Abstracts
Résumé
L’objectif de cet article est de comprendre l’impact du feedback centré sur une évaluation partielle de la performance sur la pression financière perçue dans le cadre d’une tâche complexe. S’appuyant sur une étude quantitative menée sur 578 praticiens hospitaliers dans 14 Centres hospitaliers Universitaires (CHU), notre recherche démontre que le feedback centré sur la mesure partielle de la performance est associé à la perception d’une pression financière interne. Ces résultats pointent l’intérêt d’évaluer la performance d’une tâche dans ses multiples dimensions.
Mots-clés :
- pression financière interne,
- feedback,
- hôpital public,
- mesure de la performance
Abstract
The purpose of this paper is to test the impact of feedback based on a partial evaluation of the performance on the financial pressure perceived in a complex task context. Based on a quantitative study of 578 doctors in 14 University Hospital Centers (CHU), we demonstrate that feedback based on a partial evaluation of the performance is associated with the perception of internal financial pressure. These results point to the importance of the multiple evaluation of the task dimensions in order to improve performance.
Keywords:
- Internal Financial pressure,
- feedback,
- public hospital,
- performance measure
Resumen
El objetivo de este artículo es entender el impacto del feedback, centrado en la evaluación parcial del rendimiento, en la presión financiera percibida en el marco de una tarea compleja. Apoyándose en un estudio cuantitativo llevado a cabo con 578 médicos hospitalarios en 14 Centros Hospitalarios Universitarios (CHU), nuestra investigación demuestra que el feedback centrado en la evaluación parcial del rendimiento está asociado a la percepción de una presión financiera interna. Esos resultados hacen hincapié en el interés de evaluar el rendimiento de una tarea en sus múltiples dimensiones.
Palabras clave:
- presión financiera interna,
- feedback,
- hospital público,
- evaluación del rendimiento
Appendices
Bibliographie
- Abernethy, Margaret A. (1996). “Physicians and resource management: the role of accounting and non-accounting controls”, Financial Accountability & Management, Vol. 12, N° 2, p. 141-156.
- Abernethy, Margaret A., Stoelwinder, Johannes. U. (1995). “The Role of Professional Control in the Management of Complex Organizations”, Accounting, Organizations and Society, Vol. 20, p. 1-17.
- Angelé-Halgand, Nathalie, Garrot, Thierry (2014). « Les biens communs à l’hôpital : De la « T2A » à la tarification au cycle de soins », Comptabilité-Contrôle-Audit, Vol. 20, N° 3, p. 15-41.
- Argyris, Chris. (1953). “Human Problems with budget”, Harvard Business Review, Vol. 31, N° 1, p. 97-110.
- Ashford, Susan J., Cummings, L. L. (1983). “Feedback as an individual resource : Personal strategies of creating information”, Organizational behavior and human performance, Vol. 32, N° 3, p. 370-398.
- Atwater, Leanne, Brett, Joan. (2006). “Feedback format : Does it influence manager’s reactions to feedback ?”, Journal of Occupational and Organizational Psychology, Vol. 79, N° 4, p. 517-532.
- Balcazar, Fabricio, Hopkins, Bill L., Suarez, Yolanda. (1985). “A critical, objective review of performance feedback”, Journal of Organizational Behavior Management, Vol. 7, N° 3-4, p. 65-89.
- Besson, Madeleine, Löning, Hélène, Mendoza, Carla. (2004). “Commercial Managers Faced with the Budget Process”, Comptabilité-Contrôle-Audit, Vol. 10, N° 2, p. 125-153.
- Bonastre, Julia, Journeau Florence, Nestrigue, Clément, Or, Zeynep. (2013) « Activité, productivité et qualité des soins des hôpitaux avant et après la T2A », Document de travail de l’Irdes N° 56, Avril.
- Bowen, David. E., Ostroff, Cheri. (2004). “Understanding HRM–firm performance linkages: The role of the “strength” of the HRM system”, Academy of management review, Vol. 29, N° 2, p. 203-221.
- Bruant-Bisson, Anne, Castel, Paul, Planel, Maurice-Pierre. « Évaluation des effets de la tarification à l’activité sur le management des établissements de santé », Rapport IGAS, mars 2012.
