Question

Suppose that the clinic administrators respond to the ABC data by cutting costs. The clinic overbooks HMO patients to ensure that downtime is avoided when cancellations occur. It reduces the RN nursing staff and assigns some of the technical work to less qualified assistants. Ultimately, an overworked, under qualified nurse's aid makes a mistake and a patient dies. Who is at fault--the HMO, the accountant who conducted the ABC analysis, or the clinic administrators who responded to the ABC information?

Answer 1

The responsibility is combined responsibility of HMO and the clinic administrators. It is up-to the management of the clinic to ensure that there is no negligence with the health of the patients. Accountants have the responsibility to maintain books of accounts of an organization and suggest ways to reduce the cost of operations. However, it is the management and the administrator that must consider whether the recommendations of accountants should be accepted or not. Only after ensuring in case of health care organization that the recommendations would not risks the health of the patients that it should implement such recommendations.

Thus, in this case the HMO and the clinic administrator both are responsible for the death of the patient.