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L'appropriation du dispositif de contractualisation interne à l'hôpital de V. : évolution conjointe de la stratégie et du contrôle de gestion

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  • Emilie Bérard

    () (ESCP Europe - ESCP Europe)

Abstract

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.

Suggested Citation

  • Emilie Bérard, 2011. "L'appropriation du dispositif de contractualisation interne à l'hôpital de V. : évolution conjointe de la stratégie et du contrôle de gestion," Post-Print hal-00646726, HAL.
  • Handle: RePEc:hal:journl:hal-00646726
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00646726
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    References listed on IDEAS

    as
    1. 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.
    2. 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.
    3. 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.
    4. 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.
    5. repec:dau:papers:123456789/12567 is not listed on IDEAS
    6. 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.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    management control; hospital; organizational control tools; contrôle de gestion; hôpital; nouvelle gouvernance; appropriation; outils de gestion;

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