Project ABC: Unanticipated affinities and affect in hospital health care

Ana Conceição; Maria Major; Stewart Clegg

doi:10.1111/faam.12366

journal article Apr 28, 2023

Project ABC: Unanticipated affinities and affect in hospital health care

Ana Conceição

Maria Major Stewart Clegg

Financial Accountability & Management Vol. 39 No. 3 pp. 569-592 · Wiley

View at Publisher Save 10.1111/faam.12366

Abstract

AbstractIn this paper, we present an analysis of how activity‐based costing (ABC) was included among austerity policy prescriptions within the healthcare sector. Relying on the proposition that an increasing quality of outcomes is achievable simultaneously with a reduction in costs, ABC straddled tensions between the logics of care and business for clinicians but not for administrators. We draw on case study research and use institutional logics and related approaches to analyze how the introduction of ABC became a device that improved communication by clinicians with administrators. When actors’ interests and motivations were aligned, ABC was able to offer professional clinicians value in the hospital in question. The study demonstrates how and why competing logics can coexist where there is ability to affect decision‐making.

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Details

Published: Apr 28, 2023
Vol/Issue: 39(3)
Pages: 569-592
License: View

Authors

A

Ana Conceição

ISCTE – University Institute of Lisbon (ISCTE‐IUL) and Business Research Unit, (BRU‐UL) Cidade Universitária de Lisboa Lisbon Portugal

M

Maria Major

ISCTE – University Institute of Lisbon (ISCTE‐IUL) and Business Research Unit, (BRU‐UL) Cidade Universitária de Lisboa Lisbon Portugal

S

Stewart Clegg

John Grill Institute for Project Management, School of Project Management, Faculty of Engineering University of Sydney Forest Lodge New South Wales Australia

Funding

Fundação para a Ciência e a Tecnologia Award: UIDB/00315/2020

Cite This Article

Ana Conceição, Maria Major, Stewart Clegg (2023). Project ABC: Unanticipated affinities and affect in hospital health care. Financial Accountability & Management, 39(3), 569-592. https://doi.org/10.1111/faam.12366

Project ABC: Unanticipated affinities and affect in hospital health care

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