Search results

1 – 10 of over 1000
Content available
Article
Publication date: 3 August 2021

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

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

Abstract

Purpose

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

Design/methodology/approach

In contrast to the majority of earlier studies focusing on special health care, the study was conducted in a Finnish basic health care organization. The empirical data include 36 interviews, accounting reports, budgets, newspaper articles and meeting notes collected 2013–2018.

Findings

The use of accounting techniques in this case did not offer professionals sufficient support under conditions of conflict. The authors suggest that this perceived lack of support intensified the negative emotions toward accounting techniques. These negative emotions aggregated into incompatible professional-level institutional logics, which contributed to the lack of hybridization between such logics. The authors highlight the importance of the cognitive microfoundations, that is, the individual-level interpretations and emotional responses, in the analysis of conflicting institutional logics.

Practical implications

Managerial attention needs to be directed to accounting practices perceived as frustrating or threatening, a perception that can prevent the use of accounting techniques in the creation of professional hybrids. The Finnish basic health care context involves inconsistent political decision-making, multiple tasks, three institutional logics and individual interpretations and emotions in various decision-making situations.

Originality/value

This study develops microfoundational accounting research by illustrating how individual-level cognitive microfoundations such as dissatisfaction with budgeting, aggregate into professional-level institutional logics, and in our case, prevent professional hybridization in a basic health care setting characterized by conflict and three separate institutional logics.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

To view the access options for this content please click here
Book part
Publication date: 4 January 2016

Corinne Grenier and Johan Bernardini-Perinciolo

Adopting an agentic positioning, we question and compare competing logics hybridization within French hospitals and universities facing major reforms inspired by new…

Abstract

Adopting an agentic positioning, we question and compare competing logics hybridization within French hospitals and universities facing major reforms inspired by new public management. In addition to the resulting forms of hybridization exposed in the literature (accepted or refused), we observe four additional modes: instrumentalized, uncomfortable, reformulated, and suffered. They all reveal the varied manner with which each professional faces reform. However, we develop a new argument: the ways professionals hybridize (or do not) their prevailing logic depends on an overarching mode of hybridization that characterizes the way their organization deals with reform. We identify two contrasting modes: overarching strategic logics hybridization and overarching enforced logics hybridization. They give insight into how actors decouple structure from practices. We contribute to the literature on logics hybridization by first analyzing the role of specific actors who act as either a translator-actor or a closure-actor to respectively facilitate appropriation of the reforms or to protect professionals against the growing dominance of the new logic introduced by the law; and secondly by discussing importance of articulating higher and lower organizational levels all involved in hybridization.

Details

Towards a Comparative Institutionalism: Forms, Dynamics and Logics Across the Organizational Fields of Health Care and Higher Education
Type: Book
ISBN: 978-1-78560-274-0

Keywords

To view the access options for this content please click here
Article
Publication date: 31 August 2021

Christos Begkos and 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…

Abstract

Purpose

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. In doing so, the authors explore how medical managers enact and become practitioners of hybridity.

Design/methodology/approach

The authors adopt a practice lens to conceptualize hybridization as an emergent, situated practice and capture the micro-activities that medical managers engage with when they enact hybridity. The authors conducted semi-structured interviews with medical managers, business managers and coding professionals and collected documents at an English National Health Service (NHS) hospital over the course of five years.

Findings

The findings accentuate two emergent practices through which medical managers instill hybridity to individuals who are hesitant or resistant to hybridization. Medical managers engage in equivocalizing and de-stigmatizing practices to broaden the understandings, further diversify or reconcile the teleologies of clinicians in non-managerial roles. In doing so, the authors signal the merits of accounting in improving care outcomes and remove the stigma associated to clinical engagement with costs.

Originality/value

The study contributes to hybridization and practice theory literature via capturing how hybridity is enacted in practice in a healthcare setting. As medical managers engage with and promote accounting information and performance measurement technologies in their practice environment, they transcend professional boundaries and hybridize the professional spaces that surround them.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

To view the access options for this content please click here
Article
Publication date: 9 July 2020

Ahamd A. Alhusban and Safa A. Alhusban

The purpose of this paper is to define the identity, city identity and architectural identity; to review, analyze and synthesize different pieces from literature to…

Abstract

Purpose

The purpose of this paper is to define the identity, city identity and architectural identity; to review, analyze and synthesize different pieces from literature to explore and define the factors that shape the city identity; to define the strategies of hybridization process that can be used to re-locate (re-define) the city identity; to examine the most effective factors that shape the identity of Amman city from various perspectives, to examine the relationships/interrelationships between all the factors that shape any city identity from the designers’ perspective, finally, to apply the strategies of hybridization process to re-locate (re-define) Amman’s city identity.

