La implantación del Coste Efectivo en las entidades locales españolas: Análisis del trabajo institucional en un estudio de caso

The implementation of Cost-Effective in Spanish local governments: Analysis of institutional work in a case study

Palabras clave: Coste efectivo, Administración local española, Nuevo Institucionalismo Sociológico, Trabajo institucional

Resumen

Este trabajo se propone analizar las formas de trabajo institucional desarrolladas por distintos actores para la emergencia e implantación del Coste Efectivo de los Servicios de las Entidades Locales (CESEL). Los resultados del estudio de caso longitudinal realizado ponen de manifiesto que los principales actores, Gobierno Central y Ayuntamiento, llevaron a cabo diferentes formas de trabajo institucional (político, cultural y técnico), surgiendo conflictos durante su desarrollo debido a las distintas lógicas institucionales en las que se apoyaron: eficiencia económica e interés social, respectivamente. Este trabajo contribuye a la perspectiva teórica adoptada evidenciando que las formas en las que se desarrolla el trabajo institucional por distintos actores determinan la configuración final de la nueva institución que quiere crearse. Así, aunque la regulación estableció como finalidad del CESEL profundizar en el cumplimiento de los principios de eficiencia y de transparencia de la gestión pública local, las formas en las que se ha desarrollado el trabajo institucional durante su implantación lo han configurado como un instrumento de transparencia, presentando además serias limitaciones para que ésta sea efectiva.

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Publicado
01-01-2020
Cómo citar
González-González, J. M., & García-Fénix, M. J. (2020). La implantación del Coste Efectivo en las entidades locales españolas: Análisis del trabajo institucional en un estudio de caso. Revista De Contabilidad - Spanish Accounting Review, 23(1), 75-90. https://doi.org/10.6018/rcsar.369351
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