University of Twente Student Theses


The impact of financial performance on the quality of Dutch hospitals

Reuvekamp, T. (2017) The impact of financial performance on the quality of Dutch hospitals.

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Abstract:The Dutch healthcare sector is finding itself in an ongoing transition. Firstly, Dutch healthcare is moving to a system which stimulates managed competition among healthcare providers. Combined with budget cuts, this will lead to increased pressure on financial performance and quality. Secondly, patients, insurers and the government demand more transparency regarding quality. It has become increasingly important healthcare providers give insight in the quality they provide. Based on two sets of quality indicators, Quality Window and ZorgRating, and one set of financial performance indicators, also ZorgRating,this thesis researched the effect of financial performance on the quality for Dutch hospitals. The sets of quality indicators come from the Quality Window by the National Association for Hospitals (NVZ in Dutch) and from Finance Ideas respectively. The financial performance indicators are retrieved from ZorgRating, which is a product from Finance Ideas which tracks financial information from all Dutch healthcare organisations. It is hypothesized that financial performance will have a positive effect on hospital quality. Ordinarily least squared regression was picked as method of analysis. Empirical results suggest that over the period 2009-2014, financial performance had no effect on hospital quality. Considering certain limitations and also due to the fact that the described changes were announced in 2012, it will be interesting for future research to analyse if the hypothesized effect will become evident.
Item Type:Essay (Master)
Finance Ideas, Utrecht, Netherlands
Faculty:BMS: Behavioural, Management and Social Sciences
Subject:83 economics, 85 business administration, organizational science
Programme:Business Administration MSc (60644)
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