The disclosure of financial information via the internet by the 100 “most wired” healthcare systems

Abstract

U.S. hospitals face calls for accountability from regulators, professionals, academics and consumers. Transparency and wider dissemination in reporting of financial performance is an integral component of accountability. This paper investigates the extent to which U.S. hospitals have used the Internet to disseminate financial information and demonstrate accountability to the communities they purport to serve. The authors examine the availability of financial information on the websites of the American Hospital Association’s 100 Most Wired healthcare systems. Results of this investigation indicate that the vast majority of the most technically competent U.S. hospitals have yet to embrace the Internet as a tool for financial disclosure. The findings highlight a lack of transparency and an accountability gap for U.S. healthcare systems.

Citation

Styles, A.K. and Koprowski, W.R. (2008), "The disclosure of financial information via the internet by the 100 “most wired” healthcare systems", Journal of Public Budgeting, Accounting & Financial Management, Vol. 20 No. 3, pp. 387-404. https://doi.org/10.1108/JPBAFM-20-03-2008-B007