IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-04720336.html
   My bibliography  Save this paper

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]

Author

Listed:
  • Laurent Spang

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

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.

Suggested Citation

  • Laurent Spang, 2024. "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 cont," Post-Print hal-04720336, HAL.
    • Handle: RePEc:hal:journl:hal-04720336
    DOI: 10.3917/accra.021.0005
    Note: View the original document on HAL open archive server: https://hal.science/hal-04720336v1
    as

    Download full text from publisher

    File URL: https://hal.science/hal-04720336v1/document
    Download Restriction: no
    File URL: https://libkey.io/10.3917/accra.021.0005?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Laurent Cappelletti, 2006. "Vers une institutionnalisation de la fonction contrôle interne ?," ACCRA, Association francophone de comptabilité, vol. 12(1), pages 27-43.
    2. Berend van der Kolk, 2019. "Management control packages: a literature review and guidelines for public sector research," Public Money & Management, Taylor & Francis Journals, vol. 39(7), pages 512-520, October.
    3. Terje Berg & Dag Øivind Madsen, 2020. "The evolution of a management control package: a retrospective case study," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 21(4), pages 763-781, June.
    4. Alain Burlaud & Jean-Louis Malo, 1988. "Les organisations complexes : un défi aux méthodes traditionnelles de contrôle de gestion," Post-Print halshs-02145354, HAL.
    5. Caroline Tahar, 2020. "De nouveaux outils de pilotage dans un package existant : une nécessaire et difficile synchronisation," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 26(3), pages 7-34.
    6. Berend Van der Kolk & Tom Schokker, 2016. "Strategy implementation through hierarchical couplings in a management control package: an explorative case study," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(2), pages 129-154, May.
    7. Merchant, Kenneth A. & Otley, David, 2020. "Beyond the systems versus package debate," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    8. Alain Burlaud & Jean-Louis Malo, 1988. "Les organisations complexes : un défi aux méthodes traditionnelles de contrôle de gestion," Post-Print hal-02150110, HAL.
    9. Grabner, Isabella & Moers, Frank, 2013. "Management control as a system or a package? Conceptual and empirical issues," Accounting, Organizations and Society, Elsevier, vol. 38(6), pages 407-419.
    10. Maleen Z. Gong & Aldónio Ferreira, 2014. "Does consistency in management control systems design choices influence firm performance? An empirical analysis," Accounting and Business Research, Taylor & Francis Journals, vol. 44(5), pages 497-522, October.
    11. Alain Burlaud & Jean-Louis Malo, 1988. "Les organisations complexes : un défi aux méthodes traditionnelles de contrôle de gestion," Post-Print halshs-00405140, HAL.
    12. repec:eme:jaar00:jaar-10-2019-0148 is not listed on IDEAS
    13. Laurent Cappelletti, 2006. "Vers une institutionnalisation de la fonction contrôle interne ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 12(1), pages 27-43.
    14. Teemu Malmi, 2013. "Management control as a package—The need for international research," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(4), pages 229-231, February.
    15. Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 357-374, June.
    16. Otley, David T., 1980. "The contingency theory of management accounting: Achievement and prognosis," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 413-428, October.
    17. Patrick Gilbert & Emmanuelle Gurtner & Marion Soulerot, 2021. "Piloter la performance : sens et non-sens du travail," Post-Print hal-02997789, HAL.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. François Meyssonnier & Nadim Tarafi & Dominique Barbelivien, 2021. "Le couplage de l’évaluation des managers et du contrôle de gestion dans les systèmes globaux de pilotage de la performance," Post-Print hal-03361386, HAL.
    2. Soufiane Kherrazi & Karim Saïd, 2022. "Managerial Practices Within Multilateral And Public-Funded R&D Collaborations," Post-Print hal-04205187, HAL.
    3. Chenhall, Robert H. & Moers, Frank, 2015. "The role of innovation in the evolution of management accounting and its integration into management control," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 1-13.
    4. Manthei, Kathrin & Sliwka, Dirk & Vogelsang, Timo, 2021. "Information Provision, Incentives, and Attention: A Field Experiment on Facilitating and Influencing Managers' Decisions," IZA Discussion Papers 14199, Institute of Labor Economics (IZA).
    5. Laurent Spang, 2011. "Modeling the evolution of management control in a population of organizations : the case of Primary Health Insurance Funds (CPAM) [La modélisation de l'évolution du contrôle de gestion dans une pop," Post-Print hal-03028258, HAL.
    6. Guido Noto & Carmelo Marisca & Gustavo Barresi, 2023. "I "pacchetti" di controllo manageriale nei team virtuali," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(3), pages 43-62.
    7. Felício, Teresa & Samagaio, António & Rodrigues, Ricardo, 2021. "Adoption of management control systems and performance in public sector organizations," Journal of Business Research, Elsevier, vol. 124(C), pages 593-602.
    8. Samagaio, António & Crespo, Nuno Fernandes & Rodrigues, Ricardo, 2018. "Management control systems in high-tech start-ups: An empirical investigation," Journal of Business Research, Elsevier, vol. 89(C), pages 351-360.
    9. MF. Arrozi Adhikara & Maslichah & Nur Diana & M. Basjir, 2022. "Organizational Performance in Environmental Uncertainty on the Indonesian Healthcare Industry: A Path Analysis," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 11, March.
    10. Christophe Maurel & François Pantin, 2014. "Vers une intégration des dimensions de la performance globale au sein des Scop : étude du cas MATELOC," Post-Print hal-03224083, HAL.
    11. Bedford, David S. & Malmi, Teemu & Sandelin, Mikko, 2016. "Management control effectiveness and strategy: An empirical analysis of packages and systems," Accounting, Organizations and Society, Elsevier, vol. 51(C), pages 12-28.
    12. Yoann Queyroi & David Carassus, 2021. "Analysis of the evolution of local management tools from a paradigm of control to that of steering: application to real estate management [Analyse de l'évolution des outils de la gestion locale d'u," Post-Print hal-03523814, HAL.
    13. Carl Deschamps, 2019. "Stages of management control in a large public organization: from top to frontline managers," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(2), pages 153-184, July.
    14. Berend Van der Kolk & Tom Schokker, 2016. "Strategy implementation through hierarchical couplings in a management control package: an explorative case study," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(2), pages 129-154, May.
    15. Demartini, Maria Chiara & Otley, David, 2020. "Beyond the system vs. package dualism in Performance Management Systems design: A loose coupling approach," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    16. Widener, Sally K., 2004. "An empirical investigation of the relation between the use of strategic human capital and the design of the management control system," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 377-399.
    17. O'Connor, Neale G. & Luo, Yadong & Lee, Danny K. Y., 2001. "Self-selection, socialization and budget control in the PRC: a study of a U.S.-Sino joint venture and Chinese state-owned enterprise," Journal of Business Research, Elsevier, vol. 52(2), pages 135-148, May.
    18. Vincent Chong & Kar Chong, 1997. "Strategic Choices, Environmental Uncertainty and SBU Performance: A Note on the Intervening Role of Management Accounting Systems," Accounting and Business Research, Taylor & Francis Journals, vol. 27(4), pages 268-276.
    19. David Bedford & Mikko Sandelin, 2015. "Investigating management control configurations using qualitative comparative analysis: an overview and guidelines for application," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(1), pages 5-26, April.
    20. Stefanie Einhorn & Bernhard Fietz & Thomas W. Guenther & Edeltraud Guenther, 2024. "The relationship of organizational culture with management control systems and environmental management control systems," Review of Managerial Science, Springer, vol. 18(8), pages 2321-2371, August.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-04720336. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.