The evolution of the management control package (MCP) of a Caisse primaire d’assurance maladie (CPAM) over an extended period: Toward strategic alignment

L’évolution du package de systèmes de contrôle de gestion (PSCG) d’une Caisse primaire d’assurance maladie (CPAM) sur une longue période: vers l’alignement stratégique

Laurent Spang ()
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Laurent Spang: CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine

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Abstract: The purpose of this article is to determine how and why the management control package (MCP) of a caisse primaire d'assurance maladie (health authority in a French département) has evolved over an extended period. We use the Malmi and Brown model and carry out a qualitative longitudinal study of a single case. The data are collected mainly through interviews conducted in 2002 and 2023. The results show that reforms inspired by new public management and certain organizational choices move the MCP from a set of uncoordinated control systems relying on budgetary control to one where almost all systems are aligned with the strategy. A change in strategy also contributes to this evolution by generating more formal control and interactive control.

Keywords: control package; management control; National Health Insurance; new public management; qualitative longitudinal study; Assurance maladie; contrôle de gestion; étude longitudinale qualitative; package de contrôle (search for similar items in EconPapers)
Date: 2024-09-26
Note: View the original document on HAL open archive server: https://hal.science/hal-04720336v1
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Published in ACCRA Audit Comptabilité Contrôle : Recherches Appliquées, 2024, 21 (3), pp.5-28. ⟨10.3917/accra.021.0005⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04720336

DOI: 10.3917/accra.021.0005

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