The concept of the accountable care organization (ACO) has many things going for it, not the least of which is its name: certainly any entity for care that can encourage more accountability and organization would seem to be something which we can incorporate into our reform movement. But there's more to an ACO than just the name: why might these groups be one of our best options for better quality and reduced costs -- helping patients, providers and hospitals? Dr. Karen Davis, president of the Commonwealth Fund, a national philanthropy engaged in independent health policy research, outlines her vision for ACOs in the future of American healthcare. Dr. Jack Lewin hosts.