An institutional sociology perspective of the implementation of activity based costing by Spanish health care institutions
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References listed on IDEAS
- 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.
- Baxter, Jane & Chua, Wai Fong, 2003. "Alternative management accounting research--whence and whither," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 97-126.
- 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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KeywordsActivity based costing; ABC implementation; Health care; Institutional sociology; Spanish health care sector;
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2005-04-09 (All new papers)
- NEP-HEA-2005-04-09 (Health Economics)
- NEP-INO-2005-04-09 (Innovation)
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