Business, Management and Accounting
2 years ago

More management accounting knowledge leads to better decision-making in hospitals.

Asian Review of Accounting
Management accounting knowledge, limited managerial discretion and the use of management accounting: evidence from Japanese public hospitals
Yoshitaka Shirinashihama

Paper Summary

Related papers

Business, Management and Accounting
8 years ago

Accounting Insights Revolutionize Business Decision-Making, Boost Transparency and Accountability

EU Tax Law
Management Control
Earnings Management
3 views
Business, Management and Accounting
4 years ago

New Textbook Revolutionizes Financial and Management Accounting Education for Postgraduates

Value-based Management
Management Control
3 views
Business, Management and Accounting
4 years ago

Revolutionizing Financial Management: New Ways to Integrate Accounting Systems

Accounting Theory
Development in Serbia
Management Control
2 views

The study looked at how knowing about management accounting and having limited control as a manager affect the use of management accounting in Japanese public hospitals. They found that managers who know more about management accounting tend to use it more, while managers with less control are less likely to use it. This shows that a manager's knowledge and level of control can impact how they use management accounting in their decision-making.