Revisiting Accountability Concept and Practices in Makassar, Indonesia (A Study on 2 Private and Public Hospitals)

Public and private hospitals have their own characteristics and uniqueness in their management. This research aims to develop an accountability model of public and private hospitals that are able to meet the interests of multi-stakeholders, especially in the era of health service reform. The result shows that the management system in the Public Hospital tends to be systematic and measurable compared to the Private Hospital which tends to be more independent.