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Budget Pressures in Hospitals: A Qualitative Study of RAPM among Physicians
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Budget Pressures in Hospitals: A Qualitative Study of RAPM among Physicians
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Journal Article
Budget Pressures in Hospitals: A Qualitative Study of RAPM among Physicians
2012
Overview
\"Based on the \"\"Reliance on Accounting Performance Measures\"\" (RAPM), this paper proposes a reflection on the effect of results controls introduced in French public hospitals. An exploratory study, based on 31 semi-structured interviews, approaches the problem of the RAPM and its impacts on the attitudes and behaviors of professionals in the public hospital sector. The results suggest the emergence of budget pressure and role conflicts, resistances, and a tendency for data manipulation. Highlighting the reductionist limits of previous research on RAPM, this paper proposes integrating both institutional and organizational views of the hospital in the understanding of this phenomenon.\"
Publisher
Association Francophone de Comptabilité
ISBN
9782311009095, 2311009095
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