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Le contrôle de gestion dans un hôpital public : un modèle de transactions « diagonales »

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  • Marie-Claude Masse

Abstract

The principal-agent model has frequently been used for assessing the usefulness of budget-based contracts. This theoretical approach is too limited for the context of management control in a public hospital. To overcome its limitations, a theoretical extension is proposed described as the "diagonal" transactions model. The argument establishes the importance of risk-sharing and incentive agreements within a professional bureaucracy and its context of asymmetric information flows. Finally, this theoretic development is situated in relation to studies of bureaucracies using the informal transactions model.

Suggested Citation

  • Marie-Claude Masse, 1996. "Le contrôle de gestion dans un hôpital public : un modèle de transactions « diagonales »," ACCRA, Association francophone de comptabilité, vol. 2(1), pages 21-43.
    • Handle: RePEc:cai:accafc:cca_021_0021
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