| Project/Area Number |
15H06565
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| Research Category |
Grant-in-Aid for Research Activity Start-up
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | International University of Health and Welfare |
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Principal Investigator |
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| Research Collaborator |
ARAI KO 一橋大学
WATANABE RYO 東京医科大学
TAKASE KOZO 東京医科歯科大学
KOI KENTARO 一橋大学
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| Project Period (FY) |
2015-08-28 – 2017-03-31
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| Project Status |
Completed (Fiscal Year 2016)
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| Budget Amount *help |
¥2,210,000 (Direct Cost: ¥1,700,000、Indirect Cost: ¥510,000)
Fiscal Year 2016: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2015: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Keywords | 会計学 / 管理会計 / 医療管理学 / 原価計算 / 医療 / 病院 / 導入研究 |
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| Outline of Final Research Achievements |
The purpose of this study is to examine the factors affecting the implementation of management accounting system in healthcare organizations.
According to the research, we have confirmed that critical organizational factors affecting implementation depend on the external environment, the degree of penetration into the organization with management mindsets, and the stage of implementation.In addition to the organizational factors, the staff awareness of risk management, which directly related the medical practices, affected the implementation of management control system. This study also implied that the degree of staff’s interest in management control is associated with the learning opportunities.
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