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:	Marcia Zanievicz da Silva, Andréia Carpes Dani, Cleston Alexandre dos Santos
Formato:	article
Lenguaje:	PT
Publicado:	Universidade Regional do Noroeste do Estado do Rio Grande do Sul 2018
Materias:	hospital accreditation ona management accounting artifacts institutional isomorphism hospital management Economic growth, development, planning HD72-88
Acceso en línea:	https://doi.org/10.21527/2237-6453.2018.44.562-597 https://doaj.org/article/9677c321501143528e043c131743bfb8
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spelling	oai:doaj.org-article:9677c321501143528e043c131743bfb82021-11-11T15:16:08ZA Relação da Acreditação com o Isomorfismo Institucional e com os Artefatos de Contabilidade Gerencial nos Hospitais da Região Sul do Brasil1678-48552237-6453https://doi.org/10.21527/2237-6453.2018.44.562-597https://doaj.org/article/9677c321501143528e043c131743bfb82018-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=75256208021https://doaj.org/toc/1678-4855https://doaj.org/toc/2237-6453The 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.Marcia Zanievicz da SilvaAndréia Carpes DaniCleston Alexandre dos SantosUniversidade Regional do Noroeste do Estado do Rio Grande do Sularticlehospital accreditationonamanagement accounting artifactsinstitutional isomorphismhospital managementEconomic growth, development, planningHD72-88PTDesenvolvimento em Questão, Vol 16, Iss 44 (2018)
institution	DOAJ
collection	DOAJ
language	PT
topic	hospital accreditation ona management accounting artifacts institutional isomorphism hospital management Economic growth, development, planning HD72-88
spellingShingle	hospital accreditation ona management accounting artifacts institutional isomorphism hospital management Economic growth, development, planning HD72-88 Marcia Zanievicz da Silva Andréia Carpes Dani Cleston Alexandre dos Santos A Relação da Acreditação com o Isomorfismo Institucional e com os Artefatos de Contabilidade Gerencial nos Hospitais da Região Sul do Brasil
description	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.
format	article
author	Marcia Zanievicz da Silva Andréia Carpes Dani Cleston Alexandre dos Santos
author_facet	Marcia Zanievicz da Silva Andréia Carpes Dani Cleston Alexandre dos Santos
author_sort	Marcia Zanievicz da Silva
title	A Relação da Acreditação com o Isomorfismo Institucional e com os Artefatos de Contabilidade Gerencial nos Hospitais da Região Sul do Brasil
title_short	A Relação da Acreditação com o Isomorfismo Institucional e com os Artefatos de Contabilidade Gerencial nos Hospitais da Região Sul do Brasil
title_full	A Relação da Acreditação com o Isomorfismo Institucional e com os Artefatos de Contabilidade Gerencial nos Hospitais da Região Sul do Brasil
title_fullStr	A Relação da Acreditação com o Isomorfismo Institucional e com os Artefatos de Contabilidade Gerencial nos Hospitais da Região Sul do Brasil
title_full_unstemmed	A Relação da Acreditação com o Isomorfismo Institucional e com os Artefatos de Contabilidade Gerencial nos Hospitais da Região Sul do Brasil
title_sort	relação da acreditação com o isomorfismo institucional e com os artefatos de contabilidade gerencial nos hospitais da região sul do brasil
publisher	Universidade Regional do Noroeste do Estado do Rio Grande do Sul
publishDate	2018
url	https://doi.org/10.21527/2237-6453.2018.44.562-597 https://doaj.org/article/9677c321501143528e043c131743bfb8
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A Relação da Acreditação com o Isomorfismo Institucional e com os Artefatos de Contabilidade Gerencial nos Hospitais da Região Sul do Brasil

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