How Management Control Systems Impact Team Healthcare: Evidence from St. Luke’s International Hospital

Maiko Kodama, Hideaki Sato and Kenichi Suzuki

Chapter 12 in Management Accounting for Healthcare, 2022, pp 227-252 from World Scientific Publishing Co. Pte. Ltd.

Abstract: Today, promoting team healthcare, a project in which diverse healthcare professionals, has become an important management issue for hospitals. Previous management accounting research on medical organizations has shown that financial control is not useful for motivating professionals. This study aims to examine management control systems (MCS) that promote collaboration among healthcare professionals in team healthcare. We do not limit the concept of MCS to financial MCS but invoke the management control package framework, which includes various control systems. A field study was conducted at the Breast Center of St. Luke’s International Hospital, a leading example of team healthcare in Japan.The study results showed that a non-financial MCS called Quality Indicator is operated at the Breast Center. Besides, a foundation for interpersonal relationships within the team is formed under administrative and cultural controls, such as establishing “Centers,” forums for dialogue, and middle managers’ leadership. These systems are developed and operated consistently to embody the hospital’s basic operational policies, thus creating a “package” of MCS.

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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