Abstract
The purpose of this paper is to show the role of middle management in healthcare organizations. Existing literature shows that one of the biggest issues that management accounting system fails to utilize in healthcare organizations consisting of various medical professionals is conflict of professionals themselves. However, recent study implies that middle management has key roles to control professionals using management accounting systems. Yet little have been considered regarding this matter. This paper implies that middle management has key roles in management and concludes that it is important to focus more thoroughly on the role of middle management to make management accounting systems function successfully in health care organizations.
