Richard Gundling, FHFMA, CMA, is Senior Vice President for the Healthcare Financial Management Association (HFMA). Mr. Gundling is responsible for the technical and content direction for HFMA, managing of its thought leadership efforts, and leadership of its Washington, D.C. activities. He also serves as staff liaison to the Principles and Practices Board of the HFMA. Mr. Gundling has written an extensive number of published articles on broad topics within healthcare finance and the healthcare industry. HFMA is a professional association with over 40,000 members engaged in the financial management of the healthcare sector. HFMA’s thought leadership has covered payment reform, value creation, revenue cycle management, accounting and financial reporting, capital access, and many other areas that drive healthcare organizational high performance. Results of those initiatives have been used by hospitals, rating agencies, regulatory agencies, congressional committees, accounting standard setting bodies, state hospital organizations, and other government and industry leaders.