Transparency of information disclosure and effectiveness of hospital governance: A comparative study of the first and second generations of Nation Health Insurance

Transparent information disclosure is a key factor affecting the effectiveness of hospital governance. This study compared the association between mandatory disclosure (Second Generation National Health Insurance (NHI)) and voluntary disclosure (First Generation NHI) in relation to the effectiveness of hospital governance. Methods: This research was conducted through the questionnaire survey method and the research subjects included senior executives from hospitals nationwide. A total of 196 valid questionnaires were returned. Data collected from the survey were analyzed by the chi-square test, T-test, multiple regression analysis, and Chow Test. Results: The transparency of information disclosure affected the effectiveness of hospital governance. Lower levels of disclosure regarding hospital violations corresponded to greater effectiveness in terms of the management of customer relationships. Higher levels of disclosure about the quality of medical services and hospital financial reports corresponded to greater effectiveness in hospital learning and development. In First Generation NHI, disclosure of the quality of medical services has a significant positive effect on social responsibility, but in Second Generation NHI, lower transparency about the processes of medical management corresponded to greater financial effectiveness. Finally, in both First and Second Generation NHI, disclosure of medical treatment processes and hospital financial reports had a positive effect on the hospital's effectiveness in terms of social responsibility. Conclusions: Hospitals conveying a willingness to disclose information to stakeholders generally had greater effectiveness in hospital governance. When disclosing medical information to consumers, practicality should be monitored, so that the burden of processing the related information is minimized.