PERSPEKTYWY APLIKACJI KONCEPCJI MODELU BIZNESU DO SPRAWOZDAWCZOŚCI JEDNOSTEK OCHRONY ZDROWIA - W ŚWIETLE OPINII KLUCZOWYCH INTERESARIUSZY
THE PERSPECTIVES OF BUSINESS MODEL APPLICATION INTO HEALTH CARE ENTITIES REPORTING

Summary/Abstract: The main purpose of the article is to identify the cognitive demands of healthcare stakeholders in the area of business model reporting. A supplementary objective is to present recommendations, based on the identified stakeholder needs, concerning the application of business model reporting in the healthcare environment. The hypothesis assumes that stakeholders of healthcare entities express a positive belief in the need and possibility of implementing business model reporting for healthcare entities. The attitudes of stakeholders indicate that this leads to an increase in the cognitive value of this area of reporting. This hypothesis is further elaborated through two research questions. The study employed content analysis, survey research (CAWI), statistical analyses, deductive reasoning. The results indicate that stakeholders in healthcare entities express positive attitudes towards the need and possibility of adapting the business model reporting rules used in the private enterprise environment to healthcare entities (IIRC). The adaptation proposed in the research model has been positively perceived as increasing the cognitive value of reporting. A group of patients has shown particular interest. The study provides an original contribution to the dissemination of the business model concept in the healthcare sector. The findings support regulatory and standardisation processes related to non-financial reporting and help reduce information asymmetry in healthcare. They also contribute to improve the quality of communication with various stakeholder groups.

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