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L'appropriation du dispositif de contractualisation interne à l'hôpital de V. : évolution conjointe de la stratégie et du contrôle de gestion

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  • Emilie Bérard

    (ESCP Europe - Ecole Supérieure de Commerce de Paris)

Abstract

This research is aimed to understand the dynamic relation between strategy and organizational control tools.This case study is an exploratory analysis of the implementation process of a management control system in a public hospital in France. The results of this research shed light over the top managers' strategic intentions and its instrumental translation. First, the findings put in perspective the dynamic relation between strategy and organizational control organizational tools. Second, this case characterizes that relation as a process of mutual construction within a management control system in constant evolution. Third, the results also show the limits and imperfections of the management control systems.

Suggested Citation

  • Emilie Bérard, 2011. "L'appropriation du dispositif de contractualisation interne à l'hôpital de V. : évolution conjointe de la stratégie et du contrôle de gestion," Post-Print hal-00646726, HAL.
    • Handle: RePEc:hal:journl:hal-00646726
    Note: View the original document on HAL open archive server: https://hal.science/hal-00646726
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    References listed on IDEAS

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    7. Nathalie Halgand, 1997. "Comptabilité et pertinence : une proposition constructiviste pour le nouveau management hospitalier," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 3(2), pages 77-92.
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    Full references (including those not matched with items on IDEAS)

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