Dynamiques de la gouvernementalité: concurrence et calcul des coûts dans le système de santé français

Marc Nikitin, Jean-Baptiste Capgras () and Dragos Zelinschi ()
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Marc Nikitin: LOG - Laboratoire Orléanais de Gestion (1998-2011) - UO - Université d'Orléans
Jean-Baptiste Capgras: CRDMS - GRAPHOS - IFROSS Recherche - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon
Dragos Zelinschi: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes

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Abstract: The funding difficulties of healthcare systems led to attempts to improve the efficiency of the use of ressources, attempts mainly built around accounting mechanisms. In France the stated aims of the T2A method, based on costing standardisation, were to scientifically measure the production of healthcare, fairly compensate the healthcare providers and organise a fair competition. It seems that none of these aims was attained, but despite this, the use of the T2A method is not called into question. We attempt to understand this apparent paradox by showing that the implementation of T2A is in fact a governmentality mechanism rather than a rational approach.

Keywords: hospitals; costing; governmentality; gouvernementalité; hôpitaux; calcul des coûts (search for similar items in EconPapers)
Date: 2017-05-30
Note: View the original document on HAL open archive server: https://hal.science/hal-01907396v1
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Published in Accountability, responsabilités et comptabilités, IAE de Poitiers (Université de Poitiers); CEntre de REcherche de Gestion (CEREGE), May 2017, Poitiers, France. pp.cd-rom

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