Outils financiers et hybridation des expertises et des pratiques. Cas de l’hybridation médico-financière

Isabelle Flachère and Yves Habran

ACCRA, 2019, vol. 25, issue 1, 107-131

Abstract: This paper analyses how financial tools foster medico-financial hybridization in a French hospital. It identifies mechanisms related to the conception and use of financial tools that facilitate mutual learning between financial and non-financial actors and a dual hybridization of medical and accounting expertise and practices. It also clarifies the concept of hybridization considering it as the linking and transformation of separate entities. This emphasizes both the importance of learning how to relate financial evaluation and operational activity and of learning from financial actors. Hybridization of financial expertise and practices may then facilitate medico-financial hybridization.

Keywords: hybridization; practices; financial tools; hospital (search for similar items in EconPapers)
Date: 2019
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