From Board to Bedside: How the Application of Financial Structures to Safety and Quality Can Drive Accountability in a Large Health Care System: As the health care system in the United States places greater emphasis on the public
reporting of quality and safety data and its use to determine payment, provider organizations
must implement structures that ensure discipline and rigor regarding these data. An
academic health system, as part of a performance management system, applied four key
components of a financial reporting structure to support the goal of top-to-bottom
accountability for improving quality and safety.