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

Ignacio Urrutia ()
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Ignacio Urrutia: Instituto de Empresa

Working Papers Economia from Instituto de Empresa, Area of Economic Environment

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.

Keywords: ABC implementation; Activity Based Costing; Institutional sociology; Population ecology (search for similar items in EconPapers)
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Date: 2004-11
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