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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 - UM1 - Université Montpellier 1 - UM3 - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

  • Thierry Nobre

    () (EM Strasbourg - Ecole de Management de Strasbourg)


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.

Suggested Citation

  • Jérôme Lartigau & Thierry Nobre, 2011. "Une nouvelle grille d'analyse pour le contrôle de gestion hospitalier : le contrôle intégré de Simons," Post-Print hal-00650543, HAL.
  • Handle: RePEc:hal:journl:hal-00650543
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    References listed on IDEAS

    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. Henry Mintzberg, 1978. "Patterns in Strategy Formation," Management Science, INFORMS, vol. 24(9), pages 934-948, May.
    3. 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.
    4. 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.
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    Cited by:

    1. Olivier Baly & Frédéric Kletz & Jean-Claude Sardas, 2015. "Designs of an organizational response to institutional complexity in healthcare: A focus group and statistical study of management control in French hospitals," Working Papers hal-01127785, HAL.

    More about this item


    Hospital; Management control; Levers of control; Hôpital; Contrôle de gestion; Leviers de contrôle;

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