Institutional Logic in Measurement and Cost Management in Accredited Hospitals

• Autor(a) principal: da Silva, Beatriz Negrelli
• Data de Publicação: 2021
• Outros Autores: Abbas, Katia, Crubellate, João Marcelo
• Tipo de documento: Artigo
• Idioma: eng; por
• Título da fonte: Contabilidade, Gestão e Governança
• Texto Completo: https://revistacgg.org/index.php/contabil/article/view/2725
• topic: Custos; Gestão de custos em hospitais; Lógicas institucionais; Acreditação hospitalar; Costs; Cost management in hospitals; Institutional logic; Hospital accreditation

Objective: analyze the influence of institutional logic in adopting measurement and cost management practices in accredited Brazilian hospitals. Method: uses as a strategy the survey, through a questionnaire. The sample comprised 85 responses, and it used descriptive statistics and structural equation modeling performing data analysis. Originality/Relevance: there were few survey studies on the subject. Still, there is little theoretical-empirical research on costs in the national literature and the lack of theoretical guidance in existing ones (Ramalho, 2016), with no studies that address cost accounting from the perspective of institutional logic. Results: the motivations that lead to cost measurement and management are related to professional issues (involving quality and excellence in the service provided), market (requiring financial sustainability), bureaucratic (setting standards and protocols), and community (considering accessibility and transparency). The statistical analysis points out that the market logic influences the adoption of more cost practices than the others, followed by the community logic. Theoretical/Methodological contributions: considering that concurrent logics, acting in the same field, contribute to the management as a whole, meeting the demand for quality, accessibility, and cost reduction, this study contributes to the understanding of what may be influencing or not the use of measurement and cost management practices, which are essential for the control and management of hospitals.