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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

  • Emilie Bérard


    (ESCP Europe - ESCP Europe)

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    Cette communication étudie les rapports entre stratégie et contrôle de gestion, dans le cas de l'implémentation d'un système de contrôle de gestion, au sein d'un hôpital public de taille moyenne. Plus particulièrement, nous étudions le dialogue entre l'intention stratégique et sa traduction instrumentale, dans la mise en place d'un système de contrôle de gestion. Le cas de l'hôpital de V. est intéressant à deux égards. Il permet de voir comment une stratégie et des outils de contrôle de gestion se construisent progressivement et mutuellement, dans un système de contrôle en évolution permanente. Il permet de voir également quel rôle jouent les outils de gestion dans la dynamique mise en place : notamment, leurs imperfections et leurs limites sont-elles importantes ?

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    Paper provided by HAL in its series Post-Print with number hal-00646726.

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    Date of creation: 2011
    Date of revision:
    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00646726
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    1. 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.
    2. 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.
    3. 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.
    4. David, Albert, 1998. "Outils de gestion et dynamique du changement," Economics Papers from University Paris Dauphine 123456789/12567, Paris Dauphine University.
    5. 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.
    6. 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.
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