Which accounting principle helps ensure that a healthcare organization does not hide expenses?

The principle that most directly helps ensure that a healthcare organization does not hide expenses is transparency. Transparency in accounting refers to the clarity and openness with which financial information is presented. By adhering to this principle, healthcare organizations are required to disclose relevant financial information, including expenses, to stakeholders, ensuring that they have a full understanding of the organization's financial health. This openness helps to promote accountability and can deter unethical practices, such as concealing expenses.

Consistency relates to the use of the same accounting methods from period to period, which helps in comparing financial statements over time but does not directly prevent the hiding of expenses. Materiality refers to the significance of financial information that could influence decision-making; it focuses on whether certain items should be disclosed based on their impact, rather than enforcing transparency. The accrual principle dictates that revenue and expenses should be recorded when they are incurred, regardless of when cash is exchanged, but it does not directly address the issue of concealing expenses. Thus, transparency is the key principle that ensures all financial aspects of a healthcare organization are fully visible and appropriately reported.