L'INTRODUCTION D'UNE COMPTABILITÉ D'EXERCICE AU SEIN DES CENTRES HOSPITALIERS UNIVERSITAIRES AU MAROC : CARACTÉRISTIQUES ET ANALYSE DES FACTEURS D'ADOPTION ET DE SUCCÈS

Abstract : The adaptation of public institutions to the new requirements of good governance, innovation, quality and performance, in the current context of globalization, depends on the place given to the information system in particular. accountant. The field of innovations in the Information System is broad and can at the same time concern the technical and administrative side of an organization. Thus an innovation in the information system may be the adoption of a new technology (material or software) or a new form or method of organization of work (Swanson, 1994). Several findings have highlighted the slow spread of modern management tools, including accounting management in public organizations, despite their advantages over traditional tools. In this research work, we have tried to provide new elements of response to this paradox, by examining two aspects of the introduction of accrual accounting in university hospitals in Morocco. This is the choice of adoption and the overall success of the implementation of accrual accounting. Drawing on a rich and varied framework of reference, including approaches and work on the dissemination of innovations in the information system and on the new public management, we have built two theoretical models: the first on the choice of accrual accounting that examines the factors that explain the decision to adopt this accounting system. The second relates to the determinants of the overall success of the implementation of accrual accounting. Through a survey of the current practices of university hospitals in terms of their accounting system, we empirically tested our two research models. The results of the analysis of the data from our survey allowed us to see the influence of two key factors in the adoption of accrual accounting, "Accounting Reorganization" and " accrual accounting System Goals". For the success factors tested, three factors play a significant role. These include: 'Leadership Support', 'Training' and 'Capacity to overcome the perceived complexity of the accrual accounting system'.
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Aziz Hantem. L'INTRODUCTION D'UNE COMPTABILITÉ D'EXERCICE AU SEIN DES CENTRES HOSPITALIERS UNIVERSITAIRES AU MAROC : CARACTÉRISTIQUES ET ANALYSE DES FACTEURS D'ADOPTION ET DE SUCCÈS. Gestion et management. Université Hassan II Casablanca, 2019. Français. ⟨tel-02264401⟩

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