Management Control System in Healthcare Organizations Utilizing Budgets as a communication tool, From a Hospital to Networks
| Project/Area Number |
23730430
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Shiga University |
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Principal Investigator |
KINUGASA Yoko 滋賀大学, 経済学部, 准教授 (40539160)
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| Project Period (FY) |
2011-04-28 – 2015-03-31
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| Project Status |
Completed (Fiscal Year 2014)
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| 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)
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| 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 |
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| 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.
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Report
(5 results)
Research Products
(10 results)
