Jean-Marc LE ROUX

Jean-Marc LE ROUX is a Professor at the École des Hautes Études en Santé Publique (EHESP) in the Institute of Management department. His expertise centers on accounting, financial analysis and management specifically for social and medico-social establishments, with particular focus on EHPADs (residential facilities for dependent elderly people).

• Education: Master 2 Corporate Finance (University of Rennes 1), Master of Management Sciences (IGR), DECS Diploma of Higher Accounting Studies
• Current Position: Professor at EHESP, Institute of Management (IdM)
• Professional Affiliation: Expert advisor to DGCS (General Directorate of Social Cohesion) and CNSA (National Solidarity Fund for Autonomy)

Professor LE ROUX's research focuses on the organization, management, regulation and control of health services in their health, social and medico-social dimensions. His work addresses critical areas including social cohesion, economy of elderly care, hospital finances, disability services, and health organization management. He has developed specialized accounting frameworks and budgeting systems for the social care sector.

His publications demonstrate consistent focus on financial management in healthcare and social sectors, spanning from foundational research on nursing home pricing reforms to contemporary analyses of financial transparency frameworks. His work shows evolution from basic accounting systems to sophisticated multi-year financial planning tools for healthcare establishments.

• 2011: Member of DGCS working group on EPRD (Forecast Statement of Revenue and Expenditure)
• 2014-2017: Member of Ministry working group on EHPAD management modernization
• 2022: Expert on financial transparency decree implementation

Professor LE ROUX has developed three major software programs widely adopted in the sector: TarifEhpad for EHPAD budgeting, ANADES for financial diagnosis of social establishments, and ANAPEPS for healthcare financial forecasting. These tools are officially recognized by French health authorities and have gone through multiple updated versions since the late 1990s.