Barriers to the implementation of cost-effective in Spanish local authorities

• Autores: Manuel Jesús García Fénix, José María González González
• Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Vol. 50, Nº 1, 2021, págs. 1-38
• Idioma: inglés
• Títulos paralelos:
  • Barreras a la implantación del Coste Efectivo en la administración local española
• Enlaces
  • Texto completo
• Dialnet Métricas: 1 Cita
• Resumen
  • español

    El objetivo de este trabajo es analizar las principales barreras a las formas de trabajo institucional desarrolladas para la implantación del CESEL (Coste Efectivo de los Servicios prestados por las Entidades Locales) en la administración pública local española. La metodología de investigación ha consistido en la realización de un estudio de caso longitudinal en el Ayuntamiento de Sevilla que abarca el periodo 2012 a 2018, cuyos resultados han sido interpretados desde la perspectiva teórica del Nuevo Institucionalismo Sociológico. Este trabajo contribuye a la literatura previa mediante la propuesta de un modelo teórico en el que se identifican y relacionan las presiones del contexto institucional, los tipos de trabajo institucional llevados a cabo, las principales barreras encontradas, los factores mediadores y las acciones de trabajo institucional finalmente adoptadas por diferentes actores, que configuraron a la nueva herramienta de costes como un instrumento para mejorar la transparencia, pero con un impacto prácticamente nulo en la gestión de los servicios.

  • English

    This paper aims to analyse the main barriers to the forms of institutional work that have been developed to the implementation of Cost-Effective of Services in Local Governments (CESEL, in Spanish) in the Spanish local governments. The research methodology has consisted of a longitudinal case study conducted in the City Council of Seville that has extended in the period 2012–2018. The results have been interpreted according to the arguments of New Institutional Sociology. This paper contributes to the previous literature by proposing a theoretical model in which the institutional pressures of the context, the forms of institutional work carried out, the main barriers, the mediating factors and the actions of institutional work adopted by various actors are identified and related. As a consequence, the new cost system was configured as an instrument for improving the transparency, although with an almost null impact in the public services management.

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