IDEAS home Printed from https://ideas.repec.org/h/wsi/wschap/9789811237164_0012.html
   My bibliography  Save this book chapter

How Management Control Systems Impact Team Healthcare: Evidence from St. Luke’s International Hospital

In: MANAGEMENT ACCOUNTING FOR HEALTHCARE

Author

Listed:
  • Maiko Kodama
  • Hideaki Sato
  • Kenichi Suzuki

Abstract

Today, promoting team healthcare, a project in which diverse healthcare professionals, has become an important management issue for hospitals. Previous management accounting research on medical organizations has shown that financial control is not useful for motivating professionals. This study aims to examine management control systems (MCS) that promote collaboration among healthcare professionals in team healthcare. We do not limit the concept of MCS to financial MCS but invoke the management control package framework, which includes various control systems. A field study was conducted at the Breast Center of St. Luke’s International Hospital, a leading example of team healthcare in Japan.The study results showed that a non-financial MCS called Quality Indicator is operated at the Breast Center. Besides, a foundation for interpersonal relationships within the team is formed under administrative and cultural controls, such as establishing “Centers,” forums for dialogue, and middle managers’ leadership. These systems are developed and operated consistently to embody the hospital’s basic operational policies, thus creating a “package” of MCS.

Suggested Citation

  • Maiko Kodama & Hideaki Sato & Kenichi Suzuki, 2022. "How Management Control Systems Impact Team Healthcare: Evidence from St. Luke’s International Hospital," World Scientific Book Chapters, in: Takami Matsuo & Yoshinobu Shima (ed.), MANAGEMENT ACCOUNTING FOR HEALTHCARE, chapter 12, pages 227-252, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789811237164_0012
    as

    Download full text from publisher

    File URL: https://www.worldscientific.com/doi/pdf/10.1142/9789811237164_0012
    Download Restriction: Ebook Access is available upon purchase.
    File URL: https://www.worldscientific.com/doi/abs/10.1142/9789811237164_0012
    Download Restriction: Ebook Access is available upon purchase.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wsi:wschap:9789811237164_0012. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Tai Tone Lim (email available below). General contact details of provider: http://www.worldscientific.com/page/worldscibooks .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.