- Chapman, Christopher S., Kihn, Lili. A. (2009). “Information system integration, enabling control and performance”, Accounting, organizations and society, Vol. 34, N° 2, p. 151-169.
- Chong, Vincent K., Johnson, Darren M. (2007). “Testing a model of the antecedents and consequences of budgetary participation on job performance”, Accounting and business research, Vol. 37, N° 1, p. 3-19.
- Chow, Chee. W., Kato, Yutaka, Merchant, Kenneth A. (1996). “The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs US comparison”, Accounting, Organizations and Society, Vol. 21, N° 2-3, p. 175-192.
- Cooper, Cary L., Rout, Usha, Faragher, Brian (1989). “Mental health, job satisfaction, and job stress among general practitioners”, Bmj, Vol. 298, p. 366-370.
- DeCoster, Don. T.,; Fertakis, John. P. (1968). “Budget-induced pressure and its relationship to supervisory behavior”, Journal of Accounting Research, p. 237-246.
- DeNisi, Angelo. S., Kluger, Avraham. N. (2000). “Feedback effectiveness: can 360-degree appraisals be improved ?”, The Academy of Management Executive, Vol. 14, N° 1, p. 129-139.
- Dunham, Nancy. C.; Kindig, David. A.; Schultz, Rockwell (1994). “The value of the Physician Executive Role to Organizational Effectiveness and Performance”, Journal of Applied Psychology, Vol. 81, N° 4, p. 358- 368.
- Fagon, Jean-Yves « Evaluation de la T2A, » Rapport de la Fédération Hospitalière de France, Juin 2013.
- Ferreira, Aldonio, Otley, David (2009). “The design and use of performance management systems : An extended framework for analysis”, Management accounting research, Vol. 20, N° 4, p. 263-282.
- Georgescu, Irène. « La pression financière interne : ses déterminants et ses effets sur les attitudes et comportements : le cas de l’hôpital public français ». Thèse de Doctorat en Sciences de Gestion. Université de Montpellier I. 2010.
- Georgescu, Irène, Commeiras, Nathalie (2012). « Pression budgétaire et implication organisationnelle des médecins », Journal d’économie médicale, Vol. 29, N° 6, p. 294-304.
- Georgescu, Irène, Hartmann, Frank G.H. (2013). « Sources of financial pressure and up coding behavior in French public hospitals”, Health policy, Vol. 110, N° 2, p. 156-163.
- Georgescu, Irène, Naro, Gérald (2012). « Pressions budgétaires à l’hôpital : Une étude qualitative du concept de « RAPM » auprès de praticiens hospitaliers. » Comptabilité-Contrôle-Audit, Vol. 18, N° 3, p. 67-95.
- Gervais, Anne (2015). « Financement par la T2A, vision médicale hospitalière », Journal de gestion et d’économie médicale, Vol. 33, N° 2, p. 117-122.
- Grosjean, Michèle., Lacoste, Michèle.(1998). « L’oral et l’écrit dans les communications de travail ou les illusions du » tout écrit » », Sociologie du travail, Vol. 40, No. 4, p. 439-461.
- Hair, Joseph. F., Black, William. C., Babin, Barry J., Anderson, Rolph. E.(2010). « Multivariate data analysis : A global perspective.”, Upper Saddle River, NJ : Pearson, 744 p.
- Hall, David T. (1972). “A model of coping with role conflict: The role behavior of college educated women”, Administrative Science Quarterly, Vol. 17, p. 471-486.
- Harrison, Graeme L. (1993). “Reliance on accounting performance measures in superior evaluative style—the influence of national culture and personality”, Accounting, Organizations and Society, Vol. 18, N° 4, p. 319-339.
- Harrison, Spencer, Dossinger, Karyn. (2017). “Pliable guidance : A Multilevel Model of Curiosity, Feedback Seeking, and Feedback Giving in Creative Work”, Academy of Management Journal, amj-2015.
- Hartmann, Frank G. H. (2000). “The appropriateness of RAPM : toward the further development of theory”, Accounting, Organizations and Society, Vol. 25, N° 4, p. 451-482.
