LA PERFORMANCE HOSPITALIERE PAR LE CONTROLE DE GESTION : UNE EXPLICATION PAR LES EQUATIONS STRUCTURELLES

Résumé

Faced with the opening up of the sanitary space to the constraints and the current threats of the new public management, the management control system has been forced to change in its conceptions, its tools, its missions and its roles. In addition to the internal regulation of the hospital, it must be interested in adapting the hospital to the fluctuations of its environment. As a result, hospitals are now assigned, in addition to the medical and social mission, missions of quality, profitability, control and organizational performance. In the moroccan context, few researches have focused on the contribution of the determinants of management control to the organizational performance of the public hospital, hence the interest of this research to supplement the literature on this subject. Based on a sample of 52 hospitals, we opted for the LISREL approach while relying on contingency theory. The structural model of our research was corroborated as a whole by the empirical data collected, it validates five hypotheses out of seven.