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Conceição, A., Major, M. & Clegg, S. (2022). ABC bridging tensions between logics of care and business: The perspective of paradox theory. In Ender Demir (Ed.), 40th EBES Conference: Program and Abstract Book.: EBES Publications.

A. C. Conceição et al.,  "ABC bridging tensions between logics of care and business: The perspective of paradox theory", in 40th EBES Conf.: Program and Abstract Book, Ender Demir, Ed., EBES Publications, 2022

@inproceedings{conceição2022_1732198984126,
	author = "Conceição, A. and Major, M. and Clegg, S.",
	title = "ABC bridging tensions between logics of care and business: The perspective of paradox theory",
	booktitle = "40th EBES Conference: Program and Abstract Book",
	year = "2022",
	editor = "Ender Demir",
	volume = "",
	number = "",
	series = "",
	publisher = "EBES Publications",
	address = "",
	organization = "",
	url = "https://ebesweb.org/conferences/past-conferences/40th-ebes-conference-istanbul-past-conferences/40th-ebes-conference-istanbul/"
}

TY  - CPAPER
TI  - ABC bridging tensions between logics of care and business: The perspective of paradox theory
T2  - 40th EBES Conference: Program and Abstract Book
AU  - Conceição, A.
AU  - Major, M.
AU  - Clegg, S.
PY  - 2022
UR  - https://ebesweb.org/conferences/past-conferences/40th-ebes-conference-istanbul-past-conferences/40th-ebes-conference-istanbul/
AB  - In this paper we present an analysis of how activity-based costing (ABC) was included
amongst 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 straddles the contradictory logics of care and business. We draw
on case study research and combine elements of institutional logic and paradox theory to
analyze how the introduction of ABC as a device for cost accounting can be both
integrative and disintegrative. Surprisingly, it was most integrative for those strongly
associated with the institutional logic of care and least integrative for those associated
with the logic of business. ABC became a device that made better cross-sectional
communication between administrators and clinicians possible and was able to mediate
antagonistic institutional logics but only when actor’s interests and power were aligned
in the hospital in question.
ER  -