- Hartmann, Frank G.H., Slapničar, Sergeja. (2009). “How formal performance evaluation affects trust between superior and subordinate managers”, Accounting, Organizations and Society, Vol. 34, N° 6, p. 722-737.
- Herold, David M., Greller, Martin M.(1977). “Feedback the Definition of a Construct”, Academy of management Journal, Vol. 20, N° 1, p. 142-147.
- Hirst, Mark K. (1983). “Reliance on accounting performance measures, task uncertainty, and dysfunctional behavior: Some extensions”, Journal of Accounting Research, p. 596-605.
- Hofstede, Geert. (1978). “The Poverty of Management Control Philosophy”, Academy of Management Review, p. 450-461.
- Hopwood, Anthony G. (1972). “An empirical study of the role of accounting data in performance evaluation” Journal of Accounting Research Supplement, p. 156-182.
- Hood, Christopher (1995). “The New Public Management in the 1980s: variations on a theme”, Accounting, Organizations and Society, Vol. 20; p. 93-109.
- Johansson, Tobias, Siverbo, Sven. (2014). “The appropriateness of tight budget control in public sector organizations facing budget turbulence”, Management Accounting Research, Vol. 25, N° 4, p. 271-283.
- Husser, Jocelyn. (2011). « Le pilotage des équipes hospitalières par le management quotidien d’articulation », Vie & sciences de l’entreprise, Vol. 189, N° 3, p. 23-45.
- Jordan, Silvia, Messner, Martin. (2012). “Enabling control and the problem of incomplete performance indicators”, Accounting, Organizations and Society, Vol. 37, N° 8, p. 544-564.
- Jørgensen, Brian, Messner, Martin. (2010). “Accounting and strategising: A case study from new product development”, Accounting, Organizations and Society, Vol. 35, N° 2, p. 184-204.
- Kernan, Mary C., Hanges, Paul J. (2002). “Survivor reactions to reorganization : antecedents and consequences of procedural, interpersonal, and informational justice”; Journal of Applied Psychology, Vol. 87, N° 5, p. 916-928.
- Kluger, Avraham N., DeNisi, Angelo (1996). “The effects of feedback interventions on performance : A historical review, a meta-analysis, and a preliminary feedback intervention theory”, Psychological Bulletin, Vol.119, N° 2, p. 254-284.
- Kossek, Ellen. E., Huang, Jason. L., Piszczek, Matthew, Fleenor, John. W., Ruderman, Marian. (2017). “Rating Expatriate Leader Effectiveness in Multisource Feedback Systems : Cultural Distance and Hierarchical Effects”, Human Resource Management, Vol. 56, N° 1, p. 151-172.
- Kurunmäki, Liisa (1999). “Professional vs financial capital in the field of health care—struggles for the redistribution of power and control”, Accounting, Organizations and Society, Vol. 24, N° 2, p. 95-124.
- Kurunmäki, Liisa (2004). “A Hybrid Profession-The acquisition of management accounting expertise by medical professionals”, Accounting, Organizations and Society, Vol. 29, N° (3/4), p. 327-347.
- Kurunmäki, Liisa., Lapsley, Irvine, Melia, Kath. (2003). “Accountingization v. legitimation: a comparative study of the use of accounting information in intensive care”, Management Accounting Research, Vol. 14, N° 2, p. 112-139.
- Langevin, Pascal, Mendoza, Carla (2014). « L’effet du contrôle par les résultats sur l’engagement organisationnel affectif : Le rôle médiateur de la justice procédurale perçue », Comptabilité-Contrôle-Audit, Vol. 20, N° 1, p. 13-42.
- LeMenn, Jacky, Milon, Alain (2012). « Refonder la tarification hospitalière au service du patient. Rapport d’information de la mission d’évaluation et de contrôle de la sécurité sociale de la commission des affaires sociales sur le financement des établissements de santé », Sénat, Paris.
- MacCallum, Robert C.; Austin, James T. (2000). “Applications of structural equation modeling in psychological research.”, Annual review of psychology, Vol. 51, N° 1, p. 201-226.
