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Financial recordkeeping practices of self-employed dietetic practitioners

The practice of dietetics has changed over the
past several years to include an increasing number of
dietitians working in private practice. The 1986 census
of The American Dietetic Association identified
2,383 (4.3%) of the membership as active in the Consulting
Nutritionist in Private Practice group. Private
practice opportunities have developed as a result
of societal changes emphasizing preventive health care,
the increasing elderly population, decline in hospital
admissions and reduction in patient days. This necessitates
the need for dietetic practitioners to provide
services outside the traditional hospital setting. The
increasing opportunities in dietetic private practice
are paralleled by the dietetic practitioners' increased
need for financial recordkeeping knowledge and skills.
The purpose of this research was to determine the
current financial recordkeeping methods utilized by self-employed dietetic practitioners. The objectives
of this study were to: (1) identify financial recordkeeping
practices of self-employed dietetic practitioners,
and (2) determine if demographics influence the
financial recordkeeping methods utilized by
self-employed dietetic practitioners.
A survey questionnaire was the research tool from
which financial recordkeeping and demographic data were
collected. The survey questionnaire was sent nationwide
to a sample population selected from the Consulting
Nutritionist in Private Practice group of The American
Dietetic Association. Of the 310 surveys mailed,
79 percent valid responses were used in analysis using
frequencies and chi square test of significance
(P<.05).
The results reflected that the largest percentage
of the self-employed dietetic practitioners are relatively
new to self-employment practice, within the past
five to ten years, work fewer than 30 hours per week
and earn 100 percent of their personal income from
their practice. Comments provided by the respondents
indicated enthusiasm and high interest in their practice.
The majority of the self-employed dietetic practitioners
use a manual financial recordkeeping system;
however, they do not utilize standardized techniques.
Significant outcomes of the financial recordkeeping system data were: 1) respondents' ratings of their financial
recordkeeping systems efficiency, effectiveness
and timeliness differed significantly between the manual
and computer systems; 2) the respondent's ability
to prepare financial records was significantly different
when comparing the manual and computer systems; 3)
the respondent's ability to prepare and maintain financial
reports was significantly different when comparisons
were made among the sources of the financial
recordkeeping system. In most cases the respondent
rated the manual financial recordkeeping system lower
than the computer system.
There were two general conclusions to be drawn
from this research. First, self-employed dietetic
practitioners appear to need additional education and
skill development opportunities in accounting, finance
and financial recordkeeping. Also, further research is
needed to determine the specific financial recordkeeping
methods necessary for dietetic specialty areas. / Graduation date: 1989

Identiferoai:union.ndltd.org:ORGSU/oai:ir.library.oregonstate.edu:1957/26183
Date05 December 1988
CreatorsCox, Nancy R.
ContributorsMessersmith, Ann M.
Source SetsOregon State University
Languageen_US
Detected LanguageEnglish
TypeThesis/Dissertation

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