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Charitable contributions and quality in the us hospice care setting

Kelly Noe (Stephen F. Austin State University)
Dana A. Forgione (Accounting, College of Business, University of Texas at San Antonio)

Journal of Public Budgeting, Accounting & Financial Management

ISSN: 1096-3367

Article publication date: 1 March 2014

41

Abstract

This paper examines the association of charitable donations with quality of care proxies for nonprofit hospice providers in the United States (US). An estimated 1.45 million patients received hospice care in the US in 2008. Medicare hospice spending exceeded $10 billion in 2007 and is expected to more than double over the next 10 years. Using Guidestar and Medicare Hospice Cost Report data, we find donations are positively associated with proxies for nurse and social worker quality of care, but not with our home-health aide quality proxy. This research adds to our understanding of charitable contributions in hospice provider organizations.

Citation

Noe, K. and Forgione, D.A. (2014), "Charitable contributions and quality in the us hospice care setting", Journal of Public Budgeting, Accounting & Financial Management, Vol. 26 No. 4, pp. 539-556. https://doi.org/10.1108/JPBAFM-26-04-2014-B001

Publisher

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Emerald Publishing Limited

Copyright © 2014 by PrAcademics Press

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