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Le contrôle de gestion hospitalier et innovations managériales

Author

Listed:
  • Nabil Bikourane
  • Sihame Zraoula

    (Groupe Sup de Co La Rochelle)

Abstract

Hospitals are subjected to profound transformations which force them to innovate and to control their performances. These innovations are made either at the instigation of the supervisory authorities, or on the initiative of the hospital. The accounting and the management control innovations are a part of "spontaneous" actions which the internal actors of hospitals implement to improve the functioning and mitigate the limits of the official methods. The aim of this communication is to examine the process of managerial innovation in the existing empirical works concerning the introduction of management control techniques at the hospital. All the stages of the managerial innovation process stand out from empirical works. This puts forward the processual approach of the innovation and its dependence towards each context.

Suggested Citation

  • Nabil Bikourane & Sihame Zraoula, 2016. "Le contrôle de gestion hospitalier et innovations managériales," Post-Print hal-01900560, HAL.
    • Handle: RePEc:hal:journl:hal-01900560
    Note: View the original document on HAL open archive server: https://hal.science/hal-01900560
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    References listed on IDEAS

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    1. Thierry Nobre, 2013. "L'innovation managériale à l'hôpital. Changer les principes du management pour que rien ne change ?," Revue française de gestion, Lavoisier, vol. 0(6), pages 113-127.
    2. Lynch, Lisa M., 2007. "The Adoption and Diffusion of Organizational Innovation: Evidence for the U.S. Economy," IZA Discussion Papers 2819, Institute of Labor Economics (IZA).
    3. Pierre-Laurent Bescos & Éric Cauvin & Maurice Gosselin, 2002. "La comptabilité par activités et la gestion des activités : comparaison entre le Canada et la France," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 8(3), pages 209-227.
    4. Thierry Nobre, 2001. "Management hospitalier : du contrôle externe au pilotage, apport et adaptabilité du tableau de bord prospectif," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 7(2), pages 125-146.
    5. Pierre-Laurent Bescos & Éric Cauvin & Maurice Gosselin, 2002. "La comptabilité par activités et la gestion des activités : comparaison entre le Canada et la France," ACCRA, Association francophone de comptabilité, vol. 8(3), pages 209-227.
    6. Y. Levant & H. Zimnovitch, 2012. "Evaluation de coûts complets : un compromis entre précision et complexité," Post-Print hal-00807447, HAL.
    7. Thierry Nobre, 2001. "Management hospitalier : du contrôle externe au pilotage, apport et adaptabilité du tableau de bord prospectif," ACCRA, Association francophone de comptabilité, vol. 7(2), pages 125-146.
    Full references (including those not matched with items on IDEAS)

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