DIMENSIONS OF ACCOUNTABILITY FOR NOT-FOR-PROFIT HOSPITALS AND HEALTH SYSTEMS

This article examines four dimensions of accountability as they apply to not-for-profit hospitals and health systems: political accountabili ty, particularly relating to the retention of tax-exempt status; comme rcial accountability associated with the nonprofit hospital's role of selling low cost and high value health services to a variety of commer cial payers; community accountability in terms of addressing community health and other social needs, and clinical/patient accountability in terms of access and quality outcomes.