ABSTRACT
Driven by the current healthcare environment and the passage of healthcare reform legislation, healthcare professionals and policy makers have been considering new ways to increase efficiency and quality, while decreasing the cost of providing healthcare services, including the creation of accountable care organizations (ACOs). ACOs are healthcare organizations in which a set of providers, usually physicians and hospitals, are held accountable under a contract with payor(s) for the cost and quality of care delivered to a specific local population.1 There is no set model for ACOs, nor is their success completely assured. Ideally, ACOs will help shift the current healthcare payment system from its present emphasis on achieving revenue solely by generating high volumes of procedure-driven services to a system emphasizing quality and efficiency of care leading to lower overall costs.2
