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Contemporary organisational landscapes offer opportunities for hybrids to thrive. Public–private partnerships (PPPs) are one thriving hybrid form incorporating the use of resources and/or structures from both public and private sectors. The study examines the impact of such a hybrid structure on governance and accountability mechanisms in a context of institutional complexity.

This study uses an approach that draws on institutional logics and hybridity to examine governance arrangements in the PPP policy created for the delivery of UK schools. Unusually, it employs a comparative case study of how four local governments implemented the policy. It draws on a framework developed by Polzer et al. (2017) to examine the level of engagement between multiple logics and hybrid structures and applies this to the delivery of governance and accountability for public money.

The Polzer et al. framework enables a study of how the nature of hybrids can vary in terms of their governance, ownership and control relations. The findings show how the relationships between levels of engagement of multiple logics and hybrid structures can impact on governance and accountability for public money. Layering and blending combinations led to increased adoption of private sector accountability structures, whilst a hybrid with parallel co-existence of community and market logics delivered a long-term governance structure.

The paper examines the operation of hybrids in a complex education PPP environment in only four local governments and therefore cannot provide representative answers across the population as a whole. However, given the considerable variation found across the four examples, the paper shows there can be significant differentiation in how multiple logics engage at different levels and in varying combinations even in the same hybrid setting. The paper focuses on capital investment implementation and its evaluation, so it is a limitation that the operational stage of PPP projects is not studied.

The findings have political relevance because the two local government bodies with more robust combinations of multiple logics were more successful in getting funds and delivering schools in their geographical areas.

The study extends Polzer et al.'s (2017) research on hybridity by showing that there can be significant differentiation in how multiple logics engage at different levels and in varying combinations even in what was planned to be the same hybrid setting. It shows how in situations of institutional complexity certain combinations of logics lead to differentiation in governance and accountability, creating fragmented focus on the related public accountability structures. This matters because it becomes harder to hold government to account for public spending.

The purpose of this paper is to examine the accounting and governance of public private partnerships (PPPs) that are structured as joint venture partnerships. Drawing on Giddens’ structuration theory, the paper examines how human agents interact with these joint venture structures and analyses the effects on financial disclosures and public accountability for taxpayers’ investments.

The authors adopt a cross-case analysis to investigate two such PPP schemes, which form part of the UK’s programme of investment in primary healthcare, known as the Local Improvement Finance Trust (LIFT) policy. The authors employ a combination of interviews and analysis of financial statements and publicly available official documents.

The corporate structure of these LIFT schemes is very complicated so that the financial accounting is opaque. The implication is that the joint venture mechanism cannot be relied upon to deliver transparency of reporting. The paper argues that the LIFT structures are deliberately constructed by human agents to act as barriers to transparency about public expenditure.

The financial reporting undermines public accountability and transparency as both are necessarily restricted. Policy makers should pay attention to not only the private sector technologies but also the manner in which structures are used to reduce transparency and consequently undermine public accountability.

The paper provides detailed analysis from the perspective of structuration theory to show how human agents use structures to impact on financial reporting and public accountability.

This paper aims to address the gap within the public accountability literature with regard to emerging economies and add to knowledge about how accountability is understood and how it plays out in practice in the context of public sector reform. While prior literature has focussed on the resource dependence of emerging nations, this paper examines the practice of public accountability in a non-resource-dependent emerging economy.

In a non-resource-dependent nation, we used a framework based on institutional theory but also draw upon the notion that international financial institutions act in an imperialist way to maintain their relationship with the country. The paper develops a concept of subtle coercion to explain the findings in relation to public accountability reform. The paper examines three reforms introduced and partially implemented in Nigeria: a local initiative that fits well with local understandings of what public accountability is and two imported initiatives that rely upon Western notions of accountability. The research method is a qualitative case study.

The paper reveals the ways in which accountability reform is complex and subtle. Local understanding of what accountability is led to perceptions that a locally designed reform had enjoyed some success, even though by its own admission Nigeria’s public sector still has a long distance to travel in terms of international notions of public accountability.

The research is based in a single country which allows for in-depth study but limits the ability to generalise findings.

This case shows that specific and dynamic features of the political and economic environment can influence the nature of public accountability reform in a way which is not predictable or linear.

The objective of this paper is to investigate the emergence of corporate political activities (CPAs) in the form of social responsibility in the banking sector in Bangladesh. The use of institutional logics allows the authors to explore not only the motivations underlying this sudden shift in corporate approach towards corporate social reporting (CSR) disclosure but also to investigate whether a logical plurality exists in this new approach.

The analysis is based on 21 in-depth interviews with policymakers, regulatory bodies and top management and members of boards of directors in the banking sector.

The findings of this study are both consistent with and different to those of Uddin et al. (2018). While their findings show that Bangladeshi companies engage in CSR activities primarily to demonstrate their allegiance with the ruling political regime driven by notions of traditionalism, this study’s findings show the existence of a logical pluralism across industries in the manner they engage with CSR activities and disclosures. In addition to the dominant market logic, the authors also find the co-existence of community and family logics shaping the nature of CSR disclosures made by banking companies in Bangladesh.

