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An institutional sociology perspective of the implementation of activity based costing by Spanish health care institutions

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Author Info

  • Eriksen, Scott D.

    (Instituto de Empresa)

  • Urrutia, Ignacio

    ()
    (IESE Business School)

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    Abstract

    According to institutional sociology, hospitals will respond to external environmental pressures and adopt Activity-Based-Costing (ABC). This theory overemphasizes conformity and fails to consider the advantages of organizational non-conformance. A conflict of interests between physicians and management leads to physician resistance to accepting ABC. This paper investigates the Spanish government's response to this resistance by creating new public foundation hospitals, and involves a case study of the Alcorcón foundation hospital. Population ecology is offered as an explanation for the emergence of new entities as a result of inert existing entities' resistance to reform.

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    Bibliographic Info

    Paper provided by IESE Business School in its series IESE Research Papers with number D/582.

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    Length: 24 pages
    Date of creation: 21 Feb 2005
    Date of revision:
    Handle: RePEc:ebg:iesewp:d-0582

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    Postal: IESE Business School, Av Pearson 21, 08034 Barcelona, SPAIN
    Web page: http://www.iese.edu/
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    Related research

    Keywords: Activity based costing; ABC implementation; Health care; Institutional sociology; Spanish health care sector;

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    1. Covaleski, Mark A. & Dirsmith, Mark W., 1988. "The use of budgetary symbols in the political arena: An historically informed field study," Accounting, Organizations and Society, Elsevier, vol. 13(1), pages 1-24, January.
    2. Giuseppe Marcon & Fabrizio Panozzo, 1998. "Reforming the reform: changing roles for accounting and management in the Italian health care sector," European Accounting Review, Taylor & Francis Journals, vol. 7(2), pages 185-208.
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