Nancy M. Kane is Professor of Management in the Department of Health Policy and Management at the Harvard School of Public Health. Dr. Kane directs the Master’s in Healthcare Management Program, an executive leadership program for mid-career physicians heading healthcare organizations. She teaches in the areas of health care accounting, financial analysis, and competitive strategy. Her research interests include measuring hospital financial performance, quantifying community benefits and the value of tax exemption, and the competitive structure and performance of hospital and insurance industries. Dr. Kane, who began her career as a hospital-based physical therapist, consults with a wide range of clients from state and federal agencies to hospitals, insurers, and consumer groups in her areas of research interest. She earned her master’s and doctoral degrees in Business Administration from Harvard Business School.