This document explores the evolution from conventional, quasi-adversarial nursing/finance working relationships to the patients-first interprofessional collaboration that is a reality for nursing and finance leaders at some health care organizations and aspirational for others.
American Nurses Association; American Organization for Nurse Leadership; Healthcare Financial Management Association, The Business of Caring: Promoting Optimal Allocation of Nursing Resources
![](https://migrate.patientcarelink.org/wp-content/uploads/2021/02/3-business-of-caring.jpg)