Inclination à adopter un outil de contrôle de gestion: le cas de la gestion par la qualité au Centre Hospitalier Universitaire de Cocody/Abidjan

Dagou Hermann Wenceslas Dagou and Konan Anderson Seny Kan ()
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Konan Anderson Seny Kan: Management Research Centre - ESC Toulouse

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Abstract: This article attempts to understand the factors explaining the disposal actors of public organizations adhere to a control tool which adoption is inevitable. To do this a unique case study based on the pre-implementation phase of the quality management is studied in the context of the Centre Hospitalier Universitaire (CHU) of Cocody (Côte d'Ivoire). This article adopts a mixed approach to empirically scrutinize twelve attributes specific to the system, the individual and the organization in understanding the propensity of actors involved in the CHU to adhere to the quality management which adoption is to come. The results show that only some attributes have a positive effect on the willingness of actors to adhere afterwards to the management control tool at the time of its actual adoption. The deepening of these results by a configurational analysis helps to identify the combinations of statistically significant attributes associated to this willingness to accede to the management control tool to be adopted.

Keywords: Management control tools; Quality management; Case study; Mixed approach; Logistic regression; Comfigurational analysis; Outils de contrôle de gestion; Gestion par la qualité; Etude de cas; Approche mixte; Régression logistique; Analyse Configurationnelle (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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