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Management control and performance of university hospitals: integrating agency, resource, and contingency theories
[Contrôle de gestion et performance des hôpitaux universitaires : intégration des théories de l'agence, des ressources et de la contingence]

Author

Listed:
  • Sedra Hicham

    (Kénitra - Ecole nationale de commerce et gestion Ibn Tofail)

  • Errabai Mouhsine

    (REIS - Laboratoire de recherche : Régulations Economiques et Intelligence Stratégique (REIS). - UH2C - Université Hassan II de Casablanca = University of Hassan II Casablanca = جامعة الحسن الثاني (ar))

  • Abdelbaki Noureddine

    (UIT - Université Ibn Tofaïl)

Abstract

University hospitals face complex challenges in balancing their healthcare, teaching, and research missions in an environment marked by significant budgetary and regulatory constraints. This article takes a qualitative and analytical approach based on an in-depth literature review to examine the contribution of agency, resource, and contingency theories to optimizing hospital management control. The analysis draws on recent theoretical work and a comparison of management practices observed in Moroccan and international university hospitals, with a focus on mechanisms for reducing agency costs, strategic resource allocation, and the adaptation of control tools to specific contextual factors. The results show that the implementation of integrated management systems, combining dashboards, internal audits, and incentive schemes, promotes better governance, efficient use of resources, and a measurable improvement in the quality of care. The main conclusion emphasizes that adapting management control to local contingencies is a major lever for performance and patient satisfaction. Keywords: Hospital management control, university hospitals, agency theory, resource theory, contingency theory, resource allocation, organizational performance

Suggested Citation

  • Sedra Hicham & Errabai Mouhsine & Abdelbaki Noureddine, 2025. "Management control and performance of university hospitals: integrating agency, resource, and contingency theories [Contrôle de gestion et performance des hôpitaux universitaires : intégration des théories de l'agence, des ressources et de la cont," Post-Print hal-05361793, HAL.
    • Handle: RePEc:hal:journl:hal-05361793
    DOI: 10.5281/zenodo.17521439
    Note: View the original document on HAL open archive server: https://hal.science/hal-05361793v1
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    References listed on IDEAS

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    2. Otley, David T., 1980. "The contingency theory of management accounting: Achievement and prognosis," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 413-428, October.
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