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Une nouvelle grille d'analyse pour le contrôle de gestion hospitalier : le contrôle intégré de Simons

Author

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  • Jérôme Lartigau

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

  • Thierry Nobre

    (EM Strasbourg - École de Management de Strasbourg = EM Strasbourg Business School)

Abstract

This paper aims to analyze the evolution of hospital management control in the current context of reforms (prospective payment system and clinical directorates). This evolution raises questions about the relevance of concepts recently highlighted in the literature and about the adaptability of the conceptual framework of Simons in the hospital context. This case study research compares field practices to Simons' model and shows that this approach can be of great interest in the hospital context.

Suggested Citation

  • Jérôme Lartigau & Thierry Nobre, 2011. "Une nouvelle grille d'analyse pour le contrôle de gestion hospitalier : le contrôle intégré de Simons," Post-Print hal-00650543, HAL.
    • Handle: RePEc:hal:journl:hal-00650543
    Note: View the original document on HAL open archive server: https://hal.science/hal-00650543
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    References listed on IDEAS

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    1. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
    2. Gérard de Pouvourville & Joseph Tedesco, 2003. "La contractualisation interne dans les établissements hospitaliers publics," Revue française de gestion, Lavoisier, vol. 146(5), pages 205-218.
    3. Robert Simons, 1994. "How new top managers use control systems as levers of strategic renewal," Strategic Management Journal, Wiley Blackwell, vol. 15(3), pages 169-189, March.
    4. Henry Mintzberg, 1978. "Patterns in Strategy Formation," Management Science, INFORMS, vol. 24(9), pages 934-948, May.
    5. Abernethy, Margaret A. & Stoelwinder, Johannes U., 1995. "The role of professional control in the management of complex organizations," Accounting, Organizations and Society, Elsevier, vol. 20(1), pages 1-17, January.
    6. Abernethy, Margaret A. & Brownell, Peter, 1997. "Management control systems in research and development organizations: The role of accounting, behavior and personnel controls," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 233-248.
    7. Michael Goold & John J. Quinn, 1990. "The paradox of strategic controls," Strategic Management Journal, Wiley Blackwell, vol. 11(1), pages 43-57, January.
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    Cited by:

    1. Olivier Baly & Frédéric Kletz & Jean-Claude Sardas, 2015. "Designs of an organizational response to institutional complexity in healthcare: A focus group and statistical study of management control in French hospitals," Working Papers hal-01127785, HAL.

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