Abstract
The purpose of this study was to identify components of the management and accounting education in medical management. The study was conducted as a literature review of articles published from 2,000 onwards on healthcare administration. The component on which the greatest emphasis was placed was “health care system and policy,” followed by conventionally studied components, such as “organizational management” and “human resources management.” However, areas on which emphasis has been recently placed, such as “management strategy” and “accounting control,” were also included in many articles. Moreover, the area of “accounting” provides contexts for the understanding of “financial accounting,” “financial analysis” and “management accounting.” In “management accounting,” it has been identified that an emphasis is placed on the introduction of techniques that top management requires and first moves towards implementation. These techniques include “break-even point analysis,” “cost accounting” and “accounting for decision-making.”
