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Evolution du système de pilotage de la performance et Système d'information : le cas de l'introduction de l'ABC à l'hôpital

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Author Info

  • Thierry Nobre

    (CESAG - Centre d'études des sciences appliquées à la gestion - Université de Strasbourg)

  • Lionel Signolet

    (CESAG - Centre d'études des sciences appliquées à la gestion - Université de Strasbourg)

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    Abstract

    L'introduction d'un nouveau mode de pilotage de la performance à l'hôpital interroge le système d'information hospitalier (SIH). Cette relation est analysée à partir du cas de l'introduction de l'ABC à l'hôpital. Une première étape consiste à étudier à partir de la littérature, d'une part, la pertinence de l'ABC dans le contexte de l'hôpital et d'autre part les constats des différents auteurs sur la nature de cette relation. Une seconde étape tire les conclusions de trois expérimentation réalisées dans un même hôpital pour approfondir le lien entre évolution du système de pilotage et SIH.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/54/80/46/PDF/04-NOBRE_SIGNOLET.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00548046.

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    Date of creation: May 2006
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    Publication status: Published - Presented, COMPTABILITE, CONTROLE, AUDIT ET INSTITUTION(S), 2006, France
    Handle: RePEc:hal:journl:halshs-00548046

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00548046/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: Comptabilité à base d'activité ; Système d'information hospitalier ; Système de pilotage;

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