A Preliminary Investigation into an Accounting Education Program for Hospital Department Manager

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  • Sakaguchi Hiromasa
    International University of Health and Welfare, Graduate School of Health and Welfare Sciences
  • Arai Ko
    Hitotsubashi University, Graduate School of Commerce and Management
  • Takase Kozo
    Tokyo Medical and Dental University, Graduate School of Medical and Dental Sciences

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Other Title
  • 医療機関における部門管理者を対象とする会計教育プログラムに関する調査研究
  • イリョウ キカン ニ オケル ブモン カンリシャ オ タイショウ ト スル カイケイ キョウイク プログラム ニ カンスル チョウサ ケンキュウ

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Abstract

<p>The purpose of this study is to clarify the accounting education programs for hospital department manager. We interviewed 4 hospital managers in 2016 - 2017, specifically 2 top managers who graduated from a management school and 2 middle managers in charge of providing a systematic education program for management. As a result, it became clear that when making organizational considerations, the department managers are required to have knowledge of basic financial accounting to read financial statements and to analyze them. It also mentioned that regarding departmental considerations, the managers are required to have knowledge of the basics of management accounting, especially breakeven point analysis. However, it seems that each organization requires a different scope of knowledge based on the organizational policy between the medical stuff and administrative staff.</p>

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