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Purpose: This study examined whether nonprofit hospitals reflect social roles as well as values and satisfy their financial responsibilities compared with for-profit hospitals.

Design/methodology/approach: Using panel data from the Hospital Financial and Utilization Information Data System in Florida from 2011 to 2017, this study employed a cross-sectional time-series analysis to examine the effect of hospital ownership on uncompensated care, charity care, technical efficiency, and profit margin.

Findings: Compared to for-profit hospitals, nonprofit hospitals better fulfill a social role and provide more public value by providing more uncompensated care and charity care. For-profit hospitals, however, are financially more efficient than nonprofit hospitals in terms of maximizing profit margins. When comparing hospital technical efficiency, there is no statistically significant difference between nonprofit and for-profit hospitals. As expected, nonprofit hospitals better fulfill social roles but for-profit hospitals better perform financially.

Research limitations/implications: This study revealed differences in fulfilling social roles and satisfying financial responsibilities between nonprofit and for-profit hospitals. To have a longer sustainability, as the provision of health care services includes both social and financial aspects, hospitals should emphasize not just either social or financial aspect only but both aspects at the same time. Future studies should extend this research to examine the conditions of normative-oriented commitments and motivations to see how they affect various hospital identity and role in different contexts. Also, as this study employed only one state in the U.S., it is important to carefully generalize findings in this study.

Originality/value: This study proposes a theory surrounding the role and function of nonprofit organizations based on a dual bottom approach, reflecting the dimensions of nonprofits' characteristics and identity.

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기사명 저자명 페이지 원문 목차
Comparison of perceptions of wellness tourism in Korea before and after COVID-19 : results of social big data analysis Jang Heon Han, Kab Soo An p. 1-13

Is there any difference in the perception of the airbnb brand gender across cultures? An exploration of gender and gender identity Bongran Lucia Sun p. 14-32

(The) perceptions of students, the hospitality and tourism industry, and tourism polytechnics on internships during the COVID-19 pandemic Ni Made Suastinia, Ni Nyoman Sukerti, Irene Hanna H. Sihombing, I Gusti Agung Made Wirautama p. 33-47

Understanding restaurant customers' environmental behavior in the social media context : an application of theory of planned behavior Yoon Jung Jang p. 48-60

(A) review of forecasting studies for the restaurant industry : focusing on results, contributions and limitations Jeong-Gil Choi, Yi-Wei Zhang, Nurulain Izzati Binti Mohd Nadzri p. 61-77

Ownership identity and role of nonprofit and for-profit hospitals Byung Hee Min, Keon-Hyung Lee, Suk Joon Hwang, Jongsun Park p. 78-91

참고문헌 (57건) : 자료제공( 네이버학술정보 )

