2010 Fiscal Year Final Research Report
The Role of Budgeting in Not-for-profit Healthcare Organizations
| Project/Area Number |
21830049
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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 | Shiga University |
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Principal Investigator |
KINUGASA Yoko Shiga University, 経済学部, 講師 (40539160)
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| Project Period (FY) |
2009 – 2010
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| Keywords | 非営利 / 医療機関 / 管理会計 |
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| Research Abstract |
This research explores the role of management control, focusing the central part of which, budgeting, in the context of healthcare organizations, where monetary control tend to dysfunction with many professionals in the organization. Drawing on the case study evidence, this research introduces the notion of the function of budgeting in hospital highlighting the ways in which communication and commitment are formed among professionals and non-professionals.
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