What makes organizations so similar? We contend that the engine of rationalization and bureaucratization has moved from the competitive marketplace to the state and the professions. Once a set of organizations emerges as a field, a paradox arises: rational actors make their organizations increasingly similar as they try to change them. We describe three isomorphic processes-coercive, mimetic, and normative—leading to this outcome. We then specify hypotheses about the impact of resource centralization and dependency, goal ambiguity and technical uncertainty, and professionalization and structuration on isomorphic change. Finally, we suggest implications for theories of organizations and social change.

The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields (Chinese Translation)

Capitalism and Freedom

Historically, management theory has ignored the constraints imposed by the biophysical (natural) environment. Building upon resource-based theory, this article attempts to fill this void by proposing a natural-resource-based view of the firm—a theory of competitive advantage based upon the firm's relationship to the natural environment. It is composed of three interconnected strategies: pollution prevention, product stewardship, and sustainable development. Propositions are advanced for each of these strategies regarding key resource requirements and their contributions to sustained competitive advantage.

A natural resource-based view of the firm

Abstract Rooted in contingency theory, this study puts forth propositions stating (1) that superiors of business units which face higher environmental uncertainty will use a more subjective performance appraisal approach whereas superiors of business units which face lower environmental uncertainty will use a more formula-based performance evaluation approach, and (2) that a stronger fit between environmental uncertainty and performance evaluation style would be associated with higher business unit performance. Findings from 58 business units in eight Fortune 500 firms provide strong support to both sets of these propositions.

Appropriateness of accounting data in performance evaluation: an empirical examination of...

Academy of Management Review : 抄録雑誌の概要

Background
Accurate hospital costs are required for policy-makers, hospital managers and clinicians to improve efficiency and transparency. However, different methods are used to allocate direct costs, and their agreement is poorly understood. The aim of this study was to assess the agreement between bottom-up and top-down unit costs of a large sample of surgical operations in a French tertiary centre.

Methods
Two thousand one hundred and thirty consecutive procedures performed between January and October 2010 were analysed. Top-down costs were based on pre-determined weights, while bottom-up costs were calculated through an activity-based costing (ABC) model. The agreement was assessed using correlation coefficients and the Bland and Altman method. Variables associated with the difference between methods were identified with bivariate and multivariate linear regressions.

Results
The correlation coefficient amounted to 0.73 (95%CI: 0.72; 0.76). The overall agreement between methods was poor. In a multivariate analysis, the cost difference was independently associated with age (Beta = −2.4; p = 0.02), ASA score (Beta = 76.3; p<0.001), RCI (Beta = 5.5; p<0.001), staffing level (Beta = 437.0; p<0.001) and intervention duration (Beta = −10.5; p<0.001).

Conclusions
The ability of the current method to provide relevant information to managers, clinicians and payers is questionable. As in other European countries, a shift towards time-driven activity-based costing should be advocated.

/pdf/costing-hospital-surgery-services-the-method-matters-11bo5xnajr.pdf

Costing hospital surgery services: the method matters.

Background Accurate hospital costs are required for policy-makers, hospital managers and clinicians to improve efficiency and transparency. However, different methods are used to allocate direct costs, and their agreement is poorly understood. The aim of this study was to assess the agreement between bottom-up and top-down unit costs of a large sample of surgical operations in a French tertiary centre. Methods Two thousand one hundred and thirty consecutive procedures performed between January and October 2010 were analysed. Top-down costs were based on pre-determined weights, while bottom-up costs were calculated through an activity-based costing (ABC) model. The agreement was assessed using correlation coefficients and the Bland and Altman method. Variables associated with the difference between methods were identified with bivariate and multivariate linear regressions. Results The correlation coefficient amounted to 0.73 (95%CI: 0.72; 0.76). The overall agreement between methods was poor. In a multivariate analysis, the cost difference was independently associated with age (Beta = −2.4; p = 0.02), ASA score (Beta = 76.3; p

Costing Hospital Surgery Services: The Method Matters

Il existe dans les pays anglo-saxons un programme de recherche structure sur les dimensions comportementales et organisationnelles du controle de gestion qui a produit depuis le debut des annees 1950 une litterature riche et abondante. L’article propose une synthese des publications portant plus particulierement sur les aspects comportementaux du controle budgetaire, en soulignant leurs limites, en vue de susciter de nouvelles orientations de recherche.

https://www.cairn.info/revue-comptabilite-controle-audit-1998-2-page-45.htm

La dimension humaine du contrôle de gestion : la recherche anglo-saxonne sur les aspects comportementaux de la gestion budgétaire

En se basant sur le courant « Reliance on Accounting Performance Measures » (RAPM) cet article a pour objectif de proposer une reflexion sur les effets du controle des resultats introduit a l’hopital public Ce travail exploratoire, realise a partir de 31 entretiens semi-directifs, tente de comprendre la problematique du RAPM ainsi que ses effets sur les attitudes et les comportements des professionnels du secteur hospitalier public Les resultats revelent l’existence d’une pression budgetaire qui s’accompagne de conflits de role, des resistances et une tendance a la manipulation de donnees En soulignant le caractere reducteur des precedents travaux menes dans le champ du RAPM, l’etude propose d’integrer dans la comprehension du phenomene, les dimensions organisationnelles et institutionnelles de l’hopital

Pressions budgétaires à l'hôpital : une étude qualitative du concept de « RAPM » auprès de praticiens hospitaliers

La supply chain fournit un exemple d’entreprise virtuelle dans laquelle plusieurs organisations sont aujourd’hui etroitement impliquees dans un meme reseau de relations formant une entite plus vaste qui les transcende en un tout organise. La qualite des collaborations qui s’instaurent au sein de cette entite virtuelle apparait comme un facteur critique de son efficacite. Si dans la litterature, comme dans le sens commun, la these d’un antagonisme entre confiance et controle est souvent avancee, les pratiques actuelles developpees dans la gestion de la supply chain tendent a montrer que ces experiences de collaboration conjuguent intimement confiance et controle.

Gérald Naro

Papers

Costing hospital surgery services: the method matters.

Costing Hospital Surgery Services: The Method Matters

La dimension humaine du contrôle de gestion : la recherche anglo-saxonne sur les aspects comportementaux de la gestion budgétaire

Pressions budgétaires à l'hôpital : une étude qualitative du concept de « RAPM » auprès de praticiens hospitaliers

Contrôle et confiance dans l'entreprise virtuelle Illustrations logistiques