La modélisation de l'évolution du contrôle de gestion dans une organisation : le cas des Caisses primaires d'assurance maladie (CPAM)

Abstract : This thesis aims at studying the changes that have taken place in the population registered with Caisses Primaires d'Assurance Maladie (Health Autorities in each French département), private bodies endowed with a public mission. For years now, media attention has been focusing on the sector of health coverage. Despite the deficit having basically causes unconnected with the management of the Caisses, they resulted in a trend toward a streamlining of the management. This is how circumstances brought about the emergence and development of management control. The amplitude of the evolution in management control depends on the Caisses. Hence the key question of the research : can one identify the factors thaht might explain the changes ? In the light of various theories and exploratory qualitative survey, I shall first demonstrate that there is a real need for management control, then suggest a model for the changes in the Caisses Primaires d'Assurance Maladie. Afterwards, the suggested model shall be tested by means of a quantitative survey which on the whole bears it out. Eventually, proposals shall be made to those in charge of the Caisses Primaires d'Assurance Maladie with a view to improve the implementation and development of management control.
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Laurent Spang. La modélisation de l'évolution du contrôle de gestion dans une organisation : le cas des Caisses primaires d'assurance maladie (CPAM). Gestion et management. Université Nancy 2, 2002. Français. ⟨NNT : 2002NAN22003⟩. ⟨tel-01776499⟩

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