Stakeholder accountability of Austrian and German health insurance funds

Dorothea Greiling and Eveline Häusler

ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, 2016, vol. 39, issue 1-2, 143-162

Abstract: Over the past two decades Austrian and German statutory health insurances (SHIs) have been through an era of reforms aiming at transforming them into more entrepreneurial public service providers. In this context the issue of stakeholder accountability has been widely ignored. This deficiency is surprising as accountability is one of the cornerstones of New Public Management and an element of good governance. SHIs should report on how efficiently and effectively they have carried out the mandated tasks. The lack of research on accountability practices serves as a motivation to take a closer look at the annual reports of SHIs in Austria and Germany. Our analysis shows that financial accountability has evolved gradually but that stakeholder accountability, especially towards (potential) members and health care providers as contract partners, has not advanced very well yet.

Date: 2016
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DOI: 10.5771/0344-9777-2016-1-2-143

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ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen is currently edited by Prof. Dr. Frank Schulz-Nieswandt, Universität Köln (geschäftsführend), Prof. Dr. Thomas Lenk, Universität Leipzig, Prof. Dr. Holger Mühlenkamp, Deutsche Universität für Verwaltungswissenschaften Speyer, Prof. Dr. Johann Christian Pielow, Ruhr-Universität Bochum, Prof. Dr. Christina Schaefer, Helmut Schmidt Universität, Universität der Bundeswehr Hamburg, Prof. Dr. Ludwig Theuvsen, Georg-Augustin-Universität Göttingen and Prof. Dr. Dieter Kurt Tscheulin, Albert-Ludwigs-Universität Freiburg

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