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The development of the use of management control in hospitals
Lartigau, J.

LARTIGAU, J. (2009), « L'évolution de la fonction contrôle de gestion à l'hôpital », Journal de gestion et d'économie médicales, Vol. 27,  n°7, pp. 371-391


"Management control has become in a few decades one of the major components of management in business organizations. However, its implementation was more difficult in public and nonprofit organizations, and especially in a professional organization such as the hospital. Although management control was implemented in some hospitals a long time ago, it hasn't always had the legitimacy to give an answer to the huge economical stakes of public hospitalization.
Our paper aims at questioning this point of view.
A preliminary theoretical questioning reveals a fundamental change of paradigms of hospital management since the implementation of the prospective payment system. Because of this paradigm shift, and the increasing role of the department of medical information, and the empowerment of clinical directorates, the role and internal relationships of management control in hospitals have to be thought in another way.
These theoretical assumptions are confirmed by a study of formal documents and a survey of several hospitals. The survey results show a strengthening of the management control function, following the arrival of the prospective payment system. This enhancement is accompanied by increased links with the department of medical information. This phenomenon helps to consolidate the position of the management controller(s), this one becoming more and more an expert and a service provider for clinical directorates."


Keywords: prospective payment system, management control, medical information, steering


(Source: CAIRN)

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