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Accounting Principles and Measuring Health Care Quality—Reply
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In Reply: In response to Drs Jayaraman and Rivenson, we recognize that measuring health care quality is exceedingly complex, and standards for reporting will evolve. Rather than offer a prescriptive solution, the intent of our Commentary was to start a long overdue discussion. Although we support public reporting of quality, the data must be accurate to be helpful.
Presently, the reporting of quality measures is like the Wild West. Without national or international standards as guidelines for health care organizations publicizing quality measures, there is little assurance that the information reported is based on science. Such measures may misinform consumers.
The contrast between reporting financial performance and reporting quality performance is dramatic. Using GAAP is only one component in a structured system that includes trained professionals to produce financial statements, as well as mechanisms to audit and hold businesses accountable if they misrepresent their financial performance. The entire financial market . . . [Full Text of this Article]
Peter J. Pronovost, MD, PhD
ppronovo@jhmi.edu
Johns Hopkins University School of Medicine
Baltimore, Maryland
Marlene Miller, MD, MSc
National Association of Children's Hospitals and Related Institutions
Alexandria, Virginia
Robert M. Wachter, PhD
University of California, San Francisco
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RELATED ARTICLE
The GAAP in Quality Measurement and Reporting
Peter J. Pronovost, Marlene Miller, and Robert M. Wachter
JAMA. 2007;298(15):1800-1802.
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RELATED LETTER
Accounting Principles and Measuring Health Care Quality
Dev Jayaraman and Howard Rivenson
JAMA. 2008;299(7):764.
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