Management control and performance of the Moroccan hospital: Modeling by structural equations

Saad ALAMI, Mohamed BOUSSETTA

Résumé


Several researches have shown that the implementation and development of management control systems bring superior performance to companies. In the public hospital, the determinants of management control have a positive and significant influence on management control and its implementation, and consequently on organizational performance. In Morocco, Two scientific researches focused on the contribution of the determinants of management control to organizational performance in the public hospital (Boussetta M. and al., 2017, Alami S. and al., 2017). These scientific researches aimed a descriptive analysis, which is why we had the idea of supplementing it with a confirmatory study. Our problem can be stated as follows: what is the impact of the determinants of management control on the organizational performance of the Moroccan public hospital? We will present in this paper, a review of the literature, research hypotheses, research methodology, research findings and a discussion.


Mots-clés


Management control, organizational performance, Moroccan public hospital, Structural equations, LISREL approach

Texte intégral :

PDF

Références


 Alami, S. and Boussetta, M. (2017). Analysis and adoption of management control: Application to the Moroccan hospital. Revue d’études en management et finance d’organisation. No.6.

 Anthony, R. N. (1988). The management control function. The Harvard Business Press.

 Anthony, R. N. (1965). Planning and control system a frame work for analysis. Boston, Harvard University Press.

 Bollecker, M. (2002). Le rôle des contrôleurs de gestion dans l'apprentissage organisationnel: Une analyse de la phase de suivi des réalisations. Comptabilité-Contrôle-Audit 8(2): 109-126.

 Bouquin, H. (2000). Contrôle et stratégie. Encyclopédie de comptabilité, contrôle de gestion et audit: 533-546.

 Bouquin, H. and Y. Pesqueux (1999). Vingt ans de contrôle de gestion ou le passage d'une technique à une discipline. Comptabilité-Contrôle-Audit 5(3): 93-105.

 Boussetta, M. et Alami, S. (2017). L’adoption du contrôle de gestion à l’hôpital marocain : Explication par l’approche PLS. European Scientific Journal. Vol.13, No.4

 Bruns, W. J. and J. H. Waterhouse (1975). Budgetary control and organization structure. Journal of accounting research: 177-203.

 Brunsson, N. (1986). Organizing for inconsistencies: On organizational conflict, depression and hypocrisy as substitutes for action. Scandinavian Journal of Management Studies 2(3-4): 165-185.

 Burlaud, A. et P. Zarlowski (2003). Le contrôle externe : quelles modalités pour quels enjeux ?. Revue française de gestion, 2003(6):147, page 18.

 Chapman, C. S. (1997). Reflections on a Contingent View of Accounting. Accounting, Organizations and Society 22(2): 189-205.

 Chenhall, R. H. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society 28(2): 127-168.

 Chiapello, E. (1990). Contrôleurs de gestion, comment concevez-vous votre fonction? Echanges 92(4): 7-36.

 Combes, J.E., et al. (1997). Audit financier et contrôle de gestion. Publi-Union Paris.

 Dahlgren, J. , Holmström, M. , Nehler, H. (2001). Activity-Based Costing - Diffusion and Adoption. Communication à la conférence annuelle de l’European Accounting Association, Athènes.

 De Rongé, Y. (2000). Coûts. Encyclopédie de comptabilité, contrôle de gestion et audit, Economica.

 Dent, J. F. (1990). Strategy, organization and control: some possibilities for accounting research. Accounting, Organizations and Society 15(1-2): 3-25.

 Dupuy, C. (1990). Village associations in Senegal: economic functions and financing arrangements. Revue Tiers Monde(122): 351-375.

 Fornerino, M. and A. Godener (2006). Être contrôleur de gestion en France aujourd’hui: conseiller, adapter les outils… et surveiller. Finance Contrôle Stratégie 9(1): 187-208.

 Gervais, M. and G. Thenet (1998). Planification, gestion budgétaire et turbulence. Finance, contrôle, stratégie 1(3): 57-84.

 Gervais, M. (2009). Contrôle de gestion des activités de service. in Encyclopédie de Comptabilité, Contrôle de gestion et Audit, 2ème édition : 547-562.

 Kalika, M. (1987). Structures d’entreprises, réalités, déterminants, performances. Économica.

 Langfield-Smith, K. (1997). Management Control Systems and Strategy: a critical review. Accounting, Organizations and Society 22(2): 207-232.

 Löning, H., et al. (1998). Le contrôle de gestion. Dunod Paris.

 Merchant, K. A. (1981). The control function of management. Sloan management review 23(4): 43-55.

 Miles, R. E., et al. (1978). Organizational strategy, structure, and process. Academy of management review 3(3): 546-562.

 Mintzberg, H. (1982). Structures et dynamique des organisations. Paris: Éditions d’Organization.

 Mintzberg, H. (2006). Filemanager au quotidien. Les 10 rôles du cadre.

 Moisdon, J. C. and D. Tonneau (1999). La démarche gestionnaire à l'hôpital: Recherches sur la gestion interne. S. Arslan.

 Moisdon, J. C. (1999). L’instrument multiprise. In Du mode d'existence des outils de gestion, Seli- Arslan : 114-133.

 Nobre, T. (2001). Méthodes et outils du contrôle de gestion dans les PME. Finance, Contrôle, Stratégie, juin, 4(2): 119-148.

 Olsen, J. P. (1971). Local Budgeting, Decision Making or Ritual Act. Scandinavian Political Studies, 5(3): 85-118.

 Olson, O. (1985). Quasiplanning and Blind Control. Woeking paper, Dept of business administration, University of Gotenburg.

 Ouchi, W. G. (1977). The relationship between organizational structure and organizational control. Administrative science quarterly: 95-113.

 Ouchi, W. G. (1979). A conceptual framework for the design of organizational control mechanisms. Readings in Accounting for Management Control, Springer: 63-82.

 Ouchi, W. G. and M. A. Maguire (1975). Organizational control: Two functions. Administrative science quarterly: 559-569.

 Pettersen, I. J. (1995). Budgetary control of hospitals-Ritual rhetorics and rationalized myths? Financial Accountability and Management 11: 207-207.

 Porter, M. E. (1985). Competitive advantage: creating and sustaining superior performance. 1985. New York: Free Press.

 Roussel, P. et al. (2002). Méthodes d'équations structurelles : Recherche et applications en gestion. Economica.

 Santin, S. and D. Van Caillie (2008). Le design du système de contrôle de gestion des PME: une quête de stabilité adaptative. La Comptabilité, le Contrôle et l'Audit entre Changement et Stabilité.

 Scapens, R. W. and M. Jazayeri (2003). ERP systems and management accounting change: opportunities or impacts? A research note. European accounting review 12(1): 201-233.

 Simons, R. (1987). Accounting Control Systems and Business Strategy: an empirical analysis. Accounting, Organizations and Society 12(4): 357-374.




DOI: https://doi.org/10.48395/IMIST.PRSM/rek-N17.25281

Renvois

  • Il n'y a présentement aucun renvoi.


Bookmark and Share