L'appropriation du dispositif de contractualisation interne à l'hôpital de V.: évolution conjointe de la stratégie et du contrôle de gestion

Emilie Bérard ()
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Emilie Bérard: ESCP Europe - Ecole Supérieure de Commerce de Paris

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Abstract: This research is aimed to understand the dynamic relation between strategy and organizational control tools.This case study is an exploratory analysis of the implementation process of a management control system in a public hospital in France. The results of this research shed light over the top managers' strategic intentions and its instrumental translation. First, the findings put in perspective the dynamic relation between strategy and organizational control organizational tools. Second, this case characterizes that relation as a process of mutual construction within a management control system in constant evolution. Third, the results also show the limits and imperfections of the management control systems.

Keywords: management control; hospital; organizational control tools; contrôle de gestion; hôpital; nouvelle gouvernance; appropriation; outils de gestion (search for similar items in EconPapers)
Date: 2011-05-10
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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