LE SYSTEME DE CONTROLE DE GESTION DES ETABLISSEMENTS PUBLICS HOSPITALIERS DU MAROC

Abstract

The World Health Organization and the Moroccan Ministry of Health have given great importance to the management and performance of hospitals, so Moroccan public hospitals and, more specifically, university hospitals have opted for a performance-based management and performance-oriented management while taking into account the social dimension and the non-market activity of public hospitals. Our problem in our research is as follows: what are the contributions of the management control system for public hospitals? To understand this problem, we based ourselves on a study by interviews with hospital officials. Our findings and conclusions can be useful to researchers, managers, and decision-makers in establishing a management control system in hospital settings while fostering accountability for managers moving from resource-based management to results-based management.

Keywords

• management control system, internal control, public institution, hospital, governance, performance.