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Health management performance: A review of measures and indicators

K.A. Van Peursem (Department of Accounting, University of Waikato, Hamilton, New Zealand)
M.J. Prat (Department of Accounting, University of Waikato, Hamilton, New Zealand)
S.R. Lawrence (Department of Accounting, University of Waikato, Hamilton, New Zealand)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 1 December 1995

4910

Abstract

A bewildering variety of performance measures and indicators in health management is evident in the literature and in practice. Reviews measures useful for health management performance accountability, and expands on the traditional notion of health performance measures to incorporate nominal and ordinal measures. The research is performed in the interest of stimulating discussion in the public domain and with the intent of expanding current notions of the term “performance indicator”. Develops a comprehensive framework from measurement and accountability theory, and the medical management, accounting and accountability literatures are reviewed. Highlights the importance of using non‐ratio measures to capture outcomes, structure and processes influenced by management; and suggests that disclosures which include measures from all elements of the framework would most closely account for management activity.

Keywords

Citation

Van Peursem, K.A., Prat, M.J. and Lawrence, S.R. (1995), "Health management performance: A review of measures and indicators", Accounting, Auditing & Accountability Journal, Vol. 8 No. 5, pp. 34-70. https://doi.org/10.1108/09513579510103254

Publisher

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MCB UP Ltd

Copyright © 1995, MCB UP Limited

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