Volume 53 | Number 6 | December 2018

Abstract List

Ann Scheck McAlearney Sc.D., M.S., Daniel M. Walker Ph.D., M.P.H., Jennifer L. Hefner Ph.D., M.P.H.


The concept of shifting from volume (i.e., billing for as many patients and services as possible) to value (i.e., reducing costs while improving quality) has been a key underpinning of the development of accountable care organizations (s), yet the cultural change necessary to make this shift has been previously unexplored.

Data Sources/Study Setting

Primary data collected through site visits to four private sector s.

Study Design

Cross‐sectional, semi‐structured interview study with analysis done at the level to learn about development.

Data Collection

One hundred and forty‐eight interviews recorded and transcribed verbatim followed by rigorous qualitative analysis using a grounded theory approach.

Principal Findings

The importance of shifting organizational culture from volume to value was emphasized across sites and interviewees, particularly when defining an ; describing the shift in organizational focus to value; and discussing how to create value by emphasizing quality over volume. Value was viewed as more than cost–benefit, but rather encapsulated a paradigmatic cultural change in the way care is provided.


We found that moving from volume to value is central to the culture change required of an . Our findings can inform future efforts that aim to create a more effective value‐based health care system.