- Malina, Mary A., Selto, Frank H.(2001).“Communicating and controlling strategy: an empirical study of the effectiveness of the balanced scorecard”, Journal of management accounting research, Vol. 13, N° 1, p. 47-90.
- Mardia, Kanti V. (1974) in Statistical Distributions in Scientific Work, Vol. 3, (ed. by Patil, G. P., Kotz, S., and Ord, J. K. D. Reidel Publishing Company: Dordrecht, p. 365-385.
- Merchant, Kenneth A. (1981). “The design of the corporate budgeting system: influences on managerial behavior and performance”, Accounting Review, Vol. 4, p. 813-829.
- Merchant, Kenneth A. (1990). “The effects of financial controls on data manipulation and management myopia”, Accounting, organizations and society, Vol. 15, N° 4, 297-313.
- Mintzberg, Henri (1979). Structure et dynamique des organisations, Paris : Les Editions d’Organisation, 434 p.
- Minvielle, Etienne, Sicotte, Claude, Champagne, François, Contandriopoulos, André-Pierre, Jeantet, Marine, Préaubert, Nathalie, Bourdil., Richard, Christian (2008). « Hospital performance: Competing or shared values ?”, Health Policy, Vol. 87, N° 1, p. 8-19.
- Moisdon, Jean Claude (2010). « L’évaluation du changement organisationnel par l’approche de la recherche intervention. L’exemple des impacts de la T2A. », Revue française des affaires sociales, N° 1, p. 213-226.
- Noeverman, Jan., Koene, Bas. A., Williams, Roger (2005). « Construct measurement of evaluative style: a review and proposal”, Qualitative Research in Accounting; Management, Vol. 2, N° 1, p. 77-107.
- OrZeynep, Häkkinen, Unto (2012).« Qualité des soins et T2A : pour le meilleur ou pour le pire », IRDES Document de travail, N° 53, Décembre.
- Orlikowski, Wanda J. (1991). “Integrated information environment or matrix of control ? The contradictory implications of information technology”, Accounting, Management and Information Technologies, Vol.1, N° 1, p. 9-42.
- Otley, David T. (1978). “Budget use and managerial performance”, Journal of accounting research, p. 122-149.
- Ouchi, William G. (1979). “A conceptual framework for the design of organizational control mechanisms”. dans Readings in Accounting for Management Control (pp. 63-82). Springer US.
- Pitkänen, Hanna, Lukka, Kari (2011). “Three dimensions of formal and informal feedback in management accounting”, Management Accounting Research, Vol. 22, N° 2, p. 125-137.
- Renn, Robert W. (2003). “Moderation by goal commitment of the feedback–performance relationship: Theoretical explanation and preliminary study”, Human Resource Management Review, Vol. 13, N° 4, p. 561-580.
- Schneller, Eugene S., Greenwald, Howard P., Richardson, Mary L., Ott, JoAnn. (1997). “The physician executive: role in the adaptation of American medicine”, Health Care Management Review, Vol. 22, N° 2, p. 90-96.
- Smither, James. W., Walker, Alan G. (2004). “Are the characteristics of narrative comments related to improvement in multirater feedback ratings over time?”, Journal of Applied Psychology, Vol. 89, N° 3, 575.
- Smither, James W., London, Manuel, Reilly, Richard R. (2005). “Does performance improve following multisource feedback? A theoretical model, meta-analysis, and review of empirical findings”, Personnel psychology, Vol. 58, N° 1, p. 33-66.
- Tyssen, Reidar, Vaglum, Per. (2002). “Mental health problems among young doctors: an updated review of prospective studies”, Harvard review of psychiatry, Vol. 10, N° 3, p. 154-165.
- Wouters, Marc, Wilderom, Celeste (2008). “Developing performance-measurement systems as enabling formalization: A longitudinal field study of a logistics department”, Accounting, Organizations and Society, Vol. 33, N° 4, p. 488-516.
- Zeggar, Hayet, Vallet, Guy, Tercerie, Orianne. (2010). « Bilan de l’organisation en pôles d’activité et des délégations de gestion mises en place dans les établissements de santé », Rapport IGAS, Paris : La documentation Française.