Catherine Plante

Catherine Plante

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

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.

Courses Taught

  • ACC 722: Inter. Fin. Acct. II
  • ADMN 503: Managerial Accounting


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

Research Interests

  • Accounting

Selected Publications

  • Cha, Y., Plante, C., & Ragland, L. (2024). Regulated Public Accessibility to Municipal Financial Reports and Bond Interest Cost. Journal of Public Budgeting, Accounting and Financial Management, (Forthcoming).

  • Hartt, A., Nash, J., & Plante, C. (2023). Tax Increment Financing (TIF): A Review of TIF’s Economic and Fiscal Effects. Advances in Taxation, ((forthcoming)).

  • Wood, D., et al., & Plante, C. (n.d.). The ChatGPT artificial intelligence chatbot: How well does it answer accounting assessment questions?. Issues in Accounting Education, (forthcoming).

  • Ragland, L., & Plante, C. (2021). The Association between Board Composition, Board Governance and Charity Care Provided by Nonprofit Hospitals. Journal of Governmental and Nonprofit Accounting, 10(1), 50-85. doi:10.2308/JOGNA-19-004

  • 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., & Ragland, L. (2017). Do hospitals earn their nonprofit status?. In (Not published externally-- the peer reviewed paper was only made available during conference period. San Diego. Retrieved from

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

  • The Relationship between Charity Care and Taxes Avoided: An Examination of Tax Exempt Hospitals in the State of New Hampshire (2015).

  • 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), 791-809. doi:10.1007/bf00174407

  • Most Cited Publications