Dr. Dana Forgione


Ph.D. University of Massachusetts at Amherst, 1987
MSA University of Massachusetts at Amherst, 1980
MBA University of Massachusetts at Amherst, 1977
BBA University of Massachusetts at Amherst, 1975

Joined the faculty in 2020

  • Research Interests: External audits and governance in healthcare and nonprofit entities; Comparative international healthcare payment systems, cost, and quality of care.
  • Teaching Interests: Doctoral Research Seminar in Healthcare and Nonprofit Accounting; Cost / Managerial Accounting; Accounting for Healthcare Organizations; Legal & Tax Strategies for Healthcare Organizations; Seminar in Medicare Regulation.


Dana A. Forgione, Ph.D., CPA, CMA, CFE is a Professor of Accounting and Endowed Chair of the Jessie Frances Neal Foundation & Clifton W. Coonrod Endowment in the College of Business at Texas A&M University Corpus Christi. He was previously the inaugural Janey S. Briscoe Endowed Chair in the Business of Health at the University of Texas at San Antonio, which he held for its first decade. He also directed the MBA in the Business of Health program—a Participant in the American College of Healthcare Executives (ACHE) Higher Education Network. He is an Adjunct Professor in the School of Medicine, Department of Cardiothoracic Surgery, the Department of Pediatrics, and in the School of Public Health, as well as a faculty member in the Graduate School of Biomedical Sciences, Translational Science Ph.D. program, all at the University of Texas Health. Dr. Forgione previously served as advisor to the MBA in Healthcare Management program at the University of Baltimore, and held a joint appointment in the School of Pharmacy at the University of Maryland , where he taught in the Doctor of Pharmacy program.

He has been an active member of the Healthcare Financial Management Association (HFMA), the American College of Healthcare Executives (ACHE), and the Medical Group Management Association (MGMA). He has served as the Senior Editor of Research in Healthcare Financial Management, and as a Columnist for the Journal of Health Care Finance, and San Antonio Medicine.

Dr. Forgione is a consultant to healthcare organizations and has analyzed the financial and operating performance of more than 5,500 hospitals throughout the United States. His litigation support and consulting work was used twice by the U.S. Congress in national healthcare policy deliberations, by the U.S. Veterans Health Administration, and by the Texas Attorney General in landmark hospital charity care legislation. He has also worked in collaboration with the EuroDRG project for eventual convergence of healthcare payment systems throughout the European Union, sponsored by the European Union and the World Health Organization [WHO] Collaborating Centre for Health Systems Research & Management of the Technical University of Berlin (Germany). He was invited by the government of South Korea as an international expert to provide guidance to more than 500 government and healthcare professionals in their rollout of a new national healthcare payment system. He was also invited to organize a team of leading U.S. experts and provide regulatory analysis of our physician specialist payment system to help guide national physician payment reforms for the government of Belgium. He is Chairman of the Board of Directors of Morningside Ministries Senior Living—an award-winning three-campus nonprofit long-term care organization, successfully completing nearly $135 million in new external financing, including a $50 million Fitch-rated, tax-exempt public bond issue.

Dr. Forgione has developed and taught a Doctoral Research Seminar in Government & Nonprofit Accounting, also a graduate-level Seminar in Medicare Regulation, as well as Legal & Tax Strategies for Healthcare Organizations, and Accounting for Healthcare Organizations. He has conducted professional training programs on Medicare Regulation, Healthcare Fraud and Abuse Regulations, Physician Self-Referral Prohibitions, Governmental Auditing, Forensic Accounting, Electronic Data Recovery, and related issues to hundreds of healthcare administrators & financial officers, accountants, auditors, regulators, fraud examiners, insurance & risk management professionals, U.S. Internal Revenue Service agents, physicians, surgeons, allied healthcare professionals, and U.S. Veterans Health Administration Inspectors General.

He has more than 158 professional publications, 53 editorial and reviewing roles, 179 instances of television appearances, national radio network commentary, and other news / media coverage to his credit. His books have been used in more than 75 colleges and universities throughout the U.S. that promote ethics, technology skills, and award winning creativity and innovation in the academic curriculum. He is listed in Who’s Who in Medicine and Healthcare (2000–2012), Who’s Who in the World (2002–2016), Who’s Who in America (2002–2015, 2019), Who’s Who in Finance and Business (2001–2009), and Who’s Who in American Education (2006–2008). He earned his BBA in accounting and information systems, MBA, MS in accounting, and Ph.D. in accounting all at the University of Massachusetts at Amherst.

