An Empirical Analysis on Performance Measurement Systems and Autonomy in Large-Scale Hospitals of Japan

Abstract

This study depends on Abernethy and Lillis (2001) and examines empirically how the performance measurement systems including non-financial measures function in current Japanese large-scale hospitals. Abernethy and Lillis (2001) which is a precedent study demonstrates that in hospital settings sequential relations of a strategic stance and clinical unit autonomy, performance measurement systems are positive related to efficiency and effectiveness for Australian hospitals. As a results of this study, it shows three points that resource management performance criteria carry out neither monitor function nor informational function, and financial responsibility structure based on correspondence granted autonomy is not being clear, clinical management performance criteria can not show monitor function, and these three points highlight that construction and use of performance measurement systems which consider clinical unit autonomy are problems. Particularly, it is necessary for development financial responsibility structure of urgent, and at the same time, the action that does not end in a medley of measures is needed.