L’efficacité du contrôle de gestion dans les hôpitaux publics du Togo caractérisés par des acteurs aux statuts professionnels différents
While the management control function has existed for decades in the private sector, it is struggling to emerge in the public sphere of Togo and more particularly in public hospitals despite the reforms and directives reflecting the desire to drive by the objectives, defined in function objectives o...
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| Hlavní autoři: | , , |
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| Médium: | Article ou chapitre numérique |
| Jazyk: | Français |
| Vydáno: |
2025
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| Témata: | |
| On-line přístup: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |
| Shrnutí: | While the management control function has existed for decades in the private sector, it is struggling to emerge in the public sphere of Togo and more particularly in public hospitals despite the reforms and directives reflecting the desire to drive by the objectives, defined in function objectives of general interest, as well as the results expected and subject to an evaluation. If for several authors the adoption of management control by companies is justified by the positive correlation between its implementation and the increase in the performance of the company, we wanted to explore the effectiveness of management control in company’s public hospitals in Togo characterized by actors with different professional status. This study, which is positioned in a qualitative exploratory approach, wants to know if the tools that serve as performance management in public hospitals in Togo are effective in terms of influencing behaviors of actors with different professional statuses for the achievement of hospital performance. As the management control is in the hands of the actors, this study was carried out with 8 managers composed of (Directors, Deputy Directors, and direct collaborators) as well as with 15 heads of care services (Chiefs and Supervisors of Services) in two hospitals (CHU and CHR). When we specifically give a brief overview of the mapping of these public hospitals, this one reveal that, the performances are limited and reproached; weaknesses in piloting, the inefficiency of the management control practice, the incompleteness of the deployment of the tools required by the management control and the disregard of a contingent factor that characterizes all public hospitals in Togo; the plurality of professional status of the different actors. To remedy this situation and boost hospitals to achieve the desired performance, unanimously the recommendations have emphasized the "profound reforms" of the entire hospital system and that they are necessary and urgent. |
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