Accountable Health Plan. A joint venture between practitioners and institutions (insurance companies, HMO's, or hospitals) that would assume responsibility for delivering medical care. Physicians and other providers would either work for or contract with these health plans. As IDSs form and demonstrate their ability to managed capitated care, they begin to struggle with issues of ownership or alliance partnerships with health maintenance organizations (HMOs), insurance companies, or other financing entities. An Accountable Healthcare System describes an IDS with a financing component. When an IDS operates one or more health insurance benefit products, or a managed care organization acquires a large scale medical delivery component, it qualifies as an Accountable Health System or Accountable Health Plan. In the 1994 debate on healthcare reform, the proposed system of managed competition provided for an Accountable Health Plan that would have combined delivery and financing, and assumed accountability for patient care.