Communication de l'information et pressions financière interne: une étude exploratoire dans une organisation professionnelle

Irène Georgescu ()
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Irène Georgescu: UMR ISEM - Institut des Sciences de l'Evolution de Montpellier - Cirad - Centre de Coopération Internationale en Recherche Agronomique pour le Développement - EPHE - École Pratique des Hautes Études - PSL - Université Paris Sciences et Lettres - UM - Université de Montpellier - Institut de recherche pour le développement [IRD] : UR226 - CNRS - Centre National de la Recherche Scientifique

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Abstract: The reimbursement based on activity in French public hospitals introduced the controls by results in French Public Hospitals. Although, internal communications about Hospitals financial results increases. We explore mode of communications ( formal and informal) and develop the hypothesis that the mode of communication has an impact on financial pressure. Qualitative data from 31 interviews with physicians and subsequent questionnaire evidence from 578 physicians in 14 French hospitals suggest that the internal financial pressure has various facets. We further find that in function of the form of the control, the financial pressure more or less perceived. our analysis adds to understand how, the kind of feedback and the design of control system information can create pressure feeling.

Keywords: accounting performance measure; control system; pressure; physicians; hospital; mesure comptable de la performance; mode de contrôle; pression; médecins; hôpital (search for similar items in EconPapers)
Date: 2012-05-21
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Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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