Verification of Financial Performance Improvement by Responsibility Accounting at Medical Corporations

• Arai Ko

  Hitotsubashi University

• Shirinashihama Yoshitaka

  Yamagata University

• Okada Yukihiko

  University of Tsukuba

Bibliographic Information

Other Title

• 医療法人における責任センター別損益業績管理 による財務業績改善に関する検証
• 医療法人における責任センター別損益業績管理による財務業績改善に関する検証 : 非営利組織での管理会計の有効性評価
• イリョウ ホウジン ニ オケル セキニン センター ベツ ソンエキ ギョウセキ カンリ ニ ヨル ザイム ギョウセキ カイゼン ニ カンスル ケンショウ : ヒエイリ ソシキ デ ノ カンリ カイケイ ノ ユウコウセイ ヒョウカ
• Effectiveness Assessment of Management Accounting at Non-Profit Organizations
• 非営利組織での管理会計の有効性評価

Abstract

It is verified that responsibility accounting is effective at medical corporations by analyzing financial performance difference among medical corporations with different levels of management accounting practice. Medical corporations with higher level of practice have higher average and smaller variance of operating margin. It is verified by analysis of variance and multiple comparison that levels of management accounting practice have a significant relationship with operating margin. The fact is also verified by multiple regression model with other explanatory variables.

Journal

• Accounting Progress

  Accounting Progress 2014 (15), 14-25, 2014

  Japan Accounting Association

Keywords

• Medical corporation
• Non-profit organization
• Responsibility center
• Profitability management
• Management accounting

Details

• CRID: 1390289232191058560
• NII Article ID: 130008083178
• NII Book ID: AA11552842
• DOI: 10.34605/jaa.2014.15_14
• ISSN: 24359947
• ISSN: 21896321
• NDL BIB ID: 025860582
• Web Site: https://ndlsearch.ndl.go.jp/books/R000000004-I025860582
• Text Lang: ja
• Data Source:
  • JaLC
  • NDL
  • CiNii Articles
  • KAKEN
• Abstract License Flag: Disallowed