Robert W. Hankins, PhD - Department of Health Services Administration, Xavier University of Cincinnati, Cincinnati, Ohio
Professor Hankins received a BS degree in electrical engineering from Duke University, an MBA from The Ohio State University and a Ph.D. in business administrations from the Kenan-Flagler School of Business of the University of North Carolina at Chapel Hill. Over the past twenty years he has taught management accounting and financial management in the Department of Health Services Management at Tulane University’s School of Public Health and Tropical Medicine and in the Department of Health Administration at Southwest Texas State University. He is currently an associate professor of Health Administration at Xavier University in Cincinnati. Prior to teaching he served as a United States Air Force officer holding both staff and command positions in technical support organizations. Professor Hankins has published in journals such as Medical Care, Socio-Economic Planning Sciences, and Healthcare Information Management, and the Texas Journal of Rural Health. He has been a principal investigator for a HCFA cooperative agreement project, a reviewer for the Academy of Management and the Southern Management Association, and a speaker for seminars held by organizations to include the American Public Health Association, Texas Public Health Association, Operations Research Society of America, American College Health Association, the Health Care Financial Management Association and private professional education groups. His teaching and research is centered on the identification, generation, and presentation of information for decision making.

Judith J. Baker, PhD, CPA - Executive Director, Resource Group, Ltd.

Judith J. Baker, PhD, CPA, is Executive Director and a partner of The Resource Group, a Dallas-based health care consulting firm. Judith has over thirty years experience in health care and consults on numerous health care systems and costing problems. She has worked with health care systems, costing, and reimbursement throughout her career. As a CMS subcontractor she assists in validation of costs for new programs and for rate setting and consults on cost report design. She is an Assistant Professor at the University of Rochester School of Nursing and also serves as adjunct faculty at the Case Western Reserve University School of Nursing. Dr. Baker received her B.S. from the University of Missouri, an M.L.S. from the University of Oklahoma, and an M.A. and PhD from the Fielding Institute, Santa Barbara, California. She has published numerous peer-reviewed articles and is Editor Emeritus of the quarterly Journal of Health Care Finance. Among her publications are seven books, including Activity-Based Costing and Activity-Based Management for Health Care; Health Care Cost Accounting; Management Accounting for Health Care Organizations (with Robert Hankins); and Health Care Finance for Non-Financial Managers (with R.W. Baker).