Title: Implementation process of management control systems in the municipally owned hospitals: in the case of Nagasaki prefectural hospitals in Japan

Authors: Takahito Kondo, Hiromasa Okada

Addresses: Faculty of Economics, Nagasaki University, Nagasaki 850-8506, Japan. ' Faculty of Economics, Nagasaki University, Nagasaki 850-8506, Japan

Abstract: The purpose of this paper is to describe and explore management reforms in the municipally owned hospitals in Nagasaki prefecture, Japan, based on |levers of control| framework (Simons, 1995). The hospitals are changing their strategy through specialising in a particular medical function and streamline of management. At this writing, these reforms are going on. The case is limited in the stage of complete application of Local Public Enterprise Law. However, we could reveal partially how four Management Control Systems (MCSs) are installed and work together for implementing the strategy in one of the hospitals. Finally, discussions and limitations are showed.

Keywords: management control systems; levers of control; Japan; municipally owned hospitals; Local Public Enterprise Law; management reform; healthcare.

DOI: 10.1504/IJCSE.2010.030227

International Journal of Computational Science and Engineering, 2010 Vol.5 No.1, pp.21 - 34

Published online: 11 Dec 2009 *

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