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Management Control System in Healthcare Organizations Utilizing Budgets as a communication tool, From a Hospital to Networks

Research Project

Project/Area Number 23730430
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeMulti-year Fund
Research Field Accounting
Research InstitutionShiga University

Principal Investigator

KINUGASA Yoko  滋賀大学, 経済学部, 准教授 (40539160)

Project Period (FY) 2011-04-28 – 2015-03-31
Project Status Completed (Fiscal Year 2014)
Budget Amount *help
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2014: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2013: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2012: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2011: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Keywords医療管理会計 / 予算管理システム / アカウンタビリティ / プロフェッショナル / 会計コミュニケーション / 納得性 / 管理可能性原則 / コミットメント / 複合体 / 責任会計 / 専門職 / 医療管理会計システム
Outline of Final Research Achievements

First, we have executed the research to clarify the primary factors which activate the management control system in healthcare organizations, focusing the particular features of professionalism and interdependency of teamwork activities of professionals.As a result, we have constructed the new framework for healthcare organizations, based on the concepts of shared accountability and reconsidered controllability principle.
Second, we have shown the path for executing the action plan of management control system by combining the Management by Objectives and Hoshin Kanri systems, with budgetary control system as a communication and information sharing tool.

Report

(5 results)
  • 2014 Annual Research Report   Final Research Report ( PDF )
  • 2013 Research-status Report
  • 2012 Research-status Report
  • 2011 Research-status Report
  • Research Products

    (10 results)

All 2015 2014 2013 2012 2011 Other

All Journal Article (4 results) (of which Peer Reviewed: 2 results) Presentation (5 results) Book (1 results)

  • [Journal Article] 「目標管理と方針管理の同質化と相互補完性―医療機関におけるアカウンタビリティの共有化と総合管理―」2015

    • Author(s)
      衣笠陽子
    • Journal Title

      上總康行・澤邉紀生編著『次世代管理会計の礎石』中央経済社

      Volume: 1 Pages: 107-135

    • Related Report
      2014 Annual Research Report
  • [Journal Article] 医療管理会計を機能させる要件について考えるープロフェッショナリズム、相互依存性と組織内アカウンタビリティー2013

    • Author(s)
      衣笠陽子
    • Journal Title

      産業経理

      Volume: 第73巻第3号 Pages: 176-191

    • NAID

      40019845467

    • Related Report
      2013 Research-status Report
  • [Journal Article] 病院経営における管理会計の機能ー病院予算を中軸とした総合管理ー2012

    • Author(s)
      衣笠陽子
    • Journal Title

      管理会計学

      Volume: 第20巻第2号 Pages: 3-18

    • NAID

      110009445758

    • Related Report
      2012 Research-status Report
    • Peer Reviewed
  • [Journal Article] 「病院経営における管理会計の機能―病院予算を中軸とした総合管理―」2012

    • Author(s)
      衣笠陽子
    • Journal Title

      管理会計学(日本管理会計学会学会誌)

      Volume: 第19巻第2号

    • NAID

      110009445758

    • Related Report
      2011 Research-status Report
    • Peer Reviewed
  • [Presentation] 「目標管理と方針管理の同質化と相互補完性―医療機関におけるアカウンタビリティの共有化と総合管理―」2014

    • Author(s)
      衣笠陽子
    • Organizer
      日本原価計算研究学会第40回全国大会
    • Place of Presentation
      神戸大学
    • Year and Date
      2014-09-19 – 2014-09-21
    • Related Report
      2014 Annual Research Report
  • [Presentation] 組織構成員の相互依存性とアカウンタビリティの変容について2011

    • Author(s)
      衣笠陽子
    • Organizer
      日本管理会計学会全国大会
    • Place of Presentation
      関西大学
    • Related Report
      2011 Research-status Report
  • [Presentation] Accountability as a function-the effect of budgeting bearing commitment among professionals-

    • Author(s)
      Yoko Kinugasa
    • Organizer
      Asia Pacific Interdisciplinary Perspective in Accounting
    • Place of Presentation
      神戸大学
    • Related Report
      2013 Research-status Report
  • [Presentation] Accountability as a function-the effect of budgeting bearing commitment among professionals-

    • Author(s)
      Yoko Kinugasa
    • Organizer
      New Zealand Management Accounting Conference
    • Place of Presentation
      Otago University
    • Related Report
      2013 Research-status Report
  • [Presentation] Accountability as a function- the effect of budgeting bearing commitment among professionals -

    • Author(s)
      Yoko Kinugasa
    • Organizer
      Asia Pacific Interdisciplinary Perspective in Accounting
    • Place of Presentation
      Kobe University
    • Related Report
      2012 Research-status Report
  • [Book] 医療管理会計ー医療の質を高める管理会計の構築を目指してー2013

    • Author(s)
      衣笠陽子
    • Total Pages
      325
    • Publisher
      中央経済社
    • Related Report
      2013 Research-status Report 2012 Research-status Report

URL: 

Published: 2011-08-05   Modified: 2019-07-29  

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