Pressions budgétaires à l'hôpital: une étude qualitative du concept de « RAPM » auprès de praticiens hospitaliers

Irène Georgescu and Gérald Naro

ACCRA, 2012, vol. 18, issue 3, 67-95

Abstract: Based on the ?Reliance on Accounting Performance Measures? (RAPM), this paper aims to propose a reflection on the effect of controls by results introduced in French Public Hospitals. A exploratory study, based on 31 semi-structured interviews, try to understand the problematic of the RAPM and its impacts on attitudes and behaviors of the professionals in the public hospital sector. The results suggest the emergence of budget pressure which creates role conflicts, resistances and a tendency to data manipulation. Emphasizing the limits of previous researches on RAPM, this paper proposes to integrate a institutional and organisational views of the hospital.

Keywords: RAPM; data manipulation; role conflicts; hospital (search for similar items in EconPapers)
Date: 2012
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