To the Editor: In their Commentary,
Dr Pronovost and colleagues1 discussed generally accepted accounting principles (GAAP) and quality measurement.
Although we agree that a standardized reporting system using GAAP as a model is a good idea in theory, there are several cautionary lessons from a relatively simple system like accounting to keep in mind when compared with the complexities of quality assurance measurements in medicine.
Jayaraman D, Rivenson H. Accounting Principles and Measuring Health Care Quality. JAMA. 2008;299(7):764-765. doi:10.1001/jama.299.7.764-a