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シリナシハマ ヨシタカ
Shirinashihama Yoshitaka 尻無濱 芳崇 所属 神奈川大学 経営学部 国際経営学科 神奈川大学大学院 経営学研究科 国際経営専攻 職種 准教授 |
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| 言語種別 | 日本語 |
| 発行・発表の年月 | 2022/01 |
| 形態種別 | 著書 |
| 標題 | Chapter 10 Management Control Systems in Japanese Public Hospitals: Determinants of Financial Performance Measurement Systems |
| 執筆形態 | 単著 |
| 掲載誌名 | Management Accounting for Healthcare (Japanese Management and International Studies – Vol.18) |
| 掲載区分 | 国外 |
| 担当範囲 | Chapter 10を分担執筆 |
| 担当区分 | 筆頭著者,責任著者 |
| 著者・共著者 | Shirinashihama Yoshitaka |
| 概要 | This study examined financial performance measurement systems (PMSs) in Japanese public hospitals. It found that revenue-focused PMSs were common, influenced by institutional pressures and top managers' backgrounds. Cost measures were often avoided due to lack of accounting knowledge and fear of physician resistance. Managerial expectations shaped PMS design significantly. |
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