Accounting Principles and Measuring Health Care Quality

摘要

To the Editor: In their Commentary, Dr Pronovost and colleagues1 discussed generally accepted accounting principles (GAAP) and quality measurement. Although we agree that a standardized reporting system using GAAP as a model is a good idea in theory, there are several cautionary lessons from a relatively simple system like accounting to keep in mind when compared with the complexities of quality assurance measurements in medicine