Comptabilité et pertinence: une proposition constructiviste pour le nouveau management hospitalier

Nathalie Halgand

ACCRA, 1997, vol. 3, issue 2, 77-92

Abstract: This paper deals with new public management in a hospital context and accounting by diagnosis related groups as an essential element. The ?relevance lost? critique and issues raised by it point to the need for recourse to a new institutional approach to designing management took. A constructivist research proposal is advanced for new hospital management, based on exploiting the structualist potential of accounting for building alternative views of hospital management. These are intended to overcome problems of relevance through empowering actors, such as nursing staff, at present dominated by the diagnosis related group model, or by widening the framework of analysis to integrate the patient and treatment history.

Keywords: management accounting in hospital; constructivism; structuralism; new institutional approaches (search for similar items in EconPapers)
Date: 1997
References: Add references at CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_032_0077 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-1997-2-page-77.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:accafc:cca_032_0077

Access Statistics for this article

More articles in ACCRA from Association francophone de comptabilité
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().