Measuring Hospital Accountability

Although the principle of accountability around the world across organizations is similar, its implementations differ from one country to another country, as well among different industries. Previous research found the specific dimensions, variables, and indicators of accountability applicable for hospitals in Indonesia. This research is a continuation of the first research, with the aim to analyze the measurement model of accountability practices of hospitals in Makassar, Indonesia. The data used was obtained from questionnaires distributed to the top and middle managers of hospitals, including public and private hospitals. There are 77 indicators measuring eight variables, i.e., institutional aspect, healthcare delivery process, liability, financial, quality assurance and patient safety, accessibility clarity of information, and use of information. The validity and reliability of indicators are analyzed using confirmatory factor analysis. The result shows the variable of health delivery process is not reliable, while the other variables are reliable. This reflects that the health delivery process differs depending on the environment, including regulation applied. Further, two indicators measuring institutional aspects are not valid, while the rest are valid measuring each respected variables.