Design/methodology/approach

This research used two research methods to collect data as follows: literature review, content analysis and face-face questionnaire. Descriptive statistics were used to examine the most effective factors that shape the Amman’s identity from different perspectives. The Pearson product-moment correlation coefficient (Pearson r) was computed to assess the relationships between all factors that shape the identity of any city from the perspective of Jordanian designers and experts.

Findings

This research concluded that the factors that shape the city identity are cultural factors (socio-cultural, historical, economical and globalization factors), environmental factors (geographic, climate and building materials factors) and urban and architectural factors (spatial design organization, architectural style, open spaces and parks, urban structure factors). Additionally, the six urban development factors that responsible for the hybridization process in a city are new architectural typology and new special configuration, urban edges and hybrid textures, public hybridization open spaces, roads highway-scapes, urban redevelopment through super sites by star architects and downtown urban developments. This research found that there are different perspectives about the definition and factors that shape the identity of Amman’s city because of differences in cultures, experiences, knowledge, education level and personal preferences. The city identity is not a constant concept. It is changed according to time, place, people, culture, global trends, economic status and experience. Moreover, the correlation results revealed that the relationships/interrelationships between all the factors that shape the identity of any city have strong/very strong positive linear associations and significant relationships (r > 0.89).

Practical implications

Greater Amman Municipality (GAM) should provide a vision to redefine the identity of Amman city and control over the development pressure, built form and image of the city. This vision should be based on research, analysis and adoption of the most effective road map. GAM and all stakeholders should establish and enforce using specific architectural styles, urban design guidelines, building codes, policy tools and land use regulations to re-define the city identity. GAM should review, assess, approve and supervise all development projects through all design and construction phases especially in sensitive areas. GAM should focus on building capacity, empower its architects and planners, and re-organize (re-structure) their units and administrations especially planning and licensing departments to improve the city image and guide development. This research recommended that architects should design new, diverse and innovative architectural concepts, typologies and spatial configurations. Rapid development and new edges should be planned, designed and managed from the parts to the whole. The heterogeneous landscape and everyday activities will improve the vitality of urban and open public spaces and form of public culture. Architects and star architects ought not to make a clear and sharp separation between old and new development, architectural styles and typologies. Architects and urban designers ought to design hybrid physical urban environments, urban morphology, urban multi-functional activities, mix-use buildings, open spaces for social life, street patterns and furniture, squares, architectural style and typologies, spatial connectivity, green spaces and landscape entities. The designers and planners should consider how to create a city for living, working and recreation.

Originality/value

This research defined the identity, city identity, architectural identity and the factors that may shape the city identities. This research proposed and used the hybridization process as a tool to re-locate (re-define) the identity of Amman city and any city to be more obvious. Additionally, this research examined the relationships/interrelationships between the factors that shape the city identity.

Details

Journal of Place Management and Development, vol. 14 no. 2
Type: Research Article
ISSN: 1753-8335

Keywords

To view the access options for this content please click here
Article
Publication date: 27 April 2012

Soufyane Frimousse, Abdelaziz Swalhi and Mouna El Alaoui El Wahidi

The purpose of this paper is to argue that the direct application of an imported model of human resource management (HRM) is seldom successful. The dissemination and…

Downloads
1476

Abstract

Purpose

The purpose of this paper is to argue that the direct application of an imported model of human resource management (HRM) is seldom successful. The dissemination and transfer of management practices of European firms to their counterparts in the Maghreb cannot simply be cloned. Indeed, in order to gain legitimacy, internalization of HRM practices of multinationals implemented in the Maghreb must include elements of contingency (culture, religion, etc.). The paper asks: does hybridization have an impact on employee commitment? Does it have an effect upon turnover?

Design/methodology/approach

In total, 187 executives operating within 40 subsidiaries of multinational companies in the Maghreb and employed in HRM positions participated in the survey. Respective hypotheses connected with hybrid models were supported using structural equation modelling procedures.

