2021
DOI: 10.51341/1984-3925_2021v24n3a6
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Lógicas Institucionais na Mensuração e Gestão de Custos em Hospitais Acreditados

Abstract: Objetivo: analisar qual a influência das lógicas institucionais na adoção das práticas de mensuração e gestão de custos em hospitais acreditados brasileiros. Método: utiliza como estratégia o levantamento, por meio de um questionário. A amostra compreende 85 respostas e a análise dos dados foi feita por meio da estatística descritiva e modelagem de equações estruturais. Originalidade/Relevância: verificou-se poucos estudos surveys acerca da temática. Ainda, na literatura nacional há poucas pesquisas teórico-em… Show more

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Cited by 1 publication
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“…This literature maintains that the certification process, in addition to seeking to improve quality and productivity, which refers to reasons related to efficiency, also seeks to signal that the organization meets the criteria socially required by the audience [35]. Hospital accreditation processes would be no different [2,22].…”
Section: Hospital Accreditation As An Institutional Standardmentioning
confidence: 99%
“…This literature maintains that the certification process, in addition to seeking to improve quality and productivity, which refers to reasons related to efficiency, also seeks to signal that the organization meets the criteria socially required by the audience [35]. Hospital accreditation processes would be no different [2,22].…”
Section: Hospital Accreditation As An Institutional Standardmentioning
confidence: 99%