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Pressions Et Budget: Une Etude Qualitative Dans Le Secteur Hospitalier

Author

Listed:
  • Irène Georgescu

    (ERFI - Equipe de Recherche sur la Firme et l'Industrie - UM - Université de Montpellier)

Abstract

The Reliance on Accounting Performance Measures concept (RAPM) was the object of numerous criticisms for a decade. Criticisms concern in particular the weakness of the theories which the RAPM is based on. The measurement of this paradigm was criticized; the main attention was to know if the study measured the same concept. Few qualitative researches were conducted to identify what the RAPM paradigm is. This exploratory study, based on 31 semi- directives interviews, try to identify what and how the RAPM appears and what kind on effects it produces on operational agent in public hospital.

Suggested Citation

  • Irène Georgescu, 2010. "Pressions Et Budget: Une Etude Qualitative Dans Le Secteur Hospitalier," Post-Print hal-00484236, HAL.
    • Handle: RePEc:hal:journl:hal-00484236
    Note: View the original document on HAL open archive server: https://hal.science/hal-00484236
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    File URL: https://hal.science/hal-00484236/document
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    Cited by:

    1. Irène Georgescu, 2012. "Communication de l'information et pressions financière interne: une étude exploratoire dans une organisation professionnelle," Post-Print hal-00690953, HAL.

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