Management Accounting Knowledge, Limited Managerial Discretion, and the Use of Management Accounting ： Evidence from Japanese Public Hospitals

• Material Type: 文書・図像類
• Title: Management Accounting Knowledge, Limited Managerial Discretion, and the Use of Management Accounting ： Evidence from Japanese Public Hospitals
• Author/Editor: Shirinashihama, Yoshitaka
• Author Heading: Shirinashihama, Yoshitaka
• Publication, Distribution, etc.: Emerald Group Publishing Limited
• Publication Date: 2022-06-17
• Publication Date (W3CDTF): 2022-06-17
• Periodical title: Asian Review of Accounting
• ISSN (Periodical Title): ISSN : 1321-7348
• Text Language Code: eng
• Subject Heading: Management accounting systems; management accounting knowledge; managerial discretion; upper echelon theory; public hospitals
• Target Audience: 一般
• Access Restrictions: 限定公開
• Rights (production): This article is © Emerald Group Publishing Limited and permission has been granted for this version to appear here (http://hdl.handle.net/10487/00018028). Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited.
• Periodical Title (NCID): AA12849246; https://ci.nii.ac.jp/ncid/AA12849246
• Is Version Of (DOI): 10.1108/ARA-11-2021-0218.R2; http://hdl.handle.net/10487/00018028
• Data Provider (Database): 国立情報学研究所 : 学術機関リポジトリデータベース（IRDB）（機関リポジトリ）; https://irdb.nii.ac.jp
• Original Data Provider (Database): 神奈川大学 : 神奈川大学 学術機関リポジトリ

• Summary, etc.: Purpose: This study examines whether management accounting knowledge and limited managerial discretion encourage and/or hinder the use of management a...