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

2014 Fiscal Year Final Research Report

• Project/Area Number: 23730430
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Shiga 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
• 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

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.

Free Research Field

管理会計