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Une nouvelle grille d'analyse pour le contrôle de gestion hospitalier : le contrôle intégré de Simons

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Author Info

  • Jérôme Lartigau

    ()
    (MRM - Montpellier Recherche en Management - Université Montpellier II - Sciences et Techniques du Languedoc : EA4557 - Université Montpellier I - Université Paul Valéry - Montpellier III - Groupe sup de Co Montpellier)

  • Thierry Nobre

    ()
    (EM Strasbourg - EM Strasbourg)

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    Abstract

    Cette communication a pour but d'analyser l'évolution du contrôle de gestion hospitalier dans le contexte actuel des réformes de la tarification à l'activité et de la nouvelle gouvernance. Cette évolution conduit à s'interroger sur la pertinence des concepts récemment mis en exergue dans la littérature et sur l'adaptabilité du cadre conceptuel de Simons au contexte hospitalier. Fondée sur une étude de cas, cette recherche confronte les pratiques de terrain au modèle de Simons et montre que cette approche peut présenter un grand intérêt dans le contexte des établissements de santé.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/65/05/43/PDF/Lartigau_Nobre.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00650543.

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    Date of creation: 2011
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    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00650543

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00650543/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: Hôpital ; Contrôle de gestion ; Leviers de contrôle;

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    1. Abernethy, Margaret A. & Stoelwinder, Johannes U., 1995. "The role of professional control in the management of complex organizations," Accounting, Organizations and Society, Elsevier, vol. 20(1), pages 1-17, January.
    2. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
    3. Abernethy, Margaret A. & Brownell, Peter, 1997. "Management control systems in research and development organizations: The role of accounting, behavior and personnel controls," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 233-248.
    4. Henry Mintzberg, 1978. "Patterns in Strategy Formation," Management Science, INFORMS, vol. 24(9), pages 934-948, May.
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