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The Role of Budgeting in Not-for-profit Healthcare Organizations

Research Project

Project/Area Number 21830049
Research Category

Grant-in-Aid for Research Activity Start-up

Allocation TypeSingle-year Grants
Research Field Accounting
Research InstitutionShiga University

Principal Investigator

KINUGASA Yoko  Shiga University, 経済学部, 講師 (40539160)

Project Period (FY) 2009 – 2010
Project Status Completed (Fiscal Year 2010)
Budget Amount *help
¥2,535,000 (Direct Cost: ¥1,950,000、Indirect Cost: ¥585,000)
Fiscal Year 2010: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2009: ¥1,365,000 (Direct Cost: ¥1,050,000、Indirect Cost: ¥315,000)
Keywords非営利 / 医療機関 / 管理会計 / 予算管理システム / 医療の質 / 病院管理会計 / 同意形成 / 予算機能
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.

Report

(3 results)
  • 2010 Annual Research Report   Final Research Report ( PDF )
  • 2009 Annual Research Report
  • Research Products

    (4 results)

All 2011 Other

All Journal Article (3 results) (of which Peer Reviewed: 1 results) Remarks (1 results)

  • [Journal Article] 医療経営と医療管理会計-医療の質を高める医療管理会計の構築を目指して-2011

    • Author(s)
      衣笠陽子
    • Journal Title

      経済学博士学位論文(京都大学)

    • Related Report
      2010 Final Research Report
  • [Journal Article] 医療経営と医療管理会計-医療の質を高める医療管理会計の構築を目指して-」2011

    • Author(s)
      衣笠陽子
    • Journal Title

      経済学博士学位論文(京都大学)2011年3月

    • Related Report
      2010 Annual Research 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-

    • Author(s)
      衣笠陽子
    • Journal Title

      『管管理会計』(日本管理会計学会誌)現在投稿査読中

    • NAID

      110009445758

    • Related Report
      2010 Final Research Report
  • [Remarks] ホームページ等

    • Related Report
      2010 Final Research Report

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Published: 2009-04-01   Modified: 2016-04-21  

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