"In an era where digital transformation is revolutionising every sector, the healthcare industry stands at a significant crossroad. With Value-Based Healthcare (VBHC) at the core of this transition, the role of accountants is evolving dramatically. This book brings these pieces together to guide...

Policy reforms to primary health care delivery in New Zealand required government-funded firms overseeing care delivery to be constituted as nonprofit entities with governance shared between consumer and producers. This paper examines the consumer and producer interests in the allocation of...

Purpose – This paper seeks to analyse accountability relationships developed since the introduction of reforms requiring nonprofit primary health organisations (PHOs) to discharge holistic accountability. Design/methodology/approach – Case study data were obtained principally through...