Health Economics


  • Watanabe, R. & Hashimoto, H. (2012). Horizontal inequity in healthcare access under the universal coverage in Japan; 1986-2007. Social Science & Medicine, 75(8), 1372-1378. [link to the article]
  • Ikegami, N., Yoo, B. K., Hashimoto, H., Matsumoto, M., Ogata, H., Babazono, A., Watanabe, R., Shibuya, K., Yang, B. M., Reich, M. R., & Kobayashi, Y. (2011). Japanese universal health coverage: evolution, achievements, and challenges. Lancet, 378(9796), 1106-1115. [link to the article]

Health Economic Evaluation

  • Fukuda, H., Yano, Y., Sato, D., Ohde, S., Noto, S., Watanabe, R., Takahashi, O. (2019). Healthcare Expenditures for the Treatment of Patients Infected with Hepatitis C Virus in Japan. Pharmaco Economics, 38(3), 297-306.

Managerial Accounting in Healthcare

Balanced Scorecard

  • Watanabe, R., Arai, K., & Sakaguchi, H. (2015). Utilization of balanced scorecard in healthcare Facilities -A questionnaire survey of acute care hospitals in Japan- (in Japanese). Melco Journal of Management Accounting Research, 7(2), 15-24. [link to the article]

Management Accounting in general

  • Sakaguchi, H., & Watanabe, R., & Arai, K. (2015). A study of the budgeting system based on cost accounting in hospitals (in Japanese). Journal of Health Care and Society, 25(1), 141-153. [link to the article]
  • Arai, K., & Watanabe, R., & Sakaguchi, H. (2013). The usage of managerial accounting in DPC-related hospitals in Japan (in Japanese). Sangyo-keiri, 73(3), 77-89. [link to the article]


  • Suwanai, H., Watanabe, R., Sato, M., Odawara, M., & Matsumura, H. (2020). DPP-4 Inhibitor Reduces the Risk of Developing Hypertrophic Scars and Keloids following Median Sternotomy in Diabetic Patients: A nationwide retrospective cohort study using the National Database of Health Insurance Claims of Japan. Plastic and reconstructive surgery, 146(1), 83-89. 
  • Hirose, D., Shimizu, S., Hirao, K., Ogawa, Y., Sato, T., Kaneko, Y., Takenoshita, N., Namioka, N., Fukasawa, R., Umahara, T., Sakurai, H., Watanabe, R., & Hanyu H. (2019). Neuroimaging Characteristics of Frailty Status in Patients with Alzheimer’s Disease. Journal of Alzheimer’s disease, 67(4), 1201 – 1208.