Verification of Financial Performance Improvement by Responsibility Accounting at Medical Corporations
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- Arai Ko
- Hitotsubashi University
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- Shirinashihama Yoshitaka
- Yamagata University
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- Okada Yukihiko
- University of Tsukuba
Bibliographic Information
- Other Title
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- 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
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Description
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
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- Accounting Progress
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Accounting Progress 2014 (15), 14-25, 2014
Japan Accounting Association
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Keywords
Details 詳細情報について
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- CRID
- 1390289232191058560
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- NII Article ID
- 130008083178
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- NII Book ID
- AA11552842
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- ISSN
- 24359947
- 21896321
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- NDL BIB ID
- 025860582
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- Text Lang
- ja
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- Data Source
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- JaLC
- NDL
- CiNii Articles
- KAKEN
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- Abstract License Flag
- Disallowed