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

José María González-González; Manuel Jesús García-Fénix

doi:10.6018/rcsar.369351

Authors

José María González-González Universidad de Sevilla https://orcid.org/0000-0002-9768-073X
Manuel Jesús García-Fénix Ayuntamiento de Sevilla https://orcid.org/0000-0002-3930-2407

DOI: https://doi.org/10.6018/rcsar.369351

Keywords: Cost-effective, Spanish local government, New Institutional Sociology, Institutional work

Abstract

This paper aims to analyze the forms of institutional work carried out by different actors with regard to the emergence and implementation of Cost-Effective of Local Government Services (CESEL, Coste Efectivo de los Servicios de las Entidades Locales). The results of the longitudinal case study evidence that the main actors, Central Government and Local Government, carried out different types of institutional work (political, cultural and technical), by arising conflicts during their development due to the different institutional logics in which they were supported: economic efficiency and social interest, respectively. This work contributes to the theoretical perspective adopted by evidencing that the ways in which institutional work is developed by different actors determine the final configuration of the new institution that is to be created. Thus, although the regulation established that the purpose of CESEL is to deepen on compliance with the principles of efficiency and transparency of local public management, the ways in which the institutional work has been developed during its implementation have configured it as an instrument for transparency and also it presents serious limitations so that transparency is effective.

Downloads

References

Akbar, R., Pilcher, R.A. & Perrin, B. (2015). Implementing performance measurement systems: Indonesian local government under pressure. Qualitative Research in Accounting& Management, 12(1), 3-33. https://doi.org/10.1108/QRAM-03-2013-0013

Battilana, J. & D'Aunno, T. (2009). Institutional work and the paradox of embedded agency. En T.B. Lawrence, R. Suddaby & B. Leca (Eds.), Institutional Work (pp. 31-58). Cambridge: Cambridge University Press.

Battilana, J., Leca, B. & Boxenbaum, E. (2009). How actors change institutions: Towards a theory of institutional entrepreneurship. The Academy of Management Annals, 3(1), 65-107. https://doi.org/10.1080/19416520903053598

Benito, B. & Bastida, F. (2009). Budget transparency, fiscal performance, and political turn out: An international approach. Public Administration Review, 69(3), 403–417. https://doi.org/10.1111/j.1540-6210.2009.01988.x

Besharov, M. & Smith, W. (2014). Multiple institutional logics in organizations: Explaining their varied nature and implications. Academy of Management Review, 39(3), 364-381. https://doi.org/10.5465/amr.2011.0431

Biondi, L. & Lapsley, I. (2014). Accounting, transparency and governance: The heritage assets problem. Qualitative Research in Accounting & Management, 11(2), 146-164. https://doi.org/10.1108/QRAM-04-2014-0035

Bogt, H.J. (2008). Management accounting change and New Public Management in local government: A reassessment of ambitions and results – an institutionalist approach to accounting change in the Dutch public sector. Financial Accountability & Management, 24(3), 209–241. https://doi.org/10.1111/j.1468-0408.2008.00451.x

Bogt, H.J. & Helden, G.J. (2000). Accounting change in Dutch government: Exploring the gap between expectations and realizations. Management Accounting Research, 11(2), 263-279. https://doi.org/10.1006/mare.2000.0132

Brignall, S. & Modell, S. (2000). An institutional perspective on performance measurement and management in the New Public Sector. Management Accounting Research, 11(3), 281-306. https://doi.org/10.1006/mare.2000.0136

Brusca, I. (2010). Treinta años de investigación en contabilidad y gestión pública en España. Revista de Contabilidad, 13(2), 175-209. https://doi.org/10.1016/S1138-4891(10)70016-9

Brusca, I. & Montesinos, V. (2013). From rhetoric to practice: The case of Spanish local government reforms. Financial Accountability & Management, 29(4), 354-377. https://doi.org/10.1111/faam.12019

Campanale, C., Cinquini, L. & Tenucci, A. (2014). Time-driven activity-based costing to improve transparency and decision making in healthcare: A case study. Qualitative Research in Accounting & Management, 11(2), 165-186. https://doi.org/10.1108/QRAM-04-2014-0036

Canning, M. & O'Dwyer, B. (2016). Institutional work and regulatory change in the accounting profession. Accounting, Organizations and Society, 54, 1-21. https://doi.org/10.1016/j.aos.2016.08.001

Carrasco, D. & Buendía, D. (2013). La normalización de la contabilidad de costes en la administración local. Auditoría Pública, 59, 101-115.

