ABSTRACT

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.

摘要

本文旨在分析阻碍西班牙地方政府在当地政府中实施服务成本效益（CESEL，西班牙语）的机构工作形式的主要障碍。该研究方法包括在塞维利亚市议会进行的一项纵向案例研究，该研究在2012-2018年期间进行了扩展。根据新制度社会学的观点对结果进行了解释。本文通过提出一种理论模型为先前的文献做出了贡献，在该模型中，确定并关联了各种参与者采取的制度压力，背景，制度工作的形式，主要障碍，中介因素和制度工作的行为。 。作为结果，