“…The term "New Governance" (in French: "Nouvelle Gouverance") was coined to designate this more decentralized form of hospitals' governance in which medical departments were endowed with more autonomous decision power (Bérard, 2013). This regulatory change prompted the development of management control systems in French hospitals (Lartigau, 2009;Pépin & Moisdon, 2010). By contrast with the American managed care logic (Scott, Ruef, Mendel, & Caronna, 2000), the French "managerial approach in hospitals" (Engel, Kletz, Moisdon, & Tonneau, 2000: 1), which culminated with the adoption of the "New Governance" frame, was therefore grounded on the political will to involve healthcare professionals in the management of hospitals, which until then had been the exclusive realm of administrative directors (De Pouvourville & Tedesco, 2003).…”