Do You Get What You Measure? Research Opportunities Based on the Veterans Health Administration Experience
Posted: 5 Apr 2014
Date Written: January 28, 2014
Abstract
Starting in 1995, the Veterans Health Administration (VHA) transformed a bureaucratic healthcare system into a performance driven patient focused integrated health-care network. The VHA’s experience may offer lessons for private and public sector providers as the U.S. explores alternative health-care delivery systems and payment methods. Similar patient focused integrated systems are one of the hallmarks of the latest U.S. attempt to improve the quality and efficiency of health-care delivery. The use of performance incentives to promote cooperation and innovation is also central to both the VHA and the U.S. reform. This study reviews the VHA’s experience with an eye to identifying issues and potential research avenues for accounting researchers interested in the role of accounting information for control, coordination and organizational change.
Keywords: Performance measurement, health-care reform, contracting, Veterans Health Administration, research opportunities
JEL Classification: M40, M41, M52, M54
Suggested Citation: Suggested Citation