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

Author

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  • Eriksen, Scott D.

    (Instituto de Empresa)

  • Urrutia, Ignacio

    () (IESE Business School)

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.

Suggested Citation

  • Eriksen, Scott D. & Urrutia, Ignacio, 2005. "An institutional sociology perspective of the implementation of activity based costing by Spanish health care institutions," IESE Research Papers D/582, IESE Business School.
  • Handle: RePEc:ebg:iesewp:d-0582
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    File URL: http://www.iese.edu/research/pdfs/DI-0582-E.pdf
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    References listed on IDEAS

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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. 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.
    3. 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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    Keywords

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

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