Accounting, Auditing & Accountability Journal: Volume 35 Issue 3

Subject:

Table of contents - Special Issue: Accountability and Performance Challenges in Hybrid organisations

Guest Editors: Giuseppe Grossi, Martin Piber, Massimo Sargiacomo, Marie-Soleil Tremblay, Jarmo Vakkuri

Accounting, performance and accountability challenges in hybrid organisations: a value creation perspective

Giuseppe Grossi, Jarmo Vakkuri, Massimo Sargiacomo

Drawing upon theoretical insights on value creation perspectives, the authors aim to advance the understanding of performance and accountability in different hybrid organisations.

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Hybrid organizations and an ethic of accountability: the role of accountability systems in constructing responsible hybridity

Lisa Baudot, Jesse Dillard, Nadra Pencle

Building on the research program of Dillard and Brown (2015) and Dillard and Vinnari (2019), specifically related to an “ethic of accountability,” this paper recognizes…

1420

Hybridization as practice: clinical engagement with performance metrics and accounting technologies in the English NHS

Christos Begkos, Katerina Antonopoulou

This study aims to investigate the hybridization practices that medical managers engage with to promote accounting and performance measurement in the hybrid setting of healthcare…

Regulation as a force for hybrid organization: evidence from the Bonneville Power Administration (1980–2012)

Amanda M. Convery, Matt Kaufman

This case study highlights state-logic influence on hybrid organizations and institutionally complex environments through acts of regulation (and deregulation).

(Counter) accounting for hybrid organising: a case of the Great Exhibition of the North

Laurence Ferry, Richard Slack

Hybrid organising faces a fundamental challenge in managing multiple and conflicting logics. Prior studies have evidenced the performative role of accounting within such a context…

1146

Accounting in and for hybrids. Observations of the power of disentanglements

Gustaf Kastberg Weichselberger, Cristian Lagström

The authors argue that the mainstream scholarly discourse on hybridity and accounting is thus far primarily interested in the use and effects of accounting “in” hybrid…

1850

Ambidextrous sustainability, organisational structure and performance in hybrid organisations

Joshua Maine, Emilia Florin Samuelsson, Timur Uman

Drawing on paradox theory, this study explores how ambidextrous sustainability relates to organisational performance in hybrid organisations represented by Swedish municipal…

7210

Competing logics in a hybrid organization: ICT service provision in the Italian health care sector

Laura Maran, Alan Lowe

This paper reports an investigation of a hybrid ex-state-owned enterprise (ex-SOE) providing ICT (Information and Communication Technology) services in the Italian healthcare…

Hybridity and the use of performance measurement: facilitating compromises or creating moral struggles? Insights from healthcare organizations

Agathe Morinière, Irène Georgescu

This study aims to understand whether and how the use of performance measures in the context of healthcare organizations facilitates the dynamics of compromise or whether it…

Biased by design – the case of horizontal accountability in a hybrid organization

Tomi Rajala, Petra Kokko

This study examines unexplored horizontal accountability types between public, private and third sector actors within a hybrid organization. The case organization was applying a…

3023

Accounting, microfoundations, hybridization and longitudinal conflict in a Finnish health care organization

Antti Rautiainen, Toni Mättö, Kari Sippola, Jukka O. Pellinen

This article analyzes the cognitive microfoundations, conflicting institutional logics and professional hybridization in a case characterized by conflict.

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Disaster governance and hybrid organizations: accounting, performance challenges and evacuee housing

Massimo Sargiacomo, Stephen P. Walker

The purpose of this paper is to investigate how public/private hybrid and ambiguous organizations played pivotal roles in a governmental programme of housing reconstruction…

3066

What is good work in a hybrid organization? On the efforts of sequencing registers of valuation

Ida Schrøder, Emilia Cederberg, Amalie M. Hauge

This paper investigates how different and sometimes conflicting approaches to performance evaluations are hybridized in the day-to-day activities of a disciplined hybrid…

1058

The impact of hybridity on PPP governance and related accountability mechanisms: the case of UK education PPPs

Anne Stafford, Pamela Stapleton

Contemporary organisational landscapes offer opportunities for hybrids to thrive. Public–private partnerships (PPPs) are one thriving hybrid form incorporating the use of…

Network control and balanced scorecard as inscriptions in purchaser–provider arrangements: insights from a hybrid government agency

Nur Haiza Muhammad Zawawi, Zahirul Hoque

This article examines the power of management control mechanisms as “inscriptions” for bringing the interests of organisations within a purchaser–provider network into alignment.

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Cover of Accounting, Auditing & Accountability Journal

ISSN:

0951-3574

Online date, start – end:

1988

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editors:

  • Prof James Guthrie
  • Prof Lee Parker