Catherine Plante

Phone: (603) 862-3384
Office: Accounting & Finance, Paul College Rm 355D, Durham, NH 03824
Catherine Plante

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.


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

Courses Taught

  • ACC 722: Inter. Fin. Acct. II
  • ACFI 622: Intermed Financial Accting II
  • ACFI 750: Internships in Accounting
  • ADMN 502: Financial Accounting

Selected Publications

Plante, C., & Ragland, L. (2018). Do hospitals earn their nonprofit status? Evidence from New Hampshire in 2012. Journal of Public Budgeting, Accounting & Financial Management, 30(1), 69-85. doi:10.1108/jpbafm-03-2018-007

Plante, C., Brooks, R., & Hayes, D. (2017). Something for Nothing? Understanding Tax increment Financing. Journal of Government Financial Management, Fall, 48-54.

Plante, C. C. (2015). Pensions and Other Postemployment Benefits. In Applying Government Accounting Principles. Retrieved from

Plante, C. C., Menderes, T., Celik, Y., & Younis, M. (2015). An Investigation into the Economies of Scale in Turkish Ministry of Health Hospitals. Journal of Public Budgeting, Accounting and Financial Management. Retrieved from

Plante, C. C., & Brooks, R. C. (2014). A Study of OPEB Healthcare Cost Trend Rate Assumptions by State Governments. Journal of Government Financial Management. Retrieved from

Younis, M. Z., Jabr, S. F. K., Plante, C. C., & Forgione, D. A. (2013). Estimation of Health Care Costs and Cost Recovery: The Case of Rafidya Hospital in Palestine. Journal of Health Care Finance. Retrieved from

Bosco, C., & Plante, C. C. (2013). Bankruptcy of General Motors. GSTF Journal on Business Review. Retrieved from

A.. (2012). OTHER POST EMPLOYMENT BENEFITS-THE OTHER ELEPHANT IN THE ROOM. American Journal of Economics and Business Administration, 4(2), 122-128. doi:10.3844/ajebasp.2012.122.128

Craycraft, C., Sedo, S., & Gotlob, D. (1998). Foreign operations and the choice of inventory accounting methods. Journal of International Accounting, Auditing and Taxation, 7(1), 81-93. doi:10.1016/s1061-9518(98)90007-6

David Bradford, W., & Craycraft, C. (1996). Prospective payments and hospital efficiency. Review of Industrial Organization, 11(6). doi:10.1007/bf00174407

Most Cited Publications