IDEAS home Printed from https://ideas.repec.org/a/cai/accafc/cca_183_0067.html
   My bibliography  Save this article

Pressions budgétaires à l'hôpital : une étude qualitative du concept de « RAPM » auprès de praticiens hospitaliers

Author

Listed:
  • Irène Georgescu
  • Gérald Naro

Abstract

Based on the ?Reliance on Accounting Performance Measures? (RAPM), this paper aims to propose a reflection on the effect of controls by results introduced in French Public Hospitals. A exploratory study, based on 31 semi-structured interviews, try to understand the problematic of the RAPM and its impacts on attitudes and behaviors of the professionals in the public hospital sector. The results suggest the emergence of budget pressure which creates role conflicts, resistances and a tendency to data manipulation. Emphasizing the limits of previous researches on RAPM, this paper proposes to integrate a institutional and organisational views of the hospital.

Suggested Citation

  • Irène Georgescu & Gérald Naro, 2012. "Pressions budgétaires à l'hôpital : une étude qualitative du concept de « RAPM » auprès de praticiens hospitaliers," ACCRA, Association francophone de comptabilité, vol. 18(3), pages 67-95.
    • Handle: RePEc:cai:accafc:cca_183_0067
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_183_0067
    Download Restriction: free
    File URL: http://www.cairn.info/revue-comptabilite-controle-audit-2012-3-page-67.htm
    Download Restriction: free
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Marie-Astrid Le Theule & Caroline Lambert & Jérémy Morales, 2017. "Accompanying death, organising the end of life [Accompagner la mort, organiser la fin de vie]," Post-Print hal-03654015, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cai:accafc:cca_183_0067. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jean-Baptiste de Vathaire (email available below). General contact details of provider: https://www.cairn.info/revue-accra.htm .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.