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Une nouvelle grille d'analyse pour le contrôle de gestion hospitalier : le contrôle intégré de Simons

  • Jérôme Lartigau

    ()

    (MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - Université Paul Valéry - Montpellier III - UM2 - Université Montpellier 2 - Sciences et Techniques - UM1 - Université Montpellier 1)

  • Thierry Nobre

    ()

    (EM Strasbourg - EM Strasbourg)

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    This paper aims to analyze the evolution of hospital management control in the current context of reforms (prospective payment system and clinical directorates). This evolution raises questions about the relevance of concepts recently highlighted in the literature and about the adaptability of the conceptual framework of Simons in the hospital context. This case study research compares field practices to Simons' model and shows that this approach can be of great interest in the hospital context.

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    File URL: https://hal.archives-ouvertes.fr/hal-00650543/document
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    Paper provided by HAL in its series Post-Print with number hal-00650543.

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    Date of creation: 10 May 2011
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    Publication status: Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom, 2011
    Handle: RePEc:hal:journl:hal-00650543
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00650543
    Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

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    1. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
    2. Abernethy, Margaret A. & Stoelwinder, Johannes U., 1995. "The role of professional control in the management of complex organizations," Accounting, Organizations and Society, Elsevier, vol. 20(1), pages 1-17, January.
    3. Abernethy, Margaret A. & Brownell, Peter, 1997. "Management control systems in research and development organizations: The role of accounting, behavior and personnel controls," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 233-248.
    4. Henry Mintzberg, 1978. "Patterns in Strategy Formation," Management Science, INFORMS, vol. 24(9), pages 934-948, May.
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