Management Accounting for Healthcare (Japanese Management and International Studies – Vol.18)


著者名 松尾 貴巳 (Takami Matsuo)、島 吉伸 (Yoshinobu Shima) (編著)
タイトル 『Management Accounting for Healthcare
  (Japanese Management and International Studies – Vol.18) 』
出版社 World Scientific Publishing Company 2022年1月
価格 USD128.00


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.


PART 1.  Healthcare Systems in Japan
Chapter 1  The Use of Accounting Information in Cost Management:
        A Study of Japanese General Hospitals
Chapter 2  The Purpose of Using Cost Information within Hospitals:
        Information System and Influence System Perspective
Chapter 3  Healthcare System and Hospital Management in Japan:
        Focusing on the Management Accounting System from the Perspective of Quality of Care

PART 2.  Cost Management for Healthcare
Chapter 4  Dysfunction of the Clinical Path:
        A Case of the Japanese Medical Service
Chapter 5  Cost Information and Management in Medical Organizations:
        A Case on Orthopedic Surgical Operation Cost Analysis
Chapter 6  Effects of Cost Allocation Method Change on Patient Profitability Evaluation:
        A Case of Ability-to-Bear Principle
Chapter 7  The Concept of Delta Management:
        Important Aspects of Toyota Profit Management and Its Significance for Healthcare Organizations
Chapter 8  Why Performance Targets Are Recognized as “Dead Letters”:
        An Empirical Study on Nursing Professionals

PART3.  Management Control Systems for Healthcare
Chapter 9  Action Research on Cascading of BSC
Chapter 10  Management Control Systems in Japanese Public Hospitals:
       Determinants of Financial Performance Measurement Systems
Chapter 11  Amoeba Management and Enabling Control:
       A Field Study of Small and Medium-Sized Public Hospitals
Chapter 12  How Management Control Systems Impact Team Healthcare:
       Evidence from St. Luke’s International Hospital

PART4.  Other Topics
Chapter 13  Evolution Toward the Society of Electric Vehicles for Achieving the Goals of SDGs
Chapter 14  Eiichi Shibusawa’s Management Philosophy and CSV
Chapter 15  Appropriation System Suitable for a Divisional Organization: Historical Study