Findings

The results show that hybridization of HRM practices increases an employee's commitment and reduces the intention to quit.

Research limitations/implications

The present study is limited in particular by the perceptual and self‐report nature of the data assembled.

Practical implications

Multinational companies' image operating in the Maghreb may be enhanced through hybrid HRM practices. Hybrid HRM practices will open new avenues for a Mediterranean collaboration.

Originality/value

This paper advances the state of HRM research in the Maghreb and provides a unique empirical investigation on the consequences of the internationalization of HRM practices in the Maghreb.

To view the access options for this content please click here
Article
Publication date: 3 February 2020

Evgenii Aleksandrov

This paper aims to investigate the unfolding dynamics and evolving processes relating to the formation of accounting tools by university actors. It answers the research…

Abstract

Purpose

This paper aims to investigate the unfolding dynamics and evolving processes relating to the formation of accounting tools by university actors. It answers the research questions: How do individual actors engage in the formation of new accounting tools during university hybridisation? Specifically, what forms of reflexivity do these actors display in various phases of university hybridisation?

Design/methodology/approach

This is a longitudinal case study of the development of new accounting tools in one Russian technical university from 2010 to 2016. It is based on an institutional work perspective, involving 29 interviews, documentary analysis, and observations of internal meetings relating to new accounting tools’ formation.

Findings

The findings show that academics themselves were gradually engaged in the marginalisation of academic demands in university governance in favour of managerialism via accounting. Nevertheless, the role of accounting morphed over time from a dysfunctional and negative carrier of managerial ideology and its domination, to what could arguably be considered a mediation device between academic and managerial demands. These dynamic processes and the role of accounting within them are explained by the constant challenge stemming from the involvement of several groups of actors in institutional work, which is often unpredictable and fluid due to the intricate play of plural reflexivities and actors’ identities during university hybridisation.

Originality/value

This paper advances the field by showing that the engagement and reflexivity of academics in the formation of accounting tools is not a “panacea” to deal with hybridisation within universities. The results highlight several obstacles, including variation in the reflexive capacities of actors within the university, leading to a reflexivity lag and reflexivity trap.

Details

Qualitative Research in Accounting & Management, vol. 17 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

To view the access options for this content please click here
Article
Publication date: 1 March 2011

Baruch Shimoni

This paper claims that global corporations should rethink the concept of cultural control, which relies on an implicit culture, corporate culture, for the control of local…

Abstract

This paper claims that global corporations should rethink the concept of cultural control, which relies on an implicit culture, corporate culture, for the control of local managersș thoughts and behavior. Instead, based on hybridizations of corporate and local management cultures created through personal socialization conducted by Swedish and American corporations in local offices in Thailand and Mexico, the paper offers a perspective for cultural control that views and understands cultures in terms of change and hybridizations.

Details

International Journal of Organization Theory & Behavior, vol. 14 no. 3
Type: Research Article
ISSN: 1093-4537

To view the access options for this content please click here
Article
Publication date: 24 October 2019

Tony Yan and Michael R. Hyman

Studies on cross-culture marketing often focus on either localization or globalization strategies. Based on data from pre-communist China (1912–1949), product hybridization

Abstract

Purpose

Studies on cross-culture marketing often focus on either localization or globalization strategies. Based on data from pre-communist China (1912–1949), product hybridization – defined as a process or strategy that generates symbols, designs, behaviors and cultural identities that blend local and global elements – emerges as a popular intermediate strategy worthy of further inquiry. After examining the mechanisms and processes underlying this strategy, a schema for classifying product hybridization strategies is developed and illustrated. The paper aims to discuss these issues.

Design/methodology/approach

Critical historical research method is applied to historical data and historical “traces” from pre-communist China’s corporate documents, memoirs, posters, advertisements, newspapers and secondhand sources.

Findings

Strategic interactions between domestic and foreign companies in pre-communist China fostered products and a city (Shanghai) containing Chinese and non-Chinese elements. Informed by historical traces and data from pre-communist China (1912-1949), a 2 × 2 classification schema relating company type (i.e. foreign or domestic) to values spectrum endpoint (i.e. domestic vs foreign) was formulated. This schema reflects the value of communication, negotiation and cultural (inter)penetration that accompanies cross-culture product flows.

