A Relação da Acreditação com o Isomorfismo Institucional e com os Artefatos de Contabilidade Gerencial nos Hospitais da Região Sul do Brasil
The paper aims to investigate the relationship of hospital accreditation with institutional isomorphism and traditional and modern management accounting artifacts in southern Brazil hospitals. The study is characterized as descriptive, documental and quantitative, was conducted during the months of...
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| Autores principales: | , , |
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| Formato: | article |
| Lenguaje: | PT |
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Universidade Regional do Noroeste do Estado do Rio Grande do Sul
2018
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| Materias: | |
| Acceso en línea: | https://doi.org/10.21527/2237-6453.2018.44.562-597 https://doaj.org/article/9677c321501143528e043c131743bfb8 |
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| Sumario: | The paper aims to investigate the relationship of hospital accreditation with institutional isomorphism and traditional and modern management accounting artifacts in southern Brazil hospitals. The study is characterized as descriptive, documental and quantitative, was conducted during the months of November and December, 2015, and obtained 42 responses. The results show that changes brought by the normative isomorphism are caused by the similarity of objectives between the professions and professional procedures and results. Thus, the voluntary adoption of a hospital accreditation and certification process occurs due to an external normative factor legitimized in the eyes of professionals, besides being linked to an internal and strategic necessity. It is concluded that there is a relationship between the accreditation of certification of the surveyed hospitals, isomorphic pressures and the use of traditional and modern artifacts of management accounting. |
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