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Healthcare System and Hospital Management in Japan: Focusing on the Management Accounting System from the Perspective of Quality of Care

In: MANAGEMENT ACCOUNTING FOR HEALTHCARE

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  • Sakaguchi Hiromasa

Abstract

The purpose of this paper was to examine the healthcare system in Japan, to review hospital management based on the results, and to discuss the necessity of the management accounting system, especially focusing on structure, process, and outcome as elements that comprise the quality of care.The healthcare system in Japan has been highly evaluated from the viewpoint of outcome represented by life expectancy. To those outcomes, the government has controlled the mechanism of professional training and allocating healthcare expenditures, while private institutions have played a significant role.However, in the context of soaring healthcare expenditures due to the ageing population, the healthcare system has challenges in terms of strategy, structure, and process. Therefore, management accounting helps to solve such issues. At present, although it is gradually becoming popular, it cannot be said that it has satisfied its full function. In summary, regarding management accounting methods, future introduction and results are expected.

Suggested Citation

  • Sakaguchi Hiromasa, 2022. "Healthcare System and Hospital Management in Japan: Focusing on the Management Accounting System from the Perspective of Quality of Care," World Scientific Book Chapters, in: Takami Matsuo & Yoshinobu Shima (ed.), MANAGEMENT ACCOUNTING FOR HEALTHCARE, chapter 3, pages 51-74, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789811237164_0003
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    More about this item

    Keywords

    Management Accounting; Hospital Management; Japanese Management; Cost Management; Profit Management; Cost Information; Healthcare Organization; Empirical Study; Performance Measurement System; Management Control System;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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