FROM T2A TO HPST: WHAT CONTRIBUTION OF MANAGEMENT CONTROL TO PERFORMANCE PILOTING? THE CASE OF A UNIVERSITY HOSPITAL (CHU)

Abstract

These last years, reforms put in place in public hospitals have changed the perception of performance as well as the logic that under ties the setting and implementation of operating objectives. Literature on the evolution of management control treated paradigm changes essentially under a systemic and instrumental points of view, our paper tries to understand considering its missions and controllers’ role. It is structured around an exploratory survey conducted in a university hospital. The results point out the changes in the purposes of the management control function with an organization and specific roles that have cybernetic dimension more adapted that fit in with the practice of piloting performance function. However the contribution of management control to the implementation of objectives seems unhelpful, especially due to the absence of devices that underline the importance of controllers’ role in their relationship with department chiefs.