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Management hospitalier : du contrôle externe au pilotage, apport et adaptabilité du tableau de bord prospectif

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  • Thierry Nobre

Abstract

Hospitals today are facing new constraints which reinforce the utility of management tools for directing this type of organization. This article aims to evaluate whether the balanced scorecard would be useful in satisfying this new need for management. First, we present the evolution of control and piloting in hospitals. In the second section, an ontological approach underlines convergences and divergences between this tool and its potential use in hospitals. Finally an empirical approach with two case studies analyses the usefulness of the four categories of measures of the balanced scorecard in managing hospital performance.

Suggested Citation

  • Thierry Nobre, 2001. "Management hospitalier : du contrôle externe au pilotage, apport et adaptabilité du tableau de bord prospectif," ACCRA, Association francophone de comptabilité, vol. 7(2), pages 125-146.
  • Handle: RePEc:cai:accafc:cca_072_0125
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    Citations

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    Cited by:

    1. Vassili Joannides & N. Berland, 2008. "Grounded theory: quels usages dans les recherches en contrôle de gestion?," Grenoble Ecole de Management (Post-Print) hal-00676580, HAL.
    2. Vassili Joannides & Nicolas Berland, 2008. "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," Post-Print hal-01682172, HAL.
    3. Sandra Durand & Christophe Baret & Cathy Krohmer, 2016. "La mise en oeuvre effective d’un projet de prévention des risques psychosociaux au sein d’une unité pilote d’un centre hospitalier public: analyse du processus de changement au regard de la sociologie," Post-Print halshs-01416954, HAL.
    4. Célia Lemaire & Thierry Nobre, 2013. "La Pre-Appropriation D'Un Outil De Gestion A L'Hopital," Post-Print hal-00992968, HAL.
    5. Nabil Bikourane & Sihame Zraoula, 2016. "Le contrôle de gestion hospitalier et innovations managériales," Post-Print hal-01900560, HAL.
    6. Laure Lavorata & Angélique Maquart, 2020. "Ethical dilemmas and ethical climate in health organisations: a study of health managers," Post-Print hal-03100698, HAL.
    7. repec:dau:papers:123456789/1375 is not listed on IDEAS
    8. Nathalie Krief, 2006. "La mise en œuvre de la tarification à l'activité à l'hôpital : des enjeux économiques et sociaux compatibles ?," Post-Print halshs-00558057, HAL.
    9. Marc Nikitin & Jean-Baptiste Capgras & Dragos Zelinschi, 2017. "Dynamiques de la gouvernementalité : concurrence et calcul des coûts dans le système de santé français," Post-Print hal-01907396, HAL.
    10. Vassili Joannides & Nicolas Berland, 2008. "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," Grenoble Ecole de Management (Post-Print) hal-01682172, HAL.
    11. Marie-Annick Montalan & Béatrice Vincent, 2011. "Performance des organisations transversales hospitalières : Proposition d'un outil d'évaluation du capital immatériel des équipes mobiles de gériatrie," Post-Print hal-00650558, HAL.
    12. 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.
    13. Vassili Joannides & N. Berland, 2008. "Grounded theory: quels usages dans les recherches en contrôle de gestion?," Post-Print hal-00676580, HAL.
    14. Marie-Annick Montalan & Béatrice Vincent, 2010. "Proposition d'un modèle d'évaluation du capital immatériel pour les organisations transversales à l'hôpital : le cas des Equipes Mobiles de Gériatrie (EMG)," Post-Print hal-00476676, HAL.
    15. Nicolas Petit & Gulliver Lux, 2020. "Uses of Management Control Tools in the Public Healthcare Sector," Public Organization Review, Springer, vol. 20(3), pages 459-475, September.

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