Research limitations/implications

Cross-culture marketing strategies meant to help companies satisfy diverse marketplace interests can induce a mélange of product design elements. Because product hybridization reflects reciprocity between domestic and foreign companies that embodies multiple interests and contrasting interpretations of product meanings, researchers should examine globalization and localization synergistically.

Practical implications

Strategies adopted by domestic and foreign companies in pre-communist China (1912–1949) can help contemporary companies design effective cross-culture marketing strategies in a global marketplace infused with competing meanings and interests.

Originality/value

Examining historical strategies adopted in pre-communist China (1912–1949) can inform contemporary marketers’ intuitions. Understanding product hybridization in global marketplaces can improve marketing efficiency.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 32 no. 2
Type: Research Article
ISSN: 1355-5855

Keywords

Content available
Article
Publication date: 18 June 2021

Gustaf Kastberg Weichselberger and 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…

Abstract

Purpose

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 organizations. Consequently, the literature has to a lesser extent explored how accounting mediates hybrid settings (while also being mediated), and the role of disentanglements in such processes. In hybrid settings, objects are difficult to define, and measures and tools difficult to agree upon. However, the literature on hybrid accounting is inconclusive and indicates that accounting can potentially both stabilize and de-stabilize relations in a hybrid setting. The authors address the research question of how accounting emerges and manifests itself in a process of entangling and disentangling in a heterogeneous emerging hybrid setting.

Design/methodology/approach

The paper is based on a longitudinal qualitative case study of the implementation of social investments, a public sector calculative framework based on the logic of measuring long term and social and economic impact of prevention. Methodologically, the study was guided by actor-network theory. In total, 18 observations and 48 interviews were conducted.

Findings

The observation the authors make in their case study is that much effort was spent on both keeping things apart and tying elements together. What the authors add to the literature is an illumination of how the interplay between entanglements and disentanglements facilitated the design idea of social investments to be enacted as multiple semi-integrated and purified hybridizations. The authors describe different translation points, each representing a specific hybridization where elements were added, recombined and disentangled. Still, the translation points were not completely compartmentalized, but rather semi-integrated where associations were facilitated through active mediation, likeness and productiveness for each other.

Research limitations/implications

One limitation is the single case approach. A second limitation arises from the ANT approach to hybridity.

Practical implications

A practical implication of this paper is that in hybrid settings, the semi-integrated character may be interpreted as a strength because it allows the mobilization of heterogenous actors. However, this may also come at the cost of governability and raises further questions of managerial practices in hybrid settings.

Social implications

The paper suggests the potentially productive role of disentanglements in allowing multiple hybridizations to evolve in hybrid accounting settings.

Originality/value

The paper suggests the potentially productive role of disentanglements in allowing multiple stabilized hybridizations to evolve in hybrid accounting settings.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

To view the access options for this content please click here
Article
Publication date: 22 June 2021

Ida Schrøder, Emilia Cederberg and 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…

Abstract

Purpose

This paper investigates how different and sometimes conflicting approaches to performance evaluations are hybridized in the day-to-day activities of a disciplined hybrid organization–i.e. a public child protection agency at the intersection between the market and the public sector.

Design/methodology/approach

The paper is based on a one-year ethnography of how employees achieve to qualify their work as “good work” in situations with several and sometimes conflicting ideals of what “good work” is. Fieldwork material was collected by following casework activities across organizational boundaries. By combining accounting literature on hybridization with literature on practices of valuation, the paper develops a novel theoretical framework which allows for analyses of the various practices of valuation, when and where they clash and how they persist over time in everyday work.

Findings

Throughout the study, four distinct registers of valuation were identified: feeling, theorizing, formalizing and costing. To denote the meticulous efforts of pursuing good work in all four registers of valuation, the authors propose the notion of sequencing. Sequencing is an ongoing process of moving conflicting registers away from each other and bringing them back together again. Correspondingly, at the operational level of a hybrid organization, temporary compartmentalization is a means of avoiding clashes, and in doing so, making it possible for different and sometimes conflicting ways of achieving good results to continuously hybridize and persist together.

Research limitations/implications

The single-case approach allows for analytical depth, but limits the findings to theoretical, rather than empirical, generalizability. The framework the authors propose, however, is well-suited for mobilization and potential elaboration in further empirical contexts.

Originality/value

The paper provides a novel theoretical framework as well as rich empirical material from the highly political field of child protection work, which has seldomly been studied within accounting research.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

1 – 10 of over 1000