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International Accounting
 

Medical services as a public good and their impact on the methodology to assess commercial healthcare organizations: Some peculiarities

ISSUE 3, MARCH 2026

Received: 21 January 2026

Accepted: 13 February 2026

Available online: 30 March 2026

Subject Heading: MANAGERIAL ACCOUNTING AND REPORTING

JEL Classification: H4, I1

Pages: 50-64

https://doi.org/10.24891/ttuzra

Nikolai V. EGOROV Cheboksary Cooperative Institute, Branch of Russian University of Cooperation, Cheboksary, Chuvash Republic, Russian Federation
egorovnikolay@inbox.ru

https://orcid.org/0009-0009-9189-3388

Subject. This article examines the dual role of commercial healthcare organizations, which operate as market entities while simultaneously making a significant contribution to public health, as well as the specifics of medical services that combine economic benefits with positive societal impact.
Objectives. The article aims to justify the conceptual foundations and principles for evaluating commercial healthcare organizations, going beyond traditional financial analysis, taking into account their contribution to public health.
Methods. For the study, I used theoretical and comparative analyses, systematization, and classification.
Results. The article identifies a methodological limitation of modern approaches, which lies in the dominance of financial criteria and the neglect of the social and epidemiological contribution of commercial healthcare organizations. It formulates three principles for developing an evaluation system, namely alignment with the dual mission, measurability and objectivity, and a focus on social impact.
Conclusions and Relevance. The assessment of commercial healthcare organizations based solely on financial results is incomplete. It is necessary to implement a methodology that, along with traditional indicators, includes a set of metrics for measuring social contribution. The developed methodology can be used for comprehensive assessment, ranking, and strategic management of commercial healthcare organizations, as well as by regulators to promote their social role.

Keywords: result, public health, integral methodology, commerce, medicine

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