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Journal articles

Gouverner avec tact et mesure. L’ajustement des budgets hospitaliers à la marge (1983-2003)

Abstract : From 1983 to 1996, the French administration and management researchers developed an information system and cost accounting regime for hospitals, in order to reallocate unevenly distributed budgets. Never before in France had the hospital been the focus of such significant metrological attention and such a marked concern for management regulation. While the information system has attracted extensive scholarly attention, this article studies the invention of cost accounting as applied to grouped hospital stays and the methods of governing hospital budgets made possible by it. We show that cost accounting has been used to pursue two different approaches to the reallocation of hospital funds: budget adjustment and a pricing payment system. By looking at the developers and development of cost accounting, the study shows how budget adjustment has been used as a form of soft hospital management, and how this first logic of adjustment can be explained by the metrological prudence of managerial researchers in the 1980s and 1990s.
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Submitted on : Wednesday, January 19, 2022 - 3:20:34 PM
Last modification on : Monday, January 31, 2022 - 1:58:36 PM
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Pierre-André Juven. Gouverner avec tact et mesure. L’ajustement des budgets hospitaliers à la marge (1983-2003). Sociologie du Travail, Association pour le développement de la sociologie du travail, 2017, 59 (2), ⟨10.4000/sdt.765⟩. ⟨hal-03480031⟩



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