医療経営と会計 - 医療事業体における管理会計への期待 -
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概要
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This paper is a presentation of the study of the management of medical business unit. A lot of research on the management of this unit already exists. Its research has been done in a wide range, such as organization and management systems and managerial accounting. But,the role of management systems and managerial accounting in medical business unit had not been sufficient discussion.This paper is a study of the role of managerial accounting that have not been well studied. In this study, we discuss the meaning of managerial accounting in relation to the humans, organization and strategy. I have adopted the Contingency theory and Sociological functionalism as analytical framework. I hope that research results using this methodology is the useful for other researchers and actual medical business unit.