Influência da acreditação hospitalar no uso do orçamento

This study aimed to examine, from the perspective of institutional theory, how hospital accreditation influences budget use in a philanthropic hospital. A descriptive, qualitative single-case study was conducted, with data collected through interviews and questionnaires involving a clinical manager and an administrative manager, as well as a review of the institution’s accreditation manual. The unit of analysis was a philanthropic hospital with level 1 accreditation from the Organização Nacional de Acreditação (ONA). The results showed that hospital accreditation, which certifies the quality and safety of healthcare services, did not influence the introduction of budgeting, as this tool had already been incorporated into the organization following a change in corporate governance. However, accreditation contributed to the continued use of the budget and to adjustments in its planning and execution framework to meet quality and safety requirements. From the perspective of Institutional Theory, evidence of all three forms of institutional isomorphism and of different levels of budget institutionalization was identified. The budget was also found to be used instrumentally, as an integral part of the hospital’s planning, control, and resource allocation routines.