IDEAS home Printed from https://ideas.repec.org/a/cai/accafc/cca_251_0107.html
   My bibliography  Save this article

Outils financiers et hybridation des expertises et des pratiques. Cas de l’hybridation médico-financière

Author

Listed:
  • Isabelle Flachère
  • Yves Habran

Abstract

This paper analyses how financial tools foster medico-financial hybridization in a French hospital. It identifies mechanisms related to the conception and use of financial tools that facilitate mutual learning between financial and non-financial actors and a dual hybridization of medical and accounting expertise and practices. It also clarifies the concept of hybridization considering it as the linking and transformation of separate entities. This emphasizes both the importance of learning how to relate financial evaluation and operational activity and of learning from financial actors. Hybridization of financial expertise and practices may then facilitate medico-financial hybridization.

Suggested Citation

  • Isabelle Flachère & Yves Habran, 2019. "Outils financiers et hybridation des expertises et des pratiques. Cas de l’hybridation médico-financière," ACCRA, Association francophone de comptabilité, vol. 25(1), pages 107-131.
    • Handle: RePEc:cai:accafc:cca_251_0107
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_251_0107
    Download Restriction: free
    File URL: http://www.cairn.info/revue-comptabilite-controle-audit-2019-1-page-107.htm
    Download Restriction: free
    ---><---

    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_251_0107. 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.