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Accounting guidelines for HMOs: issues and practices.

R W Ingram, W A Robbins

    Healthcare Financial Management : Journal of the Healthcare Financial Management Association
    |February 9, 1987
    PubMed
    Summary
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    Health Maintenance Organizations (HMOs) need clear accounting guidelines. This study examines AICPA recommendations and financial officers' views on current practices.

    Area of Science:

    • Healthcare Management
    • Accounting Standards

    Background:

    • Health Maintenance Organizations (HMOs) are increasingly significant in the healthcare sector.
    • Existing accounting guidelines do not adequately address the unique nature of HMOs.
    • The American Institute of Certified Public Accountants (AICPA) has provided recommendations for HMO accounting.

    Purpose of the Study:

    • To analyze the accounting issues and recommendations put forth by the AICPA for HMOs.
    • To assess the perspectives of current HMO financial officers on the proposed accounting practices.

    Main Methods:

    • Review of AICPA recommendations on HMO accounting.
    • Survey or interviews with HMO financial officers regarding their views on recommended practices.

    Main Results:

    Related Experiment Videos

    • Financial officers have specific opinions on the AICPA's suggested accounting techniques.
    • Understanding HMOs' organizational structure, tax status, and other characteristics is crucial.

    Conclusions:

    • Further clarification of HMO attributes is necessary before implementing rigid accounting rules.
    • A nuanced approach to accounting for HMOs is recommended, considering their unique operational aspects.