Do You Get What You Measure? Research Opportunities Based on the Veterans Health Administration Experience

Posted: 5 Apr 2014

See all articles by Nicole Thibodeau

Nicole Thibodeau

Willamette University - Atkinson Graduate School of Management

John Evans

University of Pittsburgh - Katz Graduate School of Business

Nandu J. Nagarajan

University of Texas at Arlington

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

Thibodeau, Nicole and Evans, John Harry and Nagarajan, Nandu J., Do You Get What You Measure? Research Opportunities Based on the Veterans Health Administration Experience (January 28, 2014). Accounting Horizons, Forthcoming, Available at SSRN: https://ssrn.com/abstract=2420500

Nicole Thibodeau (Contact Author)

Willamette University - Atkinson Graduate School of Management ( email )

900 State Street
307 Mudd Hall
Salem, OR 97301
United States

John Harry Evans

University of Pittsburgh - Katz Graduate School of Business ( email )

230 Mervis Hall
Pittsburgh, PA 15260
United States

Nandu J. Nagarajan

University of Texas at Arlington ( email )

415 S West St Apt no 205
Arlington, TX 76019
United States

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