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An institutional sociology perspective of the adaptation of activity based costing by spanish health

Author

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  • IGNACIO URRUTIA

    (Instituto de Empresa)

Abstract

Per institutional sociology hospitals will respond to external environmental pressures and adopt Activity-Based-Costing (ABC). This theory overemphasizes conformity and failures to consider the advantages of organizational non-conformance. A conflict of interests between physicians and management leads to physician resistance of 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 foundation hospital Alcorcón. Population ecology is offered as an explanation for the emergence of new entities as a result of inert existing entities resistance to reform.

Suggested Citation

  • Ignacio Urrutia, 2004. "An institutional sociology perspective of the adaptation of activity based costing by spanish health," Working Papers Economia wp04-34, Instituto de Empresa, Area of Economic Environment.
    • Handle: RePEc:emp:wpaper:wp04-34
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    Keywords

    ABC implementation; Activity Based Costing; Institutional sociology; Population ecology;
    All these keywords.

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