Selected Publications

  • Quosigk, B., & Forgione, D. A. (2018). “The Association of Program Ratios and Consolidation Choices: Evidence from Nonprofit Hospitals,” Accounting Horizons, 32(4): 147–162. 
  • Forgione, D. A., Liu, H. N., Smith, P. C., & Liu, H. H. (2018). “Publication Outlets for Healthcare Financial Research: A Study of Journal Attributes and Quality Perceptions,” Financial Accountability & Management, 34: 288–305.
  • Quosigk, B., & Forgione, D. A. (2018). “Do Donors Respond to Discretionary Accounting Information Consolidation?” Journal of Public Budgeting, Accounting and Financial Management, 30(1): 35–58.
  • Quentin, W., Geissler, A., Wittenbecher, F., Ballinger, G., Berenson, R., Bernstein, D., Bloor, K., Forgione, D. A., Köpf, P., Kroneman, M., Serden, L., Suarez, R., van Manen, J., & Busse, R. (2018). “Paying Specialists in Hospitals: Reform Experiences and Lessons from Eight High-Income Countries,” Health Policy, 122(5): 473–484.
  • Liu, L.-L., Xie, X., Chang, Y.-S., & Forgione, D. A. (2017). “New Clients, Audit Quality, and Auditor Industry Expertise,” International Journal of Auditing, 21(3): 288–303.
  • Hao, M., Forgione, D. A., Guo, L., & Zhang, H. (2017). “Improvement in Clinical Trial Disclosures and Analysts’ Forecast Accuracy: Evidence from the Pharmaceutical Industry,” Review of Quantitative Finance and Accounting, 47(4): 1–26.
  • Noe, K., Fischer, M., Marsh, T., & Forgione, D. A. (2017). “Academic Accounting Salaries in the Southwest: A Revisitation and Exploration,” Journal of Accounting and Finance, 17(5): 79–97.
  • Surysekar, K., Weismann, M. F., Forgione, D. A., & Carmenate, J. (2015). “The Legal Environment of Physician Compensation,” Journal of Health Care Finance, 42(2): 1–9.
  • Younis, M. Z., Jabr, S. F.K., Al-Khatib, A., Forgione, D. A., Hartman, M., & Kisa, A. (2015). “A Cost Analysis of Kidney Replacement Therapy Options in Palestine,” Inquiry: The Journal of Health Care Organization, Provision & Financing, 52: 1–8.
  • Vermeer, T. E., Raghunandan, K., & Forgione, D. A. (2009). “Audit Fees at US Non-profit Organizations,” Auditing: A Journal of Practice & Theory, 28(2): 289–303.
  • Vermeer, T. E., Raghunandan, K., & Forgione, D. A. (2009). “Auditor Attestation of Management’s Evaluation of Internal Control: Evidence from the Non-Profit Sector,” Research in Governmental and Nonprofit Accounting, 12: 99–119.
  • Younis, M. Z., Hamidi, S., Forgione, D. A., & Hartmann, M. (2009). “Rational Use Effects of Implementing an Essential Medicines List in West Bank, Palestinian Territories,” Expert Review of Pharmacoeconomics & Outcomes Research, 9(3): 243–250.
  • Younis, M. Z., & Forgione, D. A. (2008). “The Relationship between the Balanced Budget Act and Length of Stay for Medicare Patients in US Hospitals,” The European Journal of Health Economics, 10(1): 57–63. SpringerLink online, Feb. 2008.
  • Smith, P. C., & Forgione, D. A. (2007). `“Global Outsourcing of Healthcare: A Medical Tourism Decision Model,” Journal of Information Technology Case & Application Research, 9(3): 19–30.
  • Bryan, B. J., Blankley, A. I., Bain, C. E., & Forgione, D. A. (2004). “The First Hospital System Audit,” The Journal of Accounting Case Research, 8(1): 48–55.
  • Forgione, D. A., & Vermeer, T. E. (2003). “Healthcare in Crisis: The Impact of Price Controls in OECD Countries,” Public Fund Digest, 3(2): 80–88.
  • Younis, M. Z., Forgione, D. A., Khan, M., & Barkoulas, J. (2003). “Hospital Profitability in Florida: A Revisitation,” Research in Healthcare Financial Management, 8(1): 95–102.
  • Bain, C. E., Blankley, A. I., & Forgione, D. A. (2001). “The Methodist Hospital System: A Case on the Role of Not-for-Profit Hospitals, Tax Exemption, and the Provision of Charity Care,” Issues in Accounting Education, 16(1): 67–97.
  • Forgione, D. A. (1999). “Healthcare Accounting Research: A Review of the Professional Literature, Models, Data, and Research Opportunities,” Research in Governmental and Nonprofit Accounting, 10: 163–199.
  • Forgione, D. A., & Blankley, A. I. (1993). “Economic Incentives and the Demand for Accounting Information: Perspectives From Medieval English Finance,” Journal of Economics and Finance, 17(2): 1–8.
  • Forgione, D. A., & Blankley, A. I. (1990). “Microcomputer Security and Control,” Journal of Accountancy, 169(6): 83–90.
  • Forgione, D. A., & Giroux, G. (1989). “Fund Accounting in Nonprofit Hospitals: A Lobbying Perspective,” Financial Accountability & Management, 5(4): 233–244.
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