참고문헌 목록에 대한 테이블로 번호, 참고문헌, 국회도서관 소장유무로 구성되어 있습니다.
번호 참고문헌 국회도서관 소장유무
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12 Carroll, D. A., & Stater, K. J. (2009). Revenue diversification in nonprofit organizations: Does it lead to financial stability? Journal of Public Administration Research and Theory, 19(4), 947-966. 미소장
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19 Ferris, J. M., & Graddy, E. A. (1999). Structural changes in the hospital industry, charity care, and the nonprofit role in health care. Nonprofit and Voluntary Sector Quarterly, 28(1), 18-31. 미소장
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23 Greenlee, J. S., & Trussel, J. M. (2000). Predicting the financial vulnerability of charitable organizations. Nonprofit Management and Leadership, 11(2), 199-210. 미소장
24 Goldstein, S. M., & Naor, M. (2005). Linking publicness to operations management practices: A study of quality management practices in hospitals. Journal of Operations Management, 23(2), 209-228. 미소장
25 Heinrich, C. J. (2002). Outcomes-based performance management in the public sector: implications for government accountability and effectiveness. Public Administration Review, 62(6), 712-725. 미소장
26 Johannessen, K. A., Kittelsen, S. A., & Hagen, T. P. (2017). Assessing physician productivity following Norwegian hospital reform: A panel and data envelopment analysis. Social Science & Medicine, 175, 117-126. 미소장
27 Kane, N. M., & Wubbenhorst, W. H. (2000). Alternative funding policies for the uninsured: Exploring the value of hospital tax exemption. The Milbank Quarterly, 78(2), 185-212. 미소장
28 Kearns, K. P. (2000). Private sector strategies for social sector success. San Francisco: Jossey-Bass Publishers. pp. 15, 44-45. 미소장
29 Kim, M. (2017). The relationship of nonprofits' financial health to program outcomes: Empirical evidence from nonprofit arts organizations. Nonprofit and Voluntary Sector Quarterly, 46(3), 525-548. 미소장
30 King, D. (2017). Becoming business-like: Governing the nonprofit professional. Nonprofit and Voluntary Sector Quarterly, 46(2), 241-260. 미소장
31 King, C., & Lewis, G. B. (2017). Nonprofit pay in a competitive market: Wage penalty or premium? Nonprofit and Voluntary Sector Quarterly, 46(5), 1073-1091. 미소장
32 Kohl, S., Schoenfelder, J., Fügener, A., & Brunner, J. O. (2019). The use of Data Envelopment Analysis (DEA)in healthcare with a focus on hospitals. Health Care Management Science, 22(2), 245-286. 미소장
33 Krishnan, R., & Yetman, M. H. (2011). Institutional drivers of reporting decisions in nonprofit hospitals. Journal of Accounting Research, 49(4), 1001-1039. 미소장
34 Majumdar, S. K. (1998). On the utilization of resources:perspectives from the US telecommunications industry. Strategic Management Journal, 19(9), 809-831. 미소장
35 Matsunaga, Y., & Yamauchi, N. (2004). Is the government failure theory still relevant? A panel analysis using US state level data. Annals of Public and Cooperative Economics, 75(2), 227-263. 미소장
36 Malatesta, D., & Carboni, J. L. (2015). The public-private distinction: Insights for public administration from the state action doctrine. Public Administration Review, 75(1), 63-74. 미소장
37 Meier, K. J., & An, S. H. (2020). Sector bias in public programs: US nonprofit hospitals. Journal of Behavioral Public Administration, 3(1), 1-8. 미소장
38 Min, B. H. (2021). Hybridization in government-civil society organization relationships: An institutional logic perspective. Nonprofit Management and Leadership, 32(3), 409-428. 미소장
39 Min, N., Lee, K. H., & Yang, K. (2020). Multidimensional Publicness and Collaboration for Community Benefits:The Case of US Hospitals. Public Administration Review, 80(3), 381-390. 미소장
40 Morrisey, M. A., Wedig, G. J., & Hassan, M. (1996). Do Nonprofit Hospitals Pay Their Way? Data from California shed light on whether the benefit from nonprofit hospitals warrants their special tax status. Health Affairs, 15(4), 132-144. 미소장
41 Moscelli, G., Gravelle, H., Siciliani, L., & Gutacker, N. (2018). The effect of hospital ownership on quality of care:Evidence from England. Journal of Economic Behavior &Organization, 153, 322-344. 미소장
42 Moulton, S. (2009). Putting together the publicness puzzle:A framework for realized publicness. Public Administration Review, 69(5), 889-900. 미소장
43 Moon, J., & Shugan, S. M. (2020). Nonprofit Versus For-Profit Health Care Competition: How Service Mix Makes Nonprofit Hospitals More Profitable. Journal of Marketing Research, 57(2), 193-210. 미소장
44 Nicholson, S., Pauly, M. V., Burns, L. R., Baumritter, A., &Asch, D. A. (2000). Measuring Community Benefits Provided by For-Profit and Nonprofit Hospitals: Nonprofits appear to be falling short of providing the expected level of community benefits, according to this new model. Health Affairs, 19(6), 168-177. 미소장
45 Pai, Y. P., & Chary, S. T. (2013). Dimensions of hospital service quality: A critical review. International Journal of Gealth Care Quality Assurance, 26(4), 308-340. 미소장
46 Prentice, C. R. (2016). Why so many measures of nonprofit financial performance? Analyzing and improving the use of financial measures in nonprofit research. Nonprofit and Voluntary Sector Quarterly, 45(4), 715-740. 미소장
47 Pollitt, C., & Bouckaert, G. (2011). Continuity and change in public policy and management. Cheltenham: Edward Elgar Publishing. 미소장
48 Poister, T., Aristigueta, M., & Hall, J. (2014). Managing and measuring performance in public and nonprofit organizations (2nd ed.). San Francisco, CA: Jossey-Bass. 미소장
49 Rosenbaum, S., Kindig, D. A., Bao, J., Byrnes, M. K., &O'Laughlin, C. (2015). The value of the nonprofit hospital tax exemption was $24.6 billion in 2011. Health Affairs, 34(7), 1225-1233. 미소장
50 Sanders, M. L. (2015). Being nonprofit-like in a market economy: Understanding the mission-market tension in nonprofit organizing. Nonprofit and Voluntary Sector Quarterly, 44(2), 205-222. 미소장
51 Schmid, H. (1995). Merging nonprofit organizations: Analysis of a case study. Nonprofit Management and Leadership, 5(4), 377-391. 미소장
52 Singh, S. R., Young, G. J., Loomer, L., & Madison, K. (2018). State-level community benefit regulation and nonprofit hospitals' provision of community benefits. Journal of Health Politics, Policy and Law, 43(2), 229-269. 미소장
53 Tatian, P. A. (2016). Performance measurement to evaluation. Washington, DC: Urban Institute. Retrieved from http://www.urban.org/research/publication/performance-measurement-evaluation-0, 2100. 미소장
54 Tidwell, M. V. (2005). A social identity model of prosocial behaviors within nonprofit organizations. Nonprofit Management and Leadership, 15(4), 449-467. 미소장
55 Trussel, J. M. (2002). Revisiting the prediction of financial vulnerability. Nonprofit Management and Leadership, 13(1), 17-31. 미소장
56 Wilburn, K., & Wilburn, R. (2014). The double bottom line:Profit and social benefit. Business Horizons, 57(1), 11-20. 미소장
57 Young, D. R. (2006). Complementary, supplementary, or adversarial? Nonprofit-government relations. In Boris, E. T., & C. E. Steuerle (Eds.), Nonprofits & government:collaboration & conflict (pp. 37-79). Washington, D.C.:The Urban Institute. 미소장

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