@article{2016:greiling:stakeholde,
title = {Stakeholder accountability of Austrian and German health insurance funds},
year = {2016},
note = {Over the past two decades Austrian and German statutory health
insurances (SHIs) have been through an era of reforms aiming at
transforming them into more entrepreneurial public service providers.
In this context the issue of stakeholder accountability has been
widely ignored. This deficiency is surprising as accountability is one
of the cornerstones of New Public Management and an element of good
governance. SHIs should report on how efficiently and effectively they
have carried out the mandated tasks. The lack of research on
accountability practices serves as a motivation to take a closer look
at the annual reports of SHIs in Austria and Germany. Our analysis
shows that financial accountability has evolved gradually but that
stakeholder accountability, especially towards (potential) members and
health care providers as contract partners, has not advanced very well
yet.},
journal = {ZögU Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen},
pages = {143--162},
author = {Greiling, Dorothea and Häusler, Eveline},
volume = {39},
number = {1-2}
}