ArticleRisk management and healthcare policy2026
Financial Management Innovation in Hospital Groups: An Empirical Study of Ophthalmology Specialty Care Under Consolidation.
Article in Risk management and healthcare policy, 2026. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Not yet cited in PubMed.
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3 authors.
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Abstract
Objective: This study examines financial management innovation in a provincial public ophthalmology hospital group in China, focusing on associations among consolidation, shared services, digital transformation, financial performance, and operational efficiency. Methods: We used a mixed-methods single-case design. The quantitative analysis used a campus-month panel from January 2020 to December 2024 (2 campuses x 60 months; N=120 campus-month observations), with descriptive statistics, correlation analysis, and campus fixed-effects pre-post association models with clustered standard errors. Semi-structured interviews with 28 managers and key staff were audio-recorded, transcribed, and thematically coded. Results: Consolidation and digital transformation were associated with higher operating margins and improved process performance, but estimates should be interpreted as observational associations. In adjusted models, the post-consolidation period was associated with 2.8-3.4 percentage points higher operating margins. Centralized procurement was associated with 18% lower average supply cost in participating categories, and RPA-supported claims processing was associated with a 35% shorter processing cycle and 94% accuracy. The absence of a financial shared service center remained associated with inefficiencies, including an average accounts payable cycle of 45 days. Conclusion: In this single-case observational study, hospital group consolidation was associated with higher operating margins, especially when paired with selective digital transformation. The findings are hypothesis-generating and suggest that integration benefits may depend on shared service implementation and interoperable digital platforms.
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