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The purpose of this paper is to explore if the application of a framework building on organisational learning focusing on organisational processes can increase our understanding of how hybrid organisation develops over time and why they fail to live up to external expectations.

The aim of this study is descriptive and explorative. It is accordingly designed as a qualitatively oriented case study. To capture the process of forming and developing hybrid organisations, the study takes a longitudinal approach. The case chosen for the study is a municipally owned company in Sweden providing waste management services. The study revolves around empirical data gathered in official documents and in face-to-face interviews. All the data concern the time span between 2004 and 2016.

The analysis of the case studied provides us with insights into how hybridity manifests itself in mind-set and processes. There is a need for individuals within and around the organisation to be aware of and accept new goals and strategies to change their behaviour accordingly. The result of this study thus shows that contrary to findings in previous research on hybrid organisations, merely changing the structure of the organisation is not sufficient. Instead, learning is key to the development of hybridity and to overcome goal incongruence and conflicts of interest in hybrid organisations. However, this takes time and is likely to be dependent on individuals’ willingness to accept and adapt these new strategies and goals.

The result of this study is based on one single case study in one specific hybrid context. No empirical generalisation is aspired to. Instead, the aim has been to – through an explorative approach – make an analytical contribution to the knowledge about hybrid organisations. Further studies are thus necessary to deepen the understanding of the hybrid context and the situations under which hybrid organisations operate and develop.

Based on the result from this study, it seems that an organisation needs to learn how to be a hybrid organisation. There are no isolated structural solutions that can create a hybrid organisation other than in a formal sense. New ways to exploit organisational resources and the hybrid context are necessary to find new and innovative ways of how to use the hybrid context in a way that improves service sector delivery.

Predominately, research on hybrid organisations has until recently been working with the premise that hybrids are not a breed of its own but a mix of two or several ideal types. Consequently, the result from this type of research has often landed in a conclusion regarding the complexity of combining what often is considered contradictory and conflicting goals. In this paper, a different and novel approach is taken. The paper illustrates how hybrid organisations develop over time, and it suggests that hybridity manifests itself in mindset and processes. The main contribution is an exploration and illustration of how organisational learning may be considered as the missing link between the structural orientation of previous explanations of hybrid organisations and the organisational property of hybridity. Hybridity is the result of exposure to, acceptance of and adaptation to new goals and strategies and expresses itself in “hybrid behaviour”.

This study explores the relationship between governance model – private organisations vs non-profit organisations (NPOs) – and performance in football clubs.

The study is a comparative case study of two football clubs with different governance models: Malmö FF, which is an NPO, and Bologna FC, which is a privately owned club.

The results show that both football clubs focus equally on financial and non-financial performance, and in practice, both clubs use a blend of private and NPO governance models. While supporting efforts towards financial results, blending the models appears to support football clubs' management of the tension between financial and non-financial performance and the expectation that they will contribute to local development. Thus, using a blend of the two models is not only accepted but expected.

This study is a comparative case study of two football clubs. This study furthers our understanding of how football clubs manage the tension between financial and non-financial performance expectations. This is particularly of interest in light of the increasing professionalisation of sports, especially football, and how this might jeopardise the contributions that sport clubs make to the local community.

By exploring the relationship between governance model and performance, this study shows that, contrary to expectations, privately owned football clubs focus as much on non-financial performance as clubs governed as NPOs. This study contributes to the existing literature by showing how clubs use a mixture of elements from governance models to manage the tension between financial and non-financial performance that has emerged in the wake of the increasing professionalisation of football.

Our purpose is to critically discuss the quality of governability and scrutiny of, as well as insight in, enterprises owned by local government. Our analysis is empirically grounded in an in-depth case study of one of Sweden’s 10 largest municipalities. The ambition is to highlight troublesome areas and danger zones when it comes to public owning of corporations. We have consulted diverse types of material: conducted document studies, as well as semi-structured in-depth interviews. In addition, we have conducted a survey directed to 156 individuals (which is the total population of councillors and members of municipal corporation boards in the municipality we have studied).

From an in-depth study of Sweden, we show that corporatising parts of local governments’ operations have serious implications for accountability. Our study therefore adds to the knowledge about hybrid organisations and the challenges dual logics of the private and public sector imposes on political governance as well as management. The result of this study is based on one single case study in one specific hybrid context. No empirical generalisation is aspired to. Instead the aim has been to – by way of an explorative approach – make an analytical contribution to our knowledge about hybrid organisations. Further studies are thus necessary in order to deepen our understanding of the hybrid context and the situations under which hybrid organisations operate and develop.

This study increases our knowledge regarding the challenges of governing hybrid organisations in general and enterprises owned by local government in particular. Therefore, the findings of this study are considered to be of support to politicians as well as civil servants involved in and responsible for the governance of hybrid organisations. We argue that it is important to carefully supervise this development in local government. As corporations owned and operated by local governments have increased in numbers, they are responsible for large values and services that are crucial for the modern society (water, waste management, energy, IT). Consequently, they are becoming ever more important players in their respective local economies. At the same time, concerns have been raised regarding how to govern hybrid organisations in order to secure accountability and to protect public sector values.

The purpose of this paper is to introduce the special issue and outline its major themes and challenges, their relevance and the research opportunities the field presents.

