Le contrôle de gestion hospitalier et innovations managériales

Nabil Bikourane and Sihame Zraoula ()
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Sihame Zraoula: Groupe Sup de Co La Rochelle

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Abstract: Hospitals are subjected to profound transformations which force them to innovate and to control their performances. These innovations are made either at the instigation of the supervisory authorities, or on the initiative of the hospital. The accounting and the management control innovations are a part of "spontaneous" actions which the internal actors of hospitals implement to improve the functioning and mitigate the limits of the official methods. The aim of this communication is to examine the process of managerial innovation in the existing empirical works concerning the introduction of management control techniques at the hospital. All the stages of the managerial innovation process stand out from empirical works. This puts forward the processual approach of the innovation and its dependence towards each context.

Keywords: management control; hospital; managerial innovation; contrôle de gestion; hôpital; innovation managériale; performance (search for similar items in EconPapers)
Date: 2016-05-19
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Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

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