L'appropriation du dispositif de contractualisation interne à l'hôpital de V. : évolution conjointe de la stratégie et du contrôle de gestion
This research is aimed to understand the dynamic relation between strategy and organizational control tools.This case study is an exploratory analysis of the implementation process of a management control system in a public hospital in France. The results of this research shed light over the top managers' strategic intentions and its instrumental translation. First, the findings put in perspective the dynamic relation between strategy and organizational control organizational tools. Second, this case characterizes that relation as a process of mutual construction within a management control system in constant evolution. Third, the results also show the limits and imperfections of the management control systems.
|Date of creation:||10 May 2011|
|Date of revision:|
|Publication status:||Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom, 2011|
|Note:||View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00646726|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
- Paméla Baillette & Chris Kimble, 2008. "The Concept of Appropriation as a Heuristic for Conceptualising the Relationship between Technology, People and Organisations," Post-Print halshs-00487655, HAL.
- Simons, Robert, 1990. "The role of management control systems in creating competitive advantage: New perspectives," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 127-143.
- Mason, Richard O., 1980. "Discussion of the roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 29-30, January.
- Hutchel, Armand & Molet, Hughues, 1986. "Rational modelling in understanding and aiding human decision-making: About two case studies," European Journal of Operational Research, Elsevier, vol. 24(1), pages 178-186, January.
- repec:dau:papers:123456789/12567 is not listed on IDEAS
When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00646726. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD)
If references are entirely missing, you can add them using this form.