The paper reviews prior literature and outline’s the need to analyse challenges for corporate governance and accountability of state-owned enterprises (SOEs) as a precursor to introducing the contributions to this special issue.

Corporate governance, accounting and accountability of SOEs are crucial and growing topics in public management and other research disciplines. Public service provision and budget consolidation cannot be realized effectively and efficiently without powerful governance and management of SOEs. However there are significant corporate governance challenges and important empirical research gaps in comparison to other fields. Broader theoretical perspectives, methodological approaches, accountability mechanisms and sector/context are identified and discussed and encouraged in future research.

This paper aims to stimulate interdisciplinary research on emerging issues affecting governance and accountability of SOEs considering their growing importance in the society and their changing nature.

Effective mechanisms and good practices may contribute to better performance of SOEs. Findings may help politicians, administrations, board members, auditors, consultants, scholars and the media striving for improvements around the world.

The paper condenses theoretical and empirical findings to highlight the relevance of this field and important research gaps. The special issue offers an empirical examination of interdisciplinary literature and innovative experiences of SOEs to strengthen public service motivation, board composition and roles, trust and control, transparency, public value and to enhance the ability to manage, steer and monitor contracts, performance and relationships.

The purpose of this paper is to investigate public partners’ motives for seeking and/or accepting partnerships with third sector organisations.

The approach is to seek to identify and explain motives from different perspectives; as responses to government failure or voluntary failure, as related to governance structures, and/or as driven by resource dependencies. The empirical material was gathered through semi-structured interviews with public employees in Swedish municipalities. The aim of the interviews was to grasp the public partners’ motives for partnerships with third sector organisations. Each interview started with questions on the presence and forms of partnerships, thus creating a backdrop for the motives, both during the interview and as a map of the partnership landscape.

The most prominent motives for public engagement in partnerships with third sector organisations are related to democratic values, the need to solve concrete problems, and economic rationality. The motives vary with the type of partnership of which there is considerable variation in scale, content and contribution; the types of partnership vary with different policy fields and services. Different perspectives highlight different motives but none of them excludes other perspectives.

The main contribution of the paper is the empirically based findings of a multi-layered public–third sector partnership landscape where policy fields, forms and complex motives are intertwined.

Swedish local government audit has remained stable for a number of years. Political auditors are appointed to assess each local council’s work by the local council. They are assisted by professional auditors – however there is little standardisation of what audit means. The local council has considerable control over what the professional auditors do, setting out how they should be regulated, how they should be funded and what should happen in the aftermath of their reports. While the system has remained stable for a number of years, there are criticisms of how far the system advances local political accountability.

This paper aims to determine whether local governments (LGs) use non-consolidated municipally owned companies (MOCs), excluded from public sector entities and, consequently, from sub-national debt to avoid fiscal debt limits. This paper contributes to the literature by analysing the fiscal debt rule’s impact on the off-budget municipal activities in total and separate in different types of local government units.

This paper uses difference-in-differences and the system general method of moments model with the Blundell–Bond estimator for dynamic panel data analysis of MOCs owned by 866 Polish municipalities in 2010–2018.

This paper shows that the MOCs’ revenues support limited local public debt capacity by indebtedness restrictions imposed on municipalities in 2014. As a result, less indebted municipalities have higher off-budget revenues. The tightening of fiscal rules related to sub-sovereign indebtedness increased off-budget activities, but that effect is much stronger in rural and rural–urban municipalities than in urban municipalities and big cities.

This paper contributes to the literature by exploring the fiscal debt rule’s impact on the off-budget municipal activities in total and separate in different types of local government units. In this paper, the authors combine theories relating to private and public finance; this is a novel approach and one that is also necessary – as, in fact, the worlds of public and private actors intersect – as exemplified by the existence of MOC.

The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of knowledge-intensive public organizations (KIPOs). In so doing, it draws upon insights from previous literature and other papers included in this special issue of Accounting, Auditing and Accountability Journal.

The paper reviews academic analysis and insights provided in the academic literature on accounting, PM and accountability changes in KIPOs, such as universities and healthcare organizations, and paves the way for future research in this area.

The literature review shows that a growing number of studies are focusing on the hybridization of different KIPOs, not only in terms of accounting tools (e.g. performance indicators, budgeting and reporting) but also in relation to individual actors (e.g. professionals and managers) that may have divergent values and thus act according to multiple logics. It highlights many areas in which further robust academic research is needed to guide developments of hybrid organizations in policy and practice.

This paper provides academics, regulators and decision makers with relevant insights into issues and aspects of accounting, PM and accountability in hybrid organizations that need further theoretical development and empirical evidence to help inform improvements in policy and practice.

The paper provides the growing number of academic researchers in this emerging area with a literature review and agenda upon which they can build their research.

This study concerns the attendance motivations for cultural services based on the audience’s level of knowledge. The purpose of this paper is to define the role played by general knowledge (e.g. cultural education) and specific knowledge (e.g. communication around a cultural product) in the attendance motivation trajectory of a cultural service.

The study uses in-depth interviews with 20 visitors to two public theatres, one in Belgium and one in France.

The results identify a tripartite motivation in the decision to attend a performance, corresponding to four visitor segments defined according to their level of general and specific knowledge.

The recommendations arising from the study are that potential audience members be targeted according to their particular profile and that their cultural tastes be developed by raising their level of general knowledge, an element that goes beyond the suggested motivation trajectory.