It could be argued that these challenges are more complex for non-profit firms(Wilson,2002).Wilson2002 illustrates this point by highlighting the frequently created tension between a hospital's mission and the need to make a profit. He adds that non-profit board members usually volunteer out of the desire to server the community , and not monitor managerial decision-making and performance. This suggests that board members may not be adequately prepared to handle the unrelenting financial pressures that many healthcare organizations have been facing. Table l summarizes the major differences between for-profit and non-profit healthcare organizations in terms of relevant CG dimensions and characteristics.