Top

Public Organization Review

Published in:

13-08-2019

Uses of Management Control Tools in the Public Healthcare Sector

Authors: Nicolas Petit, Gulliver Lux

Published in: Public Organization Review | Issue 3/2020

Activate our intelligent search to find suitable subject content or patents.

search-config

AI-assisted search

Off

Abstract

This study focuses on identifying the specific uses of management control tools in public organizations. This research is based on interviews with managers from 43 organizations in the healthcare sector. Data was analyzed and interpreted through the methodology proposed by Gioia et al. Organizational research methods, 16(1), 15-31, (2013). The different uses specified by managers of these organizations were compared with Henri’s work Accounting, organizations and society, 31(1), 77-103, (2006). Findings show matching elements, as well as differences in public sector specificities. This study ends with a discussion about the non-use of existing tools, the multi-uses of tools and the observable dichotomy between political and management uses.

previous article Transparency and Accountability Practices of Local Government Units in the Philippines: a Measurement from the Ground

next article Career and Non-Career Bridge Employment Intentions of Local Government Professionals

Dont have a licence yet? Then find out more about our products and how to get one now:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

über 102.000 Bücher
über 537 Zeitschriften

aus folgenden Fachgebieten:

Automobil + Motoren
Bauwesen + Immobilien
Business IT + Informatik
Elektrotechnik + Elektronik
Energie + Nachhaltigkeit
Finance + Banking
Management + Führung
Marketing + Vertrieb
Maschinenbau + Werkstoffe
Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

inform now

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

über 67.000 Bücher
über 340 Zeitschriften

aus folgenden Fachgebieten:

Bauwesen + Immobilien
Business IT + Informatik
Finance + Banking
Management + Führung
Marketing + Vertrieb
Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

inform now

Available only for authorised users

In this study, all the French quotations were translated into English by a translator.

Abernethy, M. A., & Brownell, P. (1999). The role of budgets in organizations facing strategic change: An exploratory study. Accounting, Organizations and Society, 24(3), 189–204.

Ansari, S., & Euske, K. J. (1987). Rational, rationalizing, and reifying uses of accounting data in organizations. Accounting, Organizations and Society, 12(6), 549–570.

Bachelet, C. (2004). Usages des TIC dans les organisations, Une notion à revisiter? Paper presented at the annual meeting of AIM. Actes du 9e colloque AIM INT d’Evry.

Berland, N., & Pezet, A. (2009). Quand La Comptabilité Colonise L'économie et La Société. Perspectives Critiques Dans Les Recherches en Comptabilité, Contrôle, Audit. In D. Golsorkhi, I. Huault, & B. Leca (Eds.), Les Études Critiques En Management, Une Perspective Française (pp. 133–162). Québec: Presses de l’université de Laval.

Boyne, G. A. (2002). Public and private management: What’s the difference? Journal of Management Studies, 39(1), 97–122.

Bozeman, B., & Kingsley, G. (1998). Risk culture in public and private organizations. Public Administration Review, 58(2), 109–118.

Breton, P., & Proulx, S. (2002). L’explosion de la communication. In Sciences et Société, broché/étude. Édition La Découverte: Paris/Montréal.

Burchell, S., Clubb, C., Hopwood, A., Hughes, J., & Nahapiet, J. (1980). The roles of accounting in organizations and society. Accounting, Organizations and Society, 5(1), 5–27.

Burlaud, A., & Gibert, P. (1984). L'analyse des coûts dans les organisations publiques: Le jeu et l'enjeu. Politiques et management public, 2(1), 93–117.

Chambat, P. (1994). Usages des technologies de l’information et de la communication (TIC): Évolution des problématiques. Technologies de l’information et société, 6(3), 249–270.

Chiapello, È., & Gilbert, P. (2012). Les outils de gestion: Producteurs ou régulateurs de la violence psychique au travail? Le travail humain, 75(1), 1–18.

Demeestère, R. (1989). Y-a-t-il une spécificité du contrôle de gestion dans le secteur public? Politiques et management public, 7(4), 33–45.

Docq, F., & Daele, A. (2001). Uses of ICT tools for CSCL: How do students make as their own the designed environment. In Proceedings Euro CSCL 2001, Maastricht, 197-204.

Essid, M., & Berland, N. (2011). Les impacts de la RSE sur les systèmes de contrôle. Comptabilité-contrôle-audit, 17(2), 59–88.

Franco-Santos, M., Kennerley, M., Micheli, P., Martinez, V., Mason, S., Marr, B., & Neely, A. (2007). Towards a definition of a business performance measurement system. International Journal of Operations & Production Management, 27(8), 784–801.

Gibert, P. (1986). Management public, management de la puissance publique. Politiques et management public, 4(2), 89–123.

Gioia, D. A., Corley, K. G., & Hamilton, A. L. (2013). Seeking qualitative rigor in inductive research: Notes on the Gioia methodology. Organizational Research Methods, 16(1), 15–31.

Guthrie, J., Manes-Rossi, F., & Levy, O. R. (2017). Integrated reporting and integrated thinking in Italian public sector organisations. Meditari accountancy research, 25(4), 553–573.

Hansen, S. C., & Van der Stede, W. A. (2004). Multiple facets of budgeting: An exploratory analysis. Management Accounting Research, 15(4), 415–439.

Henri, J. F. (2006). Organizational culture and performance measurement systems. Accounting, Organizations and Society, 31(1), 77–103.

Hofstede, G. (1981). Management control of public and not-for-profit activities. Accounting, Organizations and Society, 6(3), 193–211.

