| Project/Area Number |
18K12967
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| Research Category |
Grant-in-Aid for Early-Career Scientists
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| Allocation Type | Multi-year Fund |
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| Review Section |
Basic Section 08020:Social welfare-related
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| Research Institution | Niimi College (2023)
Okayama Prefectural University (2018-2022) |
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Principal Investigator |
Inoue Yusuke 新見公立大学, 健康科学部, 講師 (60735497)
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| Project Period (FY) |
2018-04-01 – 2024-03-31
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| Project Status |
Completed (Fiscal Year 2023)
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| Budget Amount *help |
¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000)
Fiscal Year 2021: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2020: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2019: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2018: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
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| Keywords | 高齢者介護事業 / 業績評価 / 福祉経営 / 管理会計 |
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| Outline of Final Research Achievements |
This study aimed to accumulate evidence for developing comprehensive performance evaluation indicators in elderly care services and examined the relationship between financial and non-financial performance. The analysis targeted 1,266 nursing care facilities for older people, using financial and non-financial data from fiscal year 2021. The results indicated that larger facilities tend to obtain outcome-based additions more frequently and potentially have better operational conditions. Outcome-based additions require not only improvement in the condition of the residents but also the establishment of service provision systems. Therefore, facilities that do not have well-established systems may fail to obtain these additions, leading to the possibility of not accurately capturing the actual outcomes. Future research requires more detailed analyses, such as those using longitudinal data.
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| Academic Significance and Societal Importance of the Research Achievements |
高齢者介護事業を行ううえで「サービスの質」の向上が求められる反面，事業を継続的に行っていくためには財務的安定性の確保も求められる．さらに，公益性を担保するために事業経営の透明性や地域における公益的な取り組みも要求される．したがって，高齢者介護事業の業績評価は多面的に行う必要がある．これまで，非財務面や財務面など，一面的に検討した研究は行われていたものの，その両面から検証した研究は十分に行われていなかった．本研究では，社会福祉法人立の介護老人福祉施設1,266施設のデータを用いて検証を試み，現行のアウトカム加算の限界点などの示唆を得た点に，本研究の学術的意義や社会的意義があると考える．
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