Carrasco, D., Buendía, D., Aguayo, J.M. & Sánchez, D. (2016b). Metodología para el análisis del coste/calidad de los servicios públicos municipales. Aplicación a los municipios menores de 20.000 habitantes de la provincia de Granada. Granada: Diputación Provincial de Granada.

Carrasco, D., Buendía, D. & Llorente, V. (2016a). Síntesis y análisis del Coste Efectivo de los Servicios Públicos Locales. Auditoría Pública, 67, 39-49.

Carrasco, D., Buendía, D., Navarro, A., Llorente, V., Sánchez, D., Sánchez, J. & Valencia, M.J. (2014). Coste real versus coste efectivo de los servicios locales. Málaga: Gecosol.

Carrasco, D., Buendía, D., Sánchez, D. & Ortega, C. (2015). La irrupción del cálculo del coste efectivo en la contabilidad analítica local. Comunicación presentada en las XXV Jornadas Hispanolusas de Gestión Científica, Orense, España. Orense: Universidad de Vigo.

Carrasco, D., Gonzalo, J.A., Morales, M.J., Sánchez, D., Pina, V., Torres, L., López, A. & García, T. (2007). Libro blanco de los costes en las universidades. León: Oficina de Cooperación Universitaria.

Carvalho, J.B., Gomes, P. & Fernandes, M.J. (2012). The main determinants of the use of the cost accounting system in Portuguese local government. Financial Accountability & Management, 28(3), 306-334. https://doi.org/10.1111/j.1468-0408.2012.00547.x

Centro de Investigaciones Sociológicas (CIS) (2017). Los problemas de los españoles: Calificación de la situación económica y evolución de la situación política. Disponible en: https://elpais.com/elpais/2017/04/06/media/1491473736_685266.html

Chiwamit, P., Modell, S. & Yang, C.L. (2014). The societal relevance of management accounting innovations: economic value added and institutional work in the fields of Chinese and Thai state-owned enterprises. Accounting and Business Research, 44(2), 144-180. https://doi.org/10.1080/00014788.2013.868300

Cloutier, C., Denis, J.L., Langley, A. & Lamothe, L. (2016). Agency at the managerial interface: Public sector reform as institutional work. Journal of Public Administration Research and Theory, 26(2), 259-276. https://doi.org/10.1093/jopart/muv009

CORA (Comisión para la Reforma de las Administraciones Públicas) (2013). Reforma de las Administraciones Públicas. Disponible en: https://transparencia.gob.es/servicios-buscador/contenido/planesmenores.htm?id=PLANES_E049583017926&lang=es&fcAct=2019-05-10T12:18:41.848Z

Coule, T. & Patmore, B. (2013). Institutional logics, institutional work, and public service innovation in non-profit organizations. Public Administration, 91(4), 980-997. https://doi.org/10.1111/padm.12005

DiMaggio, P.J. & Powell, W.W. (1983). The iron cage revisited: Institutional isomorphism in organizational fields. American Sociological Review, 48(1), 147-160. https://doi.org/10.2307/2095101

Dorado, S. (2005). Institutional entrepreneurship, partaking, and convening. Organization Studies, 26(3), 385-414. https://doi.org/10.1177/0170840605050873

Empson, L., Cleaver, I. & Allen, J. (2013). Managing partners and management professionals: Institutional work Dyads in professional partnerships. Journal of Management Studies, 50(5), 808-844. https://doi.org/10.1111/joms.12025

Fligstein, N. (1997). Social skill and institutional theory. The American Behavioral Scientist, 40(4), 397-405. https://doi.org/10.1177/0002764297040004003

Garud, R., Hardy, C. & Maguire, S. (2007). Institutional entrepreneurship as embedded agency: An introduction to the special issue. Organization Studies, 28(7), 957-969. https://doi.org/10.1177/0170840607078958

Geiger, D.R. & Ittner, C.D. (1996). The influence of funding source and legislative requirements on government cost accounting practices. Accounting, Organizations and Society, 21(6), 549-567. https://doi.org/10.1016/0361-3682(96)00008-6

González, A. (2014). Crisis económica y sector público en los países desarrollados. Cuadernos de Gobierno y Administración Pública, 1(1), 57-75. https://doi.org/10.5209/rev_CGAP.2014.v1.n1.45158

González, M.B., López, E., Gómez, J. & Rodríguez, E. (2012). Análisis de las obligaciones en materia de cálculo de costes en las administraciones públicas españolas. Cuadernos de Contabilidad, 13(32), 203-224.

