Une nouvelle grille d'analyse pour le contrôle de gestion hospitalier: le contrôle intégré de Simons

Jérôme Lartigau () and Thierry Nobre ()
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Jérôme Lartigau: MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - 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
Thierry Nobre: EM Strasbourg - École de Management de Strasbourg = EM Strasbourg Business School

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Abstract: 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.

Keywords: Hospital; Management control; Levers of control; Hôpital; Contrôle de gestion; Leviers de contrôle (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00650543v1
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Citations: View citations in EconPapers (1)

Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00650543

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