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Comptabilité et pertinence : une proposition constructiviste pour le nouveau management hospitalier

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  • Nathalie Halgand

Abstract

This paper deals with new public management in a hospital context and accounting by diagnosis related groups as an essential element. The ?relevance lost? critique and issues raised by it point to the need for recourse to a new institutional approach to designing management took. A constructivist research proposal is advanced for new hospital management, based on exploiting the structualist potential of accounting for building alternative views of hospital management. These are intended to overcome problems of relevance through empowering actors, such as nursing staff, at present dominated by the diagnosis related group model, or by widening the framework of analysis to integrate the patient and treatment history.

Suggested Citation

  • Nathalie Halgand, 1997. "Comptabilité et pertinence : une proposition constructiviste pour le nouveau management hospitalier," ACCRA, Association francophone de comptabilité, vol. 3(2), pages 77-92.
    • Handle: RePEc:cai:accafc:cca_032_0077
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    Citations

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    Cited by:

    1. 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.
    2. Dagou Hermann Wenceslas Dagou & Konan Anderson Seny Kan, 2016. "Inclination à adopter un outil de contrôle de gestion : le cas de la gestion par la qualité au Centre Hospitalier Universitaire de Cocody/Abidjan," Post-Print hal-01901088, HAL.

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