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Int J Environ Res Public Health. 2009 Mar;6(3):862-73. doi: 10.3390/ijerph6030862. Epub 2009 Feb 26.

Hospital board infrastructure and functions: the role of governance in financial performance.

Author information

1
Cardiopulmonary Research Science & Technology Institute, 7777 Forest Lane, C-742, Dallas, TX 75230, USA. dculica@crsti.org

Abstract

Increased stake of boards in the leadership of the hospitals makes them play a significant role in the financial health of their institutions. Understanding of the correct approach to successfully fulfill this purpose is critical for preparing their organizations for positioning adequately in the health care market. Governmental agencies and public companies, including insurers, will be interested in the extent to which hospital boards have adopted the provisions of accounting reform laws like those introduced by the Sarbanes-Oxley Act. It will remain for the boards to balance their oversight role for financial performance with the pressures of financial accountability.

KEYWORDS:

Hospital and health system boards; governance; marginal profit; performance

PMID:
19440418
PMCID:
PMC2672389
DOI:
10.3390/ijerph6030862
[Indexed for MEDLINE]
Free PMC Article
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