exercises Problems Answers Instructions m Corrections Chapter 3  Chapter 14 Chapter 16 m Accounting        Links m Aspen        Publishers m E-mail the        Authors

Steven A. Finkler, PhD, CPA   Steven A. Finkler, PhD, CPA, is Professor of Public and Health Administration, Accounting, and Financial Management at New York University's (NYU) Robert F. Wagner Graduate School of Public Service. At NYU, Dr. Finkler directs the financial management specialization in the Program in Health Policy and Management. He is also a member of a National Advisory Council at the National Institutes of Health (NIH). Dr. Finkler is a member of the editorial board of Health Care Management Review and served as Editor of Hospital Cost Management and Accounting, a monthly publication, from 1984-1997.          Dr. Finkler received a B.S. in economics and an M.S. in accounting from the Wharton School, University of Pennsylvania. His M.A. in economics and Ph.D. in business administration were awarded by Stanford University. An award winning teacher and author, Dr. Finkler, who is also a CPA, worked for several years as an auditor with Ernst and Young and was on the faculty of the Wharton School before joining NYU.          Among his publications are three other books: Finance and Accounting for Nonfinancial Managers (Revised Edition, Prentice-Hall, 1996), Budgeting Concepts for Nurse Managers (Second Edition, W.B. Saunders, 1992), and Financial Management for Nurse Managers and Executives, co-authored with Christine Kovner (W.B. Saunders, Second Edition forthcoming 1999).          Dr. Finkler has published over 200 articles in many journals, including Healthcare Financial Management, Health Care Management Review, New England Journal of Medicine, Health Services Research, Inquiry, Medical Care, Nursing Economics, and The Journal of Nursing Administration.          Dr. Finkler has consulted extensively and has worked on a wide variety of costing studies in the field of health services research. He conducts seminars on health services financial management, both around the country and abroad.

David M. Ward, PhD     David M. Ward, Ph.D, is Assistant Professor of Health Administration and Policy in the Department of Health Administration and Policy and holds a faculty appointment with the Center for Health Care Research at the Medical University of South Carolina. His teaching activities at the Medical University include Financial Management for Health Care Organizations and Healthcare Accounting to students obtaining a Masters in Health Administration. Dr. Ward is a member of AHCPR’s Work Group on Nurse Staffing and Quality of Care in Hospitals and a member of the Cost Accounting and Analysis Advisory Panel for the Finance Project.      Dr. Ward received his B.A. from Colgate University and an M.P.A. and Ph.D. from the Robert F. Wagner Graduate School of Public Service at New York University. Outside of academics, Dr. Ward spent several years as a Supervising Budget Analyst with the New York City Office of Management and Budget.      Dr. Ward’s research activities have focused on the use of cost effectiveness analysis and linear programming for increasing the efficiency of health care spending. Dr. Ward has published in a number of journals, including Health Care Financing Review, Public Budgeting and Financial Management, and the American Journal of Public Health.      In addition to Dr. Ward’s research and teaching activities, he consults and conducts financial management seminars across the country.