2011 Fiscal Year Final Research Report
Research on Management Accounting and Hospital
| Project/Area Number |
21730372
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Kyoto Sangyo University (2011)
Nagasaki University (2009-2010) |
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Principal Investigator |
KONDO Takahito 京都産業大学, 経営学部, 准教授 (60336146)
|
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| Project Period (FY) |
2009 – 2011
|
| Keywords | 医療経営 / 自治体立病院 / マネジメント・コントロール / 管理会計 |
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| Research Abstract |
This research explains the implementation process of management control(Simons, 1995) and the rule of management accounting using the case of a reform of municipally owned hospitals, which adopted a strategy of pursuing paradoxical objects(e. g., advanced medical functions vs. financial efficiency).
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Research Products
(7 results)
