L'appropriation du dispositif de contractualisation interne à l'hôpital de V. : évolution conjointe de la stratégie et du contrôle de gestion
Author
Abstract
Suggested Citation
Note: View the original document on HAL open archive server: https://hal.science/hal-00646726
Download full text from publisher
References listed on IDEAS
- Nathalie Halgand, 1997. "Comptabilité et pertinence : une proposition constructiviste pour le nouveau management hospitalier," ACCRA, Association francophone de comptabilité, vol. 3(2), pages 77-92.
- 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.
- 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.
- Gérard de Pouvourville & Joseph Tedesco, 2003. "La contractualisation interne dans les établissements hospitaliers publics," Revue française de gestion, Lavoisier, vol. 146(5), pages 205-218.
- 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.
- 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.
- Nathalie Halgand, 1997. "Comptabilité et pertinence : une proposition constructiviste pour le nouveau management hospitalier," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 3(2), pages 77-92.
- repec:dau:papers:123456789/12567 is not listed on IDEAS
- Salavatore Maugeri, 2003. "Du politique dans les organisations," Post-Print halshs-00272195, HAL.
- 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.
- Wanda J. Orlikowski, 1992. "The Duality of Technology: Rethinking the Concept of Technology in Organizations," Organization Science, INFORMS, vol. 3(3), pages 398-427, August.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Guénin-Paracini, Henri & Malsch, Bertrand & Paillé, Anne Marché, 2014. "Fear and risk in the audit process," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 264-288.
- Pascale Amans & Agnes Mazars & Fabienne Villesèque-Dubus, 2013. "Techniques de gestion et organisations du spectacle vivant : quels dispositifs de soutien et quelles interactions pour l'innovation artistique ?," Post-Print hal-01002362, HAL.
- Fabienne Villesèque-Dubus, 2005. "Vers une transversalisation des budgets : un essai d'observation et d'interprétation," Post-Print halshs-00483762, HAL.
- Franck Aggeri & Julie Labatut, 2010. "La gestion au prisme de ses instruments. Une analyse généalogique des approches théoriques fondées sur les instruments de gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 13(3), pages 5-37., September.
- Abernethy, Margaret A. & Anderson, Shannon W. & Nair, Sujay & Jiang, Yile (Anson), 2021. "Manager ‘growth mindset’ and resource management practices," Accounting, Organizations and Society, Elsevier, vol. 91(C).
- Hall, Matthew, 2010. "Accounting information and managerial work," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 301-315, April.
- Amaury Grimand, 2022. "The paradoxes of CSR instrumentation: making CSR a lever for organizational learning," Post-Print hal-04472523, HAL.
- Collins, F & Holzmann, O & Mendoza, R, 1997. "Strategy, Budgeting, And Crisis In Latin America," Accounting, Organizations and Society, Elsevier, vol. 22(7), pages 669-689, October.
- Henri, Jean-Francois, 2006. "Organizational culture and performance measurement systems," Accounting, Organizations and Society, Elsevier, vol. 31(1), pages 77-103, January.
- Muhammad Dahlan, 2018. "Interactive Use of Performance Measurement Systems and its Impact to Firm Performance: Evidence from West Java Province Local-Owned Enterprise, Indonesia," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 148-152:2.
- Abernethy, Margaret A. & Brownell, Peter, 1999. "The role of budgets in organizations facing strategic change: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 189-204, April.
- Stéphanie Chatelain-Ponroy, 2009. "Le recours à la métaphore : une voie de compréhension du contrôle de gestion dans les organisations non marchandes ?," Post-Print halshs-00393062, HAL.
- Larbi Hasrouri, 2017. "Genèse de la performance publique. Survivance d’une instrumentation de gestion : le projet d’établissement public local d’enseignement (EPLE)," Post-Print hal-03551749, HAL.
- Walker, Stephen P., 2016. "Revisiting the roles of accounting in society," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 41-50.
- Margaret A. Abernethy & Wai Fong Chua, 1996. "A Field Study of Control System “Redesign†: The Impact of Institutional Processes on Strategic Choice," Contemporary Accounting Research, John Wiley & Sons, vol. 13(2), pages 569-606, September.
- Nizar Al-Sharif & Paul-Laurent Saunier & Eric-Alain Zoukoua, 2011. "Le contrôle d'un réseau Public-Privé sous l'influence du New Public Management : le cas du secteur social et médico-social en France," Post-Print hal-00645364, HAL.
- Wai Fong Chua & Habib Mahama, 2007. "The Effect of Network Ties on Accounting Controls in a Supply Alliance: Field Study Evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 24(1), pages 47-86, March.
- Fabienne Villesèque-Dubus & Pascale Amans & Agnès Mazars-Chapelon, 2010. "De la politisation à l'instrumentation d'un outil de gestion: le cas du budget dans les théâtres associatifs," Post-Print halshs-00676921, HAL.
- Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print halshs-00596547, HAL.
- Adel Beldi & Walid Cheffi & Frédéric Wacheux, 2006. "L'utilisation de l'information comptable par les managers. Proposition d'une grille d'analyse fondée sur la théorie de la structuration," Post-Print halshs-00548085, HAL.
More about this item
Keywords
management control; hospital; organizational control tools; contrôle de gestion; hôpital; nouvelle gouvernance; appropriation; outils de gestion;All these keywords.
Statistics
Access and download statisticsCorrections
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:hal:journl:hal-00646726. 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.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.