Healthcare System and Hospital Management in Japan: Focusing on the Management Accounting System from the Perspective of Quality of Care

Sakaguchi Hiromasa

Chapter 3 in Management Accounting for Healthcare, 2022, pp 51-74 from World Scientific Publishing Co. Pte. Ltd.

Abstract: The purpose of this paper was to examine the healthcare system in Japan, to review hospital management based on the results, and to discuss the necessity of the management accounting system, especially focusing on structure, process, and outcome as elements that comprise the quality of care.The healthcare system in Japan has been highly evaluated from the viewpoint of outcome represented by life expectancy. To those outcomes, the government has controlled the mechanism of professional training and allocating healthcare expenditures, while private institutions have played a significant role.However, in the context of soaring healthcare expenditures due to the ageing population, the healthcare system has challenges in terms of strategy, structure, and process. Therefore, management accounting helps to solve such issues. At present, although it is gradually becoming popular, it cannot be said that it has satisfied its full function. In summary, regarding management accounting methods, future introduction and results are expected.

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
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