In for-profit hospitals all decision-making processes are influenced by one major criterion,which is the the best economic interest of the hospital.However, in non-profit hospitals decisions are more complicate. involving the integration and balancing of multiple criteria relating to access,quality,equity,patient care and costs. Notwithstanding such complication , some argue that non-profit boards have adopted sound decision-making processes that are worth emulating by their for-profit counterparts(Drucker,1989)