The Effect of Management Control Systems for Collaboration among Facilities in Healthcare and Elderly Care Fields

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  • マネジメント・コントロール・システムが医療・介護領域における施設間連携に与える影響
  • マネジメント ・ コントロール ・ システム ガ イリョウ ・ カイゴリョウイキ ニ オケル シセツ カン レンケイ ニ アタエル エイキョウ

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Abstract

<p>The purpose of this paper is to explore the effect of management accounting in the collaboration of health care and elderly care service. The focus of this research is the management control of facilities, especially mid-term-management plan. The contribution of this paper is to reveal the role of accounting not only within corporation, but beyond boundary of corporation. To reveal the extent of collaboration, we refer to D’Amour et al. (2008) indicator of collaboration. And to evaluate the implementation of management control systems, we evaluate the content of mid or long-term-management plan practice and budgetary control in facilities. Findings show facilities include response to community-based integrated care system in their mid or long-term plan and budget tend to positively work on collaboration.</p>

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