Greenwood, R., Hining, C.R. & Whetten, D. (2014). Rethinking institutions and organizations. Journal of Management Studies, 51(7), 1206-1220. https://doi.org/10.1111/joms.12070

Greenwood, R., Raynard, M., Kodeih, F., Micelotta, E. & Lounsbury, M. (2011). Institutional complexity and organizational responses. The Academy of Management Annals, 5(1), 317-371. https://doi.org/10.1080/19416520.2011.590299

Greenwood, R. & Suddaby, R. (2006). Institutional entrepreneurship in mature fields: The big five accounting firms. Academy of Management Journal, 49(1), 27-48. https://doi.org/10.2307/20159744

Hampel, C.E., Lawrence, T.B. & Tracey, P. (2017). Institutional Work: Taking stock and making it matter. En R. Greenwood, C. Oliver, T.B. Lawrence & R.E. Meyer (Eds.), The Sage handbook of organizational institutionalism (2nd Edition) (pp. 558-590). Londres: Sage Publications.

Hardy, C. & Maguire, S. (2008). Institutional entrepreneurship. En R. Greenwood, C. Oliver, K. Sahlin & R. Suddaby (Eds.), Organizational Institutionalism, (pp. 198-217). Londres: Sage Publications.

Helden, G.J. (2005). Researching public sector transformation: The role of management accounting. Financial Accountability & Management, 21(1), 99-133. https://doi.org/10.1111/j.0267-4424.2005.00211.x

Helden, G.J. & Northcott, D. (2010). Examining the practical relevance of public sector management accounting research. Financial Accountability & Management, 26(2), 213-240. https://doi.org/10.1111/j.1468-0408.2010.00499.x

Hwang, H. & Colyvas, J. (2011). Problematizing actors and institutions in institutional work. Journal of Management Inquiry, 20(1), 62-66. https://doi.org/10.1177/1056492610387705

International Federation of Accountants (IFA) Public Sector Committee (2000). Perspectives on Cost Accounting for Government: International Public Sector Study. Study 12. Disponible en: https://www.ifac.org/publications-resources/study-12-perspectives-cost-accounting-governments

Jackson, A. & Lapsley, I. (2003). The diffusion of accounting practices in the new “managerial” public sector. International Journal of Public Sector Management, 16(5), 359-372. https://doi.org/10.1108/09513550310489304

Jacobs, K. (2012). Making sense of social practice: Theoretical pluralism in public sector accounting research. Financial Accountability & Management, 28(1), 1-25. https://doi.org/10.1111/j.1468-0408.2011.00534.x

Jacobs, K. & Cuganesan, S. (2014). Interdisciplinary accounting research in the public sector: Dissolving boundaries to tackle wicked problems. Accounting, Auditing & Accountability Journal, 27(8), 1250-1256. https://doi.org/10.1108/AAAJ-06-2014-1732

Järvinen, J.T. (2016). Role of management accounting in applying new institutional logics: A comparative case study in the non-profit sector. Accounting, Auditing & Accountability Journal, 29(5), 861-886. https://doi.org/10.1108/AAAJ-07-2012-01058

Kuipers, B., Higgs, M., Kickert, W., Tummers, L., Grandia, J. & Voet, J. (2014): The management of change in public organisations: A literature review. Public Administration, 92(1), 1-20. https://doi.org/10.1111/padm.12040

Lapsley, I. & Pallot, J. (2000). Accounting, management and organizational change: A comparative study of local government. Management Accounting Research, 11(2), 213-229. https://doi.org/10.1006/mare.2000.0129

Lawrence, T.B. (2008). Power, institutions and organizations. En R. Greenwood, C. Oliver, R. Suddaby & K. Sahlin (Eds.), The Sage handbook of organizational institutionalism (pp. 170-197). Londres: Sage Publications.

