Performance measurement, financial reporting quality, and digitalization in the healthcare sector

This editorial introduces a special issue that addresses emerging accounting research challenges in the healthcare sector, a domain whose societal and economic significance has become even more evident in the wake of the COVID-19 pandemic. The crisis exposed some weaknesses in cost-centric healthcare governance and underscored the need to re-evaluate accounting's role in supporting more resilient and equitable healthcare systems. This special issue brings together contributions that explore three interrelated themes central to this re-evaluation: performance measurement, financial reporting quality, and digitalization. Each theme reflects both longstanding concerns and new complexities brought to the fore by the pandemic. The selected papers offer insights into the limitations and consequences of existing accounting practices, as well as the opportunities presented by technological innovation and broader governance issues. Collectively, they underscore the need for accounting research to engage more deeply with healthcare's evolving organizational, political, and digital landscape.