The authors contribute to the accounting and management literature by providing first-hand evidence of the motivations underlying the emergence of CPAs in the context of a developing country. The adoption of an alternative theoretical framework allows the authors to identify the multiple logics that dictate corporate attitude towards CSR engagement and disclosure.

The UK government argues that the benefits of public private partnership (PPP) in delivering public infrastructure stem from transferring risks to the private sector within a structure in which financiers put their own capital at risk, and the performance‐based payment mechanism, reinforced by the due diligence requirements imposed by the lenders financing the projects. Prior studies of risk in PPPs have investigated “what” risks are allocated and to “whom”, that is to the public or the private sector. The purpose of this study is to examine “how” and “why” PPP risks are diffused by their financiers.

This study focuses on the financial structure of PPPs and on their financiers. Empirical evidence comes from interviews conducted with equity and debt financiers.

The findings show that the financial structure of the deals generates risk aversion in both debt and equity financiers and that the need to attract affordable finance leads to risk diffusion through a network of companies using various means that include contractual mitigation through insurance, performance support guarantees, interest rate swaps and inflation hedges. Because of the complexity this process generates, both procurers and suppliers need expensive expert advice. The risk aversion and diffusion and the consequent need for advice add cost to the projects, impacting on the government's economic argument for risk transfer.

The expectation inherent in PPP is that the private sector will better manage those risks allocated to it and because private capital is at risk, financiers will perform due diligence with the ultimate outcome that only viable projects will proceed. This paper presents empirical evidence that raises questions about these expectations.

Applying sociological and developmental theoretical perspectives to educational policy issues, this study analyzed data from 7,710 children from low-income families in the Early Childhood Longitudinal Study-Kindergarten Cohort. The goal was to examine how much the association between phonics instruction in kindergarten classrooms and children’s reading achievement during the first year of school in the low-income population would depend on whether children had previously attended preschool as well as the socioeconomic composition of their elementary schools. Lagged linear models with a series of sensitivity tests revealed that this association was strongest among children from low-income families who had not attended preschool and then enrolled in socioeconomically disadvantaged elementary schools and among children from low-income families who had attended preschool and then enrolled in socioeconomically advantaged elementary schools. These findings demonstrate how insights into educational inequality can be gained by situating developing children within their proximate ecologies and institutional settings, especially looking to the match between children and their contexts. They are especially relevant to timely policy discussions of early childhood education programs, classroom instructional practices, and school desegregation.

Research examining the experiences of women in the workplace has, to a large extent, neglected the unique stressors pregnant employees may experience. Stress during pregnancy has been shown consistently to lead to detrimental consequences for the mother and her baby. Using job stress theories, we develop an expanded theoretical model of experienced stress during pregnancy and the potential detrimental health outcomes for the mother and her baby. Our theoretical model includes factors from multiple levels (i.e., individual, interpersonal, sociocultural, and community) and the role they play on the health and well-being of the pregnant employee and her baby. In order to gain a deeper understanding of job stress during pregnancy, we examine three pregnancy-specific organizational stressors (i.e., perceived pregnancy discrimination, pregnancy disclosure, and identity-role conflict) that are unique to pregnant employees. These stressors are argued to be over and above the normal job stressors experienced and they are proposed to result in elevated levels of experienced stress leading to detrimental health outcomes for the mother and baby. The role of resilience resources and learning in reducing some of the negative outcomes from job stressors is also explored.

Workers in the United States who lose their job may benefit from temporary assistance programs and may apply for Disability Insurance (DI) and Supplemental Security Income (SSI). We measure whether participation in four temporary assistance programs (Temporary Assistance for Needy Families (TANF), Supplemental Nutrition Assistance Program (SNAP), Unemployment Insurance (UI), and Temporary Disability Insurance programs (TDI)) influence application for DI, SSI, and re-employment. We instrument temporary assistance participation using variation in policies across states and over time. Results from our instrumental variables models suggest that increased access to UI benefits reduces applications for DI. This result is robust to different sensitivity checks. We also find less robust evidence that UI participation increases the probability of return to work and reduces the probability of claiming SSI benefits. In contrast, some of our results suggest a positive effect of SNAP participation on claiming SSI.

It is predicted that by the year 2050, Latinos will make up approximately 30% of the U.S. population. Although the high school completion rate for Latinos has increased over the years, only 44% of these students transition into college. Latinos are faced with numerous obstacles as they try to navigate the college pipeline such as being more likely to attend high poverty secondary schools and have parents with little experience with college education. Despite these challenges, many Latino students continue to be academically successful. From 2009 to 2010, there was a 24% growth in Hispanic enrollment, a higher increase than any other ethnic group. It is important to note that much of this enrollment growth has been at community colleges with 46% of Latino students matriculating to two-year institutions. Latinos are still the least likely to complete a bachelor’s degree. While nearly 39% of white 25- to 29-year-olds completed a four-year degree in 2010, only 13% of Latinos did the same. Thus, it is important to identify factors that may influence the high school to college transition for Latino youth, as well as factors that impact college completion. This chapter explores these issues as a function of the academic and family culture that support the development of achievement in Latino youth. We highlight the important differences in those that matriculate to community college and those to four-year colleges.