title: Dimensions of accountability for not-for-profit hospitals and health systems.
abstract: This article examines four dimensions of accountability as they apply to not-for-profit hospitals and health systems: political accountability, particularly relating to the retention of tax-exempt status; commercial accountability associated with the nonprofit hospital's role of selling low cost and high value health services to a variety of commercial payers; community accountability in terms of addressing community health and other social needs, and clinical/patient accountability in terms of access and quality outcomes.
authors.affiliation: Center for Health Policy Research, Pennsylvania State University, University Park, PA, USA.
authors.forename: L D
authors.initials: LD
authors.lastname: Gamm
mesh_terms: D003159:Community-Institutional Relations; D004465:Economic Competition; D004991:Ethics, Institutional; D006301:Health Services Needs and Demand; D006788:Hospitals, Voluntary / Q000458:organization & administration / Q000592:standards*; D006801:Humans; D017146:Models, Organizational; D009096:Multi-Institutional Systems / Q000458:organization & administration / Q000592:standards; D010344:Patient Advocacy; D011057:Politics; D011787:Quality of Health Care; D012941:Social Responsibility; D019464:Tax Exemption; D014481:United States