Date of Conferral



Doctor of Business Administration (D.B.A.)


Business Administration


David Blum


The decline in the profitability of credit unions with less than $10 million in assets harms the number of small credit unions available to serve local communities. Grounded in the financial intermediation theory, the purpose of this quantitative correlational study was to examine the relationship between regulatory compliance costs, operation costs, and profitability. The population of this study consisted of federally insured credit unions with less than $10 million in assets and located in the state of Texas. Archival data from the National Credit Union Administration database were collected and analyzed. Multiple regression was used to identify a statistically significant predictive model, F (2, 49) = 3.834, p = .028, R2 =.135. The implications for positive social change include the potential for credit union managers to improve decision-making processes related to current and future operations and investments, which could increase profitability and contribute to the financial prosperity of employees, employees' families, communities, and local economies.