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February 20, 2008

Accounting Principles and Measuring Health Care Quality

JAMA. 2008;299(7):764-765. doi:10.1001/jama.299.7.764-a

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.