Issues of identity and emotions in the hybridization of NHS hospitals: The role of activity-based costing as a strategy

dc.contributor.authorMajor, M.
dc.contributor.authorClegg, S.
dc.contributor.authorConceição, A.
dc.date.accessioned2025-05-09T08:37:52Z
dc.date.embargo2027-05-07
dc.date.issued2025
dc.date.updated2025-10-07T12:40:43Z
dc.description.abstractPublic hospitals are becoming increasingly hybrid in their institutional logics in response to changing strategies. We conducted a longitudinal, in-depth case study involving five public hospitals, the Portuguese Ministry of Health, and its agencies to examine the role of activity-based costing (ABC) in the hybridization of the sector. Theoretically, we drew on Thornton et al.’s metatheoretical framework, as well as literature on identity and emotions, to inform the study. In doing so, we recognize that constructing a new hybrid institutional logic within a field is a complex endeavor that spans multiple levels of analysis and that actors at the intraorganizational level play a central role in shaping institutional processes. Our findings highlight the role of clinicians’ emotions and identity change in the construction of a new hybrid logic at the microlevel. We found that conflicts of identity and negative emotions triggered by the implementation of ABC—such as distrust, fear, and anxiety—hindered the development of hybridization at higher institutional levels. We conclude that only through positive emotional processes can a new hybrid logic gradually develop at the microlevel and accrete at the field level.eng
dc.description.versioninfo:eu-repo/semantics/acceptedVersion
dc.identifier.citationMajor, M., Clegg, S., & Conceição, A. (2025). Issues of identity and emotions in the hybridization of NHS hospitals: The role of activity-based costing as a strategy. Financial Accountability and Management, 41(4), 651-671. https://doi.org/10.1111/faam.12437
dc.identifier.doi10.1111/faam.12437
dc.identifier.issn0267-4424
dc.identifier.urihttp://hdl.handle.net/10071/34374
dc.language.isoeng
dc.number4
dc.pagination651 - 671
dc.peerreviewedyes
dc.publisherWiley
dc.relationinfo:eu-repo/grantAgreement/FCT/Concurso de avaliação no âmbito do Programa Plurianual de Financiamento de Unidades de I&D (2017%2F2018) - Financiamento Base/UIDB%2F00315%2F2020/PT
dc.rightsembargoed access
dc.subjectActivity-based costing in health careeng
dc.subjectEmotionseng
dc.subjectHybridityeng
dc.subjectHybridizationeng
dc.subjectIdentityeng
dc.subjectInstitutional logicseng
dc.subject.fosDomínio/Área Científica::Ciências Sociais::Economia e Gestãopor
dc.titleIssues of identity and emotions in the hybridization of NHS hospitals: The role of activity-based costing as a strategyeng
dc.typearticle
dc.volume41
dspace.entity.typePublicationen
iscte.alternateIdentifiers.scopus2-s2.0-105004697574
iscte.alternateIdentifiers.wosWOS:WOS:001483200500001
iscte.identifier.cienciahttps://ciencia.iscte-iul.pt/id/ci-pub-111236
iscte.journalFinancial Accountability and Management
iscte.subject.odsSaúde de qualidadepor

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