The Institute of Medicine reported the importance of adequate nurse staffing in the delivery of high quality patient (Clarke and Donaldson, 2016). Mandatory, nurse-to-patient staffing ratios claim to address the perceived imbalance between nursing resources and patient needs, however, some experts opined that staffing matrix do not address the varying levels of treatment complexity and nursing care among patients in a given unit. The purpose of this paper is to discuss nurse staffing matrix in the context of nursing care and nursing leadership. Developing a new nursing matrix begins with a careful assessment of how the nurses are assigned to care for patients with varying health care needs, from the sickest to those that can care
