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L'Evolution Du Design Des Systemes De Pilotage De La Performance Dans Les Hopitaux : Une Quete Permanente De L'Efficience Organisationnelle

Listed author(s):
  • Rima Rouhana

    (Centre d'Étude de la Performance des Entreprises - HEC École de Gestion de l'Université de Liège)

  • Didier Van Caillie

    (Centre d'Étude de la Performance des Entreprises - HEC École de Gestion de l'Université de Liège)

Notre communication vise (1) à dresser un historique de l'évolution du design des systèmes de contrôle de gestion (CDG) et, essentiellement, des systèmes de pilotage de la performance (SPP) en contexte hospitalier; (2) à en inférer, dans une perspective contingente, la nature de ses principaux facteurs contingents; et (3) à synthétiser l'ensemble dans un modèle contingent conceptuel permettant de comprendre comment le système de contrôle de gestion des institutions hospitalières peut évoluer à l'avenir afin de maintenir un équilibre interne fragile de performance, ce système “hôpital” étant lui-même en permanence mis sous tension par les tensions divergentes exercées sur lui par ses 3 principaux acteurs que sont les patients, le monde professionnel médical et la collectivité au sens large.

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Paper provided by HAL in its series Post-Print with number halshs-00525965.

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Date of creation: May 2008
Publication status: Published in LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, May 2008, France. pp.CD Rom, 2008
Handle: RePEc:hal:journl:halshs-00525965
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