Lawrence, T.B., Leca, B. & Zilber, T. (2013). Institutional work: Current research, new directions and overlooked issues. Organization Studies, 34(8), 1023-1033. https://doi.org/10.1177/0170840613495305

Lawrence, T.B. & Suddaby, R. (2006). Institutions and institutional work. En S.R. Clegg, C. Hardy, T.B. Lawrence & W.R. Nord (Eds.), Handbook of Organizations Studies (pp. 215-254). Londres: Sage Publications.

Lawrence, T.B., Suddaby, R. & Leca, B. (2009). Introduction: Theorizing and studying institutional work. En T.B. Lawrence, R. Suddaby & B. Leca (Eds.), Institutional Work (pp. 1-27). Cambridge: Cambridge University Press.

Lawrence, T.B., Suddaby, R. & Leca, B. (2011). Institutional work: Refocusing institutional studies of organizations. Journal of Management Inquiry, 20(1), 52-58. https://doi.org/10.1177/1056492610387222

Lee, J. (2008). Preparing performance information in the public sector: An Australian perspective. Financial Accountability & Management, 24(2), 117-149. https://doi.org/10.1111/j.1468-0408.2008.00449.x

Lehman, G. & Thorne, K. (2015). Corruption, criminality and the privatised state: The implications for accounting. Accounting Forum, 39, 366-370. https://doi.org/10.1016/j.accfor.2015.10.002

Lounsbury, M. (2007). A tale of two cities: Competing logics and practice variation in the professionalizing of mutual funds. Academy of Management Journal, 50, 289-307. https://doi.org/10.2307/20159855

Lowe, A. (2001). After ANT- An illustrative discussion of the implications for qualitative accounting case research. Accounting, Auditing & Accountability Journal, 14, 327–51. https://doi.org/10.1108/EUM0000000005519

Malmi, T. & Granlund, M. (2005). In search of management accounting theory. European Accounting Review, 18(3), 597-620. https://doi.org/10.1080/09638180902863779

Malsch, B. & Gendron, Y. (2013). Re-theorizing change: Institutional experimentation and the struggle for domination in the field of public accounting. Journal of Management Studies, 50(5), 870-899. https://doi.org/10.1111/joms.12006

Maqueda, A. (2016). El gobierno promete a Bruselas el cierre de empresas municipales deficitarias. El País, 20 de octubre de 2016. Disponible en: https://elpais.com/economia/2016/10/19/actualidad/1476904404_839710.html

Mättö, T. & Sippola, K. (2016). Cost management in the public sector: Legitimation behaviour and relevant decision making. Financial Accountability & Management, 32(2), 179-201. https://doi.org/10.1111/faam.12085

Merino, V. & Ortega, P. (2015). Manual práctico para calcular el coste efectivo. Madrid: COSITAL.

Ministerio de Hacienda y Administración Pública (MHAP) (2016). Consulta de Informes CESEL (Coste Efectivo de los Servicios de las Entidades Locales). Disponible en: https://serviciostelematicosext.hacienda.gob.es/sgcief/Cesel/Consulta/Consulta.aspx

Modell, S. (2009). Institutional research on performance measurement and management in the public sector accounting literature: A review and assessment. Financial Accountability & Management, 25(3), 277-303. https://doi.org/10.1111/j.1468-0408.2009.00477.x

Möllering, G. & Müller, G. (2018). Direction, not destination: Institutional work practices in the face of field-level uncertainty. European Management Journal, 36(1), 28-37. https://doi.org/10.1016/j.emj.2017.10.004

Navarro, A., Ortiz, D. & López, A. M. (2008). Identifying barriers to the application of standardized performance indicators in local government. Public Management Review, 10(2), 241-262. https://doi.org/10.1080/14719030801928706

Pache, A. & Santos, F. (2010). When worlds collide: The internal dynamics of organizational responses to conflicting institutional demands. Academy of Management Review, 35(3), 455-476. https://doi.org/10.5465/amr.35.3.zok455

Pemer, F., & Skjolsvik, T. (2018). Adopt or adapt? Unpacking the role of institutional work processes in the implementation of new regulations. Journal of Public Administration Research and Theory, 28(1), 138-154. https://doi.org/10.1093/jopart/mux020

Perkmann, M. & Spicer, A. (2008). How are management fashions institutionalized? The role of institutional work. Human Relations, 61(6), 811-844. https://doi.org/10.1177/0018726708092406

Prado, J.M. & García, I.M. (2006). La utilización de la planificación estratégica y de los indicadores de gestión en el ámbito municipal: análisis empírico de los factores que afectan a su implantación. Revista Española de Financiación y Contabilidad, XXXV(130), 645-672.

