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The missing link in Aboriginal care: resource accounting.

C W Ashton1, Denise Duffie-Ashton

  • 1HarbourFront Health Group Inc.

Healthcare Quarterly (Toronto, Ont.)
|June 10, 2008
PubMed
Summary

Resource accounting principles enhance Aboriginal healthcare planning and delivery. Adopting these financial management practices can improve health outcomes, unlike current cash accounting systems.

Area of Science:

  • Public Health
  • Health Administration
  • Indigenous Health

Background:

  • Current public finance systems in Canada for Aboriginal healthcare rely on cash accounting.
  • Fragmented funding and delivery models pose challenges to effective Aboriginal healthcare.
  • International examples in Australia and New Zealand show potential for improvement.

Purpose of the Study:

  • To explore the benefits of resource accounting principles for Aboriginal healthcare planning.
  • To advocate for the adoption of improved financial management in Aboriginal healthcare delivery.

Main Methods:

  • Comparative analysis of public finance paradigms.
  • Review of healthcare delivery models in different countries.

Main Results:

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  • Resource accounting drives best management practices and effective long-term resource allocation.
  • Transparency and performance measurement are key benefits of resource accounting.
  • Improvements in Aboriginal health were observed in countries utilizing this public finance paradigm.

Conclusions:

  • Resource accounting principles offer a superior framework for Aboriginal healthcare planning and delivery compared to cash accounting.
  • Adoption of resource accounting can address challenges of multiple funding sources and fragmented services.
  • Implementing these principles can lead to significant improvements in Aboriginal health outcomes.