Management hospitalier: du contrôle externe au pilotage, apport et adaptabilité du tableau de bord prospectif

Thierry Nobre

ACCRA, 2001, vol. 7, issue 2, 125-146

Abstract: Hospitals today are facing new constraints which reinforce the utility of management tools for directing this type of organization. This article aims to evaluate whether the balanced scorecard would be useful in satisfying this new need for management. First, we present the evolution of control and piloting in hospitals. In the second section, an ontological approach underlines convergences and divergences between this tool and its potential use in hospitals. Finally an empirical approach with two case studies analyses the usefulness of the four categories of measures of the balanced scorecard in managing hospital performance.

Keywords: hospital; management; accounting; balanced scorecard; efficiency (search for similar items in EconPapers)
Date: 2001
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Citations: View citations in EconPapers (15)

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