Management Control Systems in Japanese Public Hospitals: Determinants of Financial Performance Measurement Systems

Yoshitaka Shirinashihama

Chapter 10 in Management Accounting for Healthcare, 2022, pp 185-204 from World Scientific Publishing Co. Pte. Ltd.

Abstract: Public hospitals established by local governments in Japan are supposed to provide medical care in rural areas, unprofitable medical care, and advanced medical care that is difficult for private hospitals to provide. Public hospitals play a significant role in society, but in recent years, many public hospitals have been running at a loss and are in need of drastic management improvement. The author conducted interviews with 42 public hospital top managers (hospital directors and administrators) from 2017 to 2019 throughout Japan. Based on the results, this chapter presents an analysis of the management control systems of public hospitals, with a particular focus on the financial performance measurement system. It will clarify what kind of financial performance measurement system public hospitals have adopted and how top managers choose to design their financial performance measurement system in response to external institutional pressures.

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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