This paper examines three foundational topics in healthcare administration and business management. It begins by comparing personal record-keeping to financial and management accounting, highlighting how business records serve both compliance and decision-making functions. The paper then analyzes the glass ceiling phenomenon, presenting statistical evidence of persistent gender inequality in executive positions despite women's educational and workforce advances. Finally, it addresses HIPAA regulations governing patient confidentiality and the ethical considerations required for informed consent in healthcare settings. Together, these topics illustrate critical governance, equity, and compliance issues in modern healthcare administration.
When young, one may keep a diary, recording events, thoughts, and feelings. The diary creates a record that can be used to look back on a past time and provide details that document events, aiding recall. This is especially useful when details may not be remembered, as it creates a reminder of the events and feelings and may help us understand more about ourselves. In some cases, a diary may also document where one was on a particular day or time, and can be used to plan ahead and manage time.
Record-keeping in business has a number of similarities to personal diaries. From an accounting perspective, the records that are kept document the financial transactions. They are recorded not only because it would be impossible to remember and recall all transactions in full, but to create a formal record that documents the transactions and provides evidence if and when it is needed (Drexler et al., 2014). The records also provide the data needed to look back and undertake a review. In childhood, the diary may be used to reread and stimulate memories; in financial and management accounting, the data may be used to undertake analysis to assess the performance of the firm and increase understanding. The data may then be used as input into decision-making processes, making this process important to the aspects of controlling and planning in the management functions (Drexler et al., 2014).
While there are similarities between personal and business record-keeping, there are also important differences. Keeping a diary as a child is optional, but businesses are obliged to keep certain financial records. While a diary is private, certain financial records may be inspected by relevant authorities, and for public limited companies, some accounts—such as the 10-K—are available to the public. Additionally, the records in a diary are likely to contain subjective data such as thoughts and feelings, whereas financial and management accounting records contain objective data regarding actual transactions (Drexler et al., 2014).
The term "glass ceiling" was adopted as a way of describing the barriers women faced in gaining top management jobs. Women could see the jobs that were theoretically in reach, but were unable to get past the invisible ceiling as a result of gender inequality (Barreto et al., 2009). The phrase was first used in 1984, at a time when there were greater gender inequalities.
Today, it is often believed that there is less gender-based discrimination, with women gaining management positions and rising up organizational hierarchies. However, although there has been an increase in women at senior board levels, it appears that they are still suffering disadvantages and failing to gain a proportional share of senior positions. This can be seen by examining the statistics. In the US, 50.8% of the population are female, and they earn more bachelor's, master's, and doctorate degrees compared to men (Catalyst, 2014). Women make up 46.8% of the workforce, and in 2013, they made up 51.3% of the population in management and professional careers (Catalyst, 2014). This appears to indicate there is a very capable female workforce.
However, when looking at the representation of women in executive positions in Fortune 500 companies, this figure falls to 14.6% (Catalyst, 2014). There is improvement, as this was 13.9% in 2009, but this discrepancy is strongly indicative of the presence of a glass ceiling. Overall, the glass ceiling does appear to be present, and while there are improvements and the level of the glass ceiling may have risen to more senior levels, it is undeniably still present.
"Legal and ethical requirements for sharing patient information with consent"
Always verify citation format against your institution’s current style guide requirements.