PricewaterhouseCoopers (2012). ¿En qué hay que transformar la administración pública española? Cómo afrontar el reto del cambio del sector público. Madrid: PricewaterhouseCoopers.

Prieto, C. & Robledo, H. (Coord.) (2006). Guía para la implantación de un sistema de costes en la Administración Local. Federación Española de Municipios y Provincias (FEMP). Disponible en: http://costes.femp.es/Guia_Implant.pdf

Ridder, H.G., Bruns, H.J. & Spier, F. (2005). Analysis of public management change processes: The case of local government accounting reforms in Germany. Public Administration, 83(2), 443-471. https://doi.org/10.1111/j.0033-3298.2005.00457.x

Rincón, R. (2010). Los hospitales informarán a sus pacientes del coste de su atención. Disponible en:https://elpais.com/diario/2010/01/29/andalucia/1264720924_850215.html

Rubia, F.J. (Coord.) (2011). Libro blanco sobre el sistema sanitario español. Madrid: Academia Europea de Ciencias y Artes.

Sandfort, J.R. (2000). Moving beyond discretion and outcomes: Examining public management from the front lines of the welfare system. Journal of Public Administration Research and Theory, 10(4), 729-756. https://doi.org/10.1093/oxfordjournals.jpart.a024289

Scapens, R.W. (1990). Researching management accounting practice: The role of case study methods. The British Accounting Review, 22(3), 259-281. https://doi.org/10.1016/0890-8389(90)90008-6

Scapens, R.W. (2006). Understanding accounting management practices: A personal journey. The British Accounting Review, 38, 1-30. https://doi.org/10.1016/j.bar.2005.10.002

Scott, W.R. (1995). Institutions and Organizations. Foundations for Organizational Science. Thousand Oaks, California: Sage Publications.

Seo, M.G. & Creed, W.E. (2002). Institutional contradictions, praxis and institutional change: A dialectical perspective. Academy of Management Review, 27, 222-247. https://doi.org/10.5465/amr.2002.6588004

Shields, M.D. & Young, S.M. (1989). A behavioral model for implementing cost management systems. Journal of Cost Management, Winter, 17-27.

Smets, M. & Jarzabkowski, P. (2013). Reconstructing institutional complexity in practice: A relational model of institutional work and complexity. Human Relations, 66(10), 1279-1309. https://doi.org/10.1177/0018726712471407

Suchman, M.C. (1995). Managing legitimacy: Strategic and institutional approaches. The Academy of Management Review, 20(3), 571-610. http://dx.doi.org/10.2307/258788

Vakkuri, J. & Meklin, P. (2006). Ambiguity in performance measurement: A theoretical approach to organisational uses of performance measurement. Financial Accountability & Management, 22(3), 235-250. https://doi.org/10.1111/j.0267-4424.2006.00401.x

Velasco, F. (2013). Sobre el Anteproyecto de Ley de Racionalización y Sostenibilidad de la Administración Local: Una reforma sin fundamento empírico y, por tanto, arbitraria. Boletín IDL-UAM, 44, 1-2.

Verbeeten, F. (2011). Public sector cost management practices in the Netherlands. International Journal of Public Sector Management, 24(6), 492-506. https://doi.org/10.1108/09513551111163620

Woodside, A.G. (2010). Case study research: Theory, methods, practice. Bingley: Emerald.

Yin, R.K. (1989). Case study research: design and methods. Londres: Sage Publications.

Zafra, J.L., Prior, D., Plata, A.M. & López, A.M. (2013). Reducing costs in times of crisis: Delivery forms in small and medium sized local governments’ waste management services. Public Administration, 91(1), 51–68. https://doi.org/10.1111/j.1467-9299.2011.02012.x

Zietsma, C. & Lawrence, T.B. (2010). Institutional work in the transformation of an organizational field: The interplay of boundary work and practice work. Administrative Science Quarterly, 55(2), 189-221. https://doi.org/10.2189/asqu.2010.55.2.189

Zietsma, C. & McKnight, B. (2009). Building the iron cage: institutional creation work in the context of competing proto-institutions. En T.B. Lawrence, R. Suddaby & B. Leca (Eds.), Institutional Work (pp. 143-177). Cambridge: Cambridge University Press.

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