Elmer Fos, PhD

Dr. Elmer B. Fos is an Assistant Professor at D'Youville University, serving under the Business Department of the School of Arts, Sciences, and Education. He earned his Doctor of Philosophy in Health Services Research and Master's in Health Administration degrees from the University of North Carolina at Charlotte. While completing his master's and doctorate, he worked with Duke University Health System's primary and urgent care clinics. He also has a Master's in Business Administration degree from the University of Southeastern Philippines. He was a former accounting instructor at the Ateneo de Davao University in the Philippines. Dr. Fos has a Certified Public Accountant license in Virginia. His previous professional accounting experience included working as an internal auditor and management accountant of Jardine Davies, Inc., an affiliate of a multi-national corporation, Jardine Matheson, which provides insurance, transportation, trading, and manufacturing services in the Asia Pacific region.

• PhD, Health Services Research, University of North Carolina at Charlotte, 2018
• MHA, Health Administration, University of North Carolina at Charlotte, 2014
• MBA, General Management, University of Southeastern Philippines, 2000
• AAS, Medical Clinical Assisting, Miller-Motte College, 2010
• AAB, Accounting, Trumbull Business College, 2005

• Faculty Award, Outstanding Service, D'Youville University (2021)
• Upsilon Phi Delta Honor Society Member, University of North Carolina at Charlotte (2014)
• Alpha Beta Kappa National Honor Society Member, Miller-Motte College (2009)
• United States Achievement Academy National Award Winner, Trumbull Business College (2004)

• Tax-exempt hospitals' community benefits programs
• Hospitals' value-based payment systems
• Corporate social responsibility
• Healthcare cost, quality, and access to care
• Community and public health programs

• Did the CMS value-based payment system improve the quality of care? The paper was awarded best paper in finance during the 2020 Business and Health Administration Conference in Chicago, Illinois.
• Community benefit spending among North Carolina’s tax-exempt hospitals after performing community health needs assessments, Journal of Public Health Management and Practice, 2019.
• Did performing community health needs assessments increase community health program spending by North Carolina’s tax-exempt hospitals? Population Health Management Journal, 2018.
• The unintended consequences of the Centers for Medicare and Medicaid Services' pay-for-performance structures on safety-net hospitals and the low-income, medically vulnerable population, Health Services Management Research Journal, 2016