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Research ArticleOriginal Research

Performance-Based Reimbursement, Illegitimate Tasks, Moral Distress, and Quality Care in Primary Care: A Mediation Model of Longitudinal Data

Emma Brulin and Kevin Teoh
The Annals of Family Medicine March 2025, 23 (2) 145-150; DOI: https://doi.org/10.1370/afm.240179
Emma Brulin
1Unit of Occupational Medicine, Institute of Environmental Medicine, Karolinska Institutet, Stockholm, Sweden
RD, PhD
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  • ORCID record for Emma Brulin
  • For correspondence: Emma.brulin@ki.se
Kevin Teoh
2Birkbeck Business School, Birkbeck, University of London, London, United Kingdom
PhD
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    Figure 1.

    Study Model Measuring the Impact of the Performance-Based Reimbursement Systems on Quality of Care

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    Table 1.

    Descriptive Statistics for Measurements and Age

    MeasurementRangeNo.Mean (SD)
    Impact of PBR system1-54232.24 (0.76)
    Illegitimate tasks1-54313.15 (0.66)
    Moral distress0-34251.58 (0.66)
    Quality of individual care1-54293.82 (0.63)
    Quality of organizational care1-54263.70 (0.73)
    Quantitative demands1-54273.39 (0.91)
    Age, y28-6743345.16 (11.21)
    • PBR = performance-based reimbursement.

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    Table 2.

    Direct and Indirect Effects Between Impact of PBR System on Quality of Care

    Effect typeRelationshipQuality of individual careQuality of organizational care
    Effecta95% CItEffecta95% CIt
    Direct effectPBR ➞ QoC−0.013−0.091 to 0.066−0.3170.055−0.039 to 0.1491.144
    Total effectPBR ➞ QoC0.062−0.019 to 0.1431.5220.1210.026 to 0.2162.512
    Indirect effectPBR ➞ IWT ➞ MD ➞ QoC0.0110.004 to 0.021…0.006−0.001 to 0.015…
    Indirect effectPBR ➞ IWT ➞ QoC0.0750.041 to 0.112…0.0460.019 to 0.077…
    Indirect effectPBR ➞ MD ➞ QoC0.0270.001 to 0.049…0.015−0.001 to 0.015…
    • IWT = illegitimate work tasks; MD = moral distress; PBR = performance-based reimbursement; QoC = quality of care.

    • ↵a Adjusted for age, gender, quantitative workload.

Additional Files

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  • VISUAL ABSTRACT IN PDF FILE BELOW

    • VisualAbstractBrulin.pdf -

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  • PLAIN-LANGUAGE SUMMARY

    Original Research

    Performance-Based Reimbursement Linked to Increased Administrative Burden, Moral Distress, and Lower Perceived Care Quality

    Background and Goal: Performance based reimbursement (PBR) is a payment system in which clinics receive compensation based on the quality and outcomes of care they deliver, rather than the volume of services provided. Although designed to improve efficiency and effectiveness, the growth of PBR systems has been linked to increased administrative work for physicians. This study examined how PBR affects doctors' perceived ability to provide quality care at both the individual and organizational levels. Researchers explored whether illegitimate tasks (tasks that fall beyond the scope of an employee's primary responsibilities and professional role or tasks that are not anticipated for a particular position)  and moral distress—feelings of stress or guilt due to forced unethical decisions—played a role in these outcomes.

    Study Approach: Researchers conducted a longitudinal study using a three-wave survey of primary care physicians. Data were drawn from the Longitudinal Occupational Health Survey in Health Care Sweden. The first wave, conducted from March to May 2021, involved a survey sent to a nationally representative sample of physicians (N = 6,699). Respondents rated the impact of the PBR system on a scale ranging from very negative to very positive. The second wave, conducted from March to May 2022, measured illegitimate tasks using the Bern Illegitimate Tasks Scale. Moral distress was assessed using an instrument originally developed for Norwegian physicians and later translated into Swedish. The third wave, conducted from October to December 2023, evaluated perceived quality of care at both the individual and organizational levels using the English National Health Staff Survey.

     Main Results:A total of 433 primary care physicians responded to the survey at all three time points. Overall, 70.2% of respondents reported that PBR negatively impacted their work (58.9% negative, 12.3% very negative).

    Quality of Individual Care

    • PBR was associated with increased illegitimate work tasks, which in turn was linked to greater moral distress.

    • Both illegitimate work tasks and moral distress were associated with lower perceived individual quality of care.

    Quality of Organizational Care

    • PBR was associated with an increase in illegitimate work tasks, which was linked to lower perceived organizational quality of care.

    • Moral distress did not have a significant association with perceived organizational quality of care.

    Why It Matters: The identification of illegitimate tasks and moral distress as factors associated with perceived care quality suggests that reducing tasks that are seen as irrelevant could support physician well-being and health care delivery. Given these findings, policymakers should consider how health care systems, including PBR structures, impact the workforce’s well-being and ability to provide care. 

    Performance-Based Reimbursement, Illegitimate Tasks, Moral Distress, and Quality Care in Primary Care: A Mediation Model of Longitudinal Data

    Emma Brulin, RD, PhD

    Unit of Occupational Medicine, Institute of Environmental Medicine, Karolinska Institute, Stockholm, Sweden 

    Kevin Teoh, PhD 

    Birkbeck Business School, Birkbeck, University of London, London, United Kingdom

    Visual Abstract: 

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The Annals of Family Medicine: 23 (2)
The Annals of Family Medicine: 23 (2)
Vol. 23, Issue 2
Mar/April 2025
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Performance-Based Reimbursement, Illegitimate Tasks, Moral Distress, and Quality Care in Primary Care: A Mediation Model of Longitudinal Data
Emma Brulin, Kevin Teoh
The Annals of Family Medicine Mar 2025, 23 (2) 145-150; DOI: 10.1370/afm.240179

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Performance-Based Reimbursement, Illegitimate Tasks, Moral Distress, and Quality Care in Primary Care: A Mediation Model of Longitudinal Data
Emma Brulin, Kevin Teoh
The Annals of Family Medicine Mar 2025, 23 (2) 145-150; DOI: 10.1370/afm.240179
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