Management Accounting for Healthcare

Edited by Takami Matsuo and Yoshinobu Shima

in World Scientific Books from World Scientific Publishing Co. Pte. Ltd.

Abstract: Japan has achieved the world's highest life-expectancy under a universal health coverage system. The purpose of this book is to discuss effective management accounting methods for solving various issues now faced by the healthcare system in Japan (low birth-rate and aging society, issues in medical public finance, issues attendant to advancements of healthcare services, etc.). This book is written by Japanese researchers who are active and at the forefront of management accounting research for healthcare, such as Takami Matsuo, Kazunori Ito, Yutaka Kato, and so on. This book shows the actual use of cost information, cost-management, and management-control methods for healthcare organizations in Japan, and examines how to adopt management accounting methods used by companies in healthcare management, which would be a useful reference for future healthcare management in countries that might face similar issues as Japan in the future.

Keywords: Management Accounting; Hospital Management; Japanese Management; Cost Management; Profit Management; Cost Information; Healthcare Organization; Empirical Study; Performance Measurement System; Management Control System (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2022
ISBN: 9789811234309
References: Add references at CitEc
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Chapters in this book:

Ch 1 The Use of Accounting Information in Cost Management: A study of Japanese General Hospitals , pp 3-34

Chiyuki Kurisu, Yoshinobu Shima and Kenji Yasukata

Ch 2 The purpose of using cost information within hospitals: Information System and Influence System Perspective , pp 35-50

Hiroshi Umeda

Ch 3 Healthcare System and Hospital Management in Japan: Focusing on the Management Accounting System from the Perspective of Quality of Care , pp 51-74

Sakaguchi Hiromasa

Ch 4 Dysfunction of the Clinical Path: A Case of the Japanese Medical Service , pp 77-99

Yutaka Kato and Keiko Sasa

Ch 5 Cost Information and Management in Medical Organizations: A Case on Orthopedic Surgical Operation Cost Analysis , pp 101-115

Takami Matsuo and Kohei Arai

Ch 6 Effects of Cost Allocation Method Change on Patient Profitability Evaluation: A Case of Ability-to-Bear Principle , pp 117-130

Shunsuke Adachi, Mami Mizuno and Okihiro Maruta

Ch 7 The Concept of Delta Management: Important Aspects of Toyota Profit Management and Its Significance for Healthcare Organizations , pp 131-146

Noriyuki Imai

Ch 8 Why Performance Targets are Recognized as “Dead Letters”: An Empirical Study on Nursing Professionals , pp 147-164

Nobuya Fujiwara

Ch 9 Action Research on Cascading of BSC , pp 167-184

Kazunori Ito

Ch 10 Management Control Systems in Japanese Public Hospitals: Determinants of Financial Performance Measurement Systems , pp 185-204

Yoshitaka Shirinashihama

Ch 11 Amoeba Management and Enabling Control: A Field Study of Small and Medium-Sized Public Hospitals , pp 205-226

Hiroyuki Sekiya

Ch 12 How Management Control Systems Impact Team Healthcare: Evidence from St. Luke’s International Hospital , pp 227-252

Maiko Kodama, Hideaki Sato and Kenichi Suzuki

Ch 13 Evolution Toward the Society of Electric Vehicles for Achieving the Goals of SDGs , pp 255-272

Yasuhiro Monden

Ch 14 Eiichi Shibusawa’s Management Philosophy and CSV , pp 273-292

Ichiro Mizuno

Ch 15 An Appropriation System Suitable for a Divisional Organization: Historical Study , pp 293-309

Shinichi Korogi

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