Une explication de l'émergence et du développement du contrôle de gestion par une analyse en termes de fit : le cas des CPAM (Caisses Primaires d'Assurance Maladie) (notice n° 255884)
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| fixed length control field | 02634cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112072903.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Spang, Laurent |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Une explication de l'émergence et du développement du contrôle de gestion par une analyse en termes de fit : le cas des CPAM (Caisses Primaires d'Assurance Maladie) |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2012.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 62 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | L’objet de cet article est d’expliquer l’émergence et le développement du contrôle de gestion dans l’Assurance maladie par une analyse en termes de fit, c’est-à-dire par la recherche de l’équilibre entre besoin et capacité de traitement de l’information. Le terrain d’enquête concerne les Caisses Primaires d’Assurance Maladie (CPAM), organisations privées ayant une mission de service public. Il est montré, en utilisant le modèle de Tushman et Nadler complété par Daft et Lengel, qu’il existe un écart entre besoin et capacité de traitement de l’information dans les caisses. Après avoir explicité les origines de cet écart, l’auteur montre que le développement du contrôle de gestion peut permettre d’atteindre l’équilibre. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | An explanation of the emergence and development of management control by an analysis in terms of fit: the case of the Caisses Primaires d’Assurance Maladie (Health Authorities in each French département)The subject of this article is to explain the creation and development of management control in National Health Insurance by analyzing in terms of fit, that is to say, by finding the balance between need and capacity to process the information. The field investigation involved the Caisses Primaires d’Assurance Maladie (Health Authorities in each French département), private bodies endowed with a public mission. It is shown, using the model of Tushman and Nadler completed by Daft and Lengel, that there is a gap between need and capacity to process information in the Caisses Primaires d’Assurance Maladie. After explaining the origins of this gap, the author shows that the development of management control can achieve balance. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | contrôle de gestion |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | système d'information |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Assurance maladie |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fit |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fit |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | National Health Insurance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | information system |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | management control |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Management & Prospective | Volume 29 | 3 | 2012-06-01 | p. 29-44 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-gestion-2000-2012-3-page-29?lang=fr">https://shs.cairn.info/revue-gestion-2000-2012-3-page-29?lang=fr</a> |
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