risk management; ERM; organizational control; levers of control; management systems; management control; gestion du risque; gestion intégrée du risque; contrôle organisationnel; leviers de contrôle; système de gestion; contrôle de gestion
Abstract :
[fr] L'institution hospitalière est aujourd'hui considérée comme toute autre organisation (WHO, 2003), à savoir un portefeuille de ressources rares (humaines, techniques, immatérielles, financières) qu'il importe de coordonner de manière efficiente (dans une logique de maximisation « outputs/inputs ») en tenant compte explicitement de l'ensemble des risques internes (organisationnels et opérationnels) et externes (risques réglementaires, économiques, sociétaux, technologiques) auxquels elle est confrontée au quotidien (Milgrom, Roberts, 1992). L'atteinte récurrente de cet objectif implique au plan managérial la mise en place d'un véritable système intégré de contrôle de gestion organisationnelle du risque apte à garantir la sécurité économique de l'hôpital en tant qu'organisation à finalité sociétale, système notamment basé sur le modèle des « Leviers de Contrôle » de Simons (1995, p. 180), particulièrement adapté à la nature des risques médicaux, techniques et sociétaux et aux spécificités des ressources présentes en contexte hospitalier. [en] Abstract: The HealthCare Organization (HCO) is currently considered as any other organization, i.e. as a portfolio of scarce resources (human, technical, intangible and financial resources) that must be coordinated in an efficient way (in a perspective of inputs/outputs maximization) by taking into account explicitly all the internal (organizational and operational) and the external risks (political, economic, societal and technological risks) to which the HCO is confrontated in its daily operations (Milgrom, Roberts, 1992). The continuous achievement of this objective implies the implementation of a true organizational risk management control integrated system able to guarantee the economic security of the HCO conceived as an organization with a dominant social aim, system notably based on the Levers of Control model (LOC model) proposed by Simons (1995) due to its strong adequacy with the very nature of the medical, technical and societal risks and with the specificities of the resources that are present in HCOs.
Research Center/Unit :
CEPE - Centre d'Études de la Performance des Entreprises - ULiège
Disciplines :
Accounting & auditing
Author, co-author :
Van Caillie, Didier ; Université de Liège > HEC-Ecole de gestion : UER > Diagnostic et contrôle de l'entreprise
Shutyak, Yuliya; Université de Liège - ULiège > Centre d'Etudes de la Performance des Entreprises > Diagnostic et Contrôle de l'Entreprise
Language :
French
Title :
Le contrôle organisationnel du risque en contexte hospitalier : un nouveau regard sur le modèle des leviers de contrôle
Alternative titles :
[en] Risk organizational control in HealthCare Organizations : a new look at the levers of control model
Publication date :
2014
Journal title :
Logistique et Management
ISSN :
1250-7970
eISSN :
2377-9640
Publisher :
Groupe ESC Bordeaux by Bordeaux Business School
Special issue title :
7ème Conférence GISEH 2014 - Gestion et Ingénierie des Systèmes Hospitaliers
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