Hussenot, A. (2006). Vers une reconsidération de la notion d’usage des outils TIC dans les organisations: une approche en termes d’enaction. Colloque international de Rennes: Pratiques et usages organisationnels des sciences et technologies de l’information et de la communication, 158-160.

Jauréguiberry, F. (2010). Pratiques soutenables des technologies de communication. Projectics, 6(3), 107–120.

Jauréguiberry, F. (2012). Retour Sur Les Théories du Non-Usage Des Technologies de Communication. In S. Proulx & A. Klein (Eds.), Connexions: Communication Numérique et Lieu Social (pp. 335–350). Presses Universitaires de Namur: Namur.

Lacroix, J. G., Møeglin, P., & Tremblay, G. (1992). Usages de la notion d’usage: NTIC et discours promotionnels au Québec et en France. Les nouveaux espaces de l’information et de la communication.

Lenhart, A., & Horrigan, J. B. (2003). Re-visualizing the digital divide as a digital spectrum. IT & society, 1(5), 23–39.

Lux, G. (2016). Les représentations de la performance des directeurs d’Etablissements et Services Médico-Sociaux. Revue interdisciplinaire management, homme et entreprise, 21(2), 46–68.

Lux, G. (2017). The Medico-Social Institutes Directors’ perception of performance. Revue Interdisciplinaire Management, Homme & Entreprise 29(5):3

Lux, G., & Petit, N. (2016). Coalitions of actors and managerial innovations in the healthcare and social healthcare sector. Public organization review, 16(2), 251–268.

Lynn, L. E. (1996). Public management as art, science, and profession. Chatham: Chatham House Publishers.

Miles, M., & Huberman, A. M. (2003). Analyse Des Données Qualitatives. Bruxelles: De Boeck Université.

Moisdon, J.-C. (1997). Du Mode D’Existence Des Outils De Gestion. Paris: Ed. Seli Arslan.

Nobre, T. (2001). Management hospitalier: Du contrôle externe au pilotage, apport et adaptabilité du tableau de bord prospectif. Comptabilité-contrôle-audit, 7(2), 125–146.

Ouellet, L. (1992). Le Secteur Public et Sa Gestion. In R. Parenteau (Ed.), Management Public– Comprendre et Gérer Les Institutions De l’État. Cambridge: Cambridge University Press.

Phiri, J. (2017). Stakeholder expectations of performance in public healthcare services: Evidence from a less developed country. Meditari accountancy research, 25(1), 136–157.

Pratt, M. G., Rockmann, K. W., & Kaufmann, J. B. (2006). Constructing professional identity: The role of work and identity learning cycles in the customization of identity among medical residents. Academy of Management Journal, 49(2), 235–262.

Rainey, H. G., & Bozeman, B. (2000). Comparing public and private organizations: Empirical research and the power of the a priori. Journal of Public Administration Research and Theory, 10(2), 447–470.

Rocher, S. (2008). Implantation et rôle d’un outil de gestion comptable. Revue Française de Gestion, 190(10), 77–89.

Rogers, E. (2003). Diffusion of innovations. New York: Free Press.

Simon, H. A. (1954). Centralization vs. decentralization in organizing the controller's department: A research study and report (no. 4). Controllership foundation.

Simons, R. (1990). The role of management control systems in creating competitive advantage: New perspectives. Accounting, Organizations and Society, 15(1–2), 127–143.

Simons, R. (1995). Levers of control: How managers use innovative control systems to drive strategic renewal. Boston: Harvard Business Press.

Speklé, R. F., & Verbeeten, F. H. (2014). The use of performance measurement systems in the public sector: Effects on performance. Management Accounting Research, 25(2), 131–146.

Strauss, A. L., & Corbin, J. (1998). Basics of qualitative research. Newbury Park: Sage Publications.

Suddaby, R. (2006). From the editors: What grounded theory is not. Academy of Management Journal, 49(4), 633–642.

Verrier, P. E. (1989). Les spécificités du management public: Le cas de la gestion des ressources humaines. Politiques et Management Public, 7(4), 47–61.

Wyatt, S. (2003). Non-users also matter: The construction of users and non-users of the internet. In N. Oudshoorn & T. Pinch (Eds.), How users matter: The co-construction of users and technology. Cambridge and London: The MIT Press.

Title: Uses of Management Control Tools in the Public Healthcare Sector
Authors: Nicolas Petit
Gulliver Lux
Publication date: 13-08-2019
Publisher: Springer US
Published in: Public Organization Review / Issue 3/2020
Print ISSN: 1566-7170
Electronic ISSN: 1573-7098
DOI: https://doi.org/10.1007/s11115-019-00456-2

Springer Professional

Abstract

Please log in to get access to your license.

Dont have a licence yet? Then find out more about our products and how to get one now:

Springer Professional "Wirtschaft+Technik"

Springer Professional "Wirtschaft"

Other articles of this Issue 3/2020

Public-Private Organizations Behaviour: the Paradoxes in the Implementation of Ghana’s Health Insurance Scheme

The Opportunities and Constraints to Collaboration in Public Sector Management

The Determinants of Performance Management Outcomes in Public Organizations in Sub-Saharan Africa: the Role of National Culture and Organizational Subcultures

Career and Non-Career Bridge Employment Intentions of Local Government Professionals

The Organisational Culture of Vietnamese and Chinese Corporations: Do Age and Gender Make a Difference?

Transparency and Accountability Practices of Local Government Units in the Philippines: a Measurement from the Ground