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A key challenge for hybrid organizations is managing to recombine the different institutional logics they incorporate while navigating complex, fast-changing environments. To examine how hybrids address this issue, the authors analyze the evolution of the Italian fiscal police – the Guardia di Finanza – from its foundation in 1862. Building on this unique case of a fiscal law enforcement agency that incorporates public fiscal and military logics, the authors propose that hybrid organizations can integrate the different logics they incorporate on the basis of four mechanisms. The mechanisms of upward and downward vertical integration trigger the integration of different logics throughout the entire organization. Integrated horizontal task extension and integrated horizontal competency extension enable an organization to manage a broader range of tasks while it develops the competencies that environmental complexity demands. These four mechanisms interact and, when properly managed, reinforce each other. With this chapter, the authors contribute to research on the processual nature of organizational hybridity and to broader research on the role of structures and competencies in dealing with environmental complexity.

This paper aims to investigate the effect of institutional logics on the intended resource coordination and integration in extended enterprises (EEs).

The qualitative multiple case study approach collected data from three EEs and their hierarchical organizational context in the restructured and privatized railway sector of the Netherlands by observing 40 meetings, conducting 31 semi-structured interviews and 9 feedback meetings and perusing organizational documents.

Performance and professional logics characterized the EEs and their hierarchical organizational context. Aligning these logics failed to support the resource coordination and integration in the EEs because of the logics’ resource-centric nature. The co-creation logic in one of the EEs mitigated this resource centrism by addressing the resource personifications and representations of the professional and performance logics. Business unit representatives having hierarchically overlapping organizational positions supported this change process by offering protection from resource-centric logics.

The chosen research design limits the generalization of the findings but reveals new scientific and practical insights on the role of institutional logics for sustaining EEs.

The various EE business-units, but especially their contract and concession authorities, need to realize the crippling effect of resource-centric logics on sustaining an EE. Becoming aware of the resource personifications and representations of these logics can assist in addressing their negative effects.

No previous studies have empirically investigated the effect of institutional logics on the intended resource coordination and integration in EEs.

The purpose of this paper is to introduce a transformative service logic-based framework designed to help researchers and practitioners better understand resource integration in liminal periods.

Using netnography, we show how consumers across four countries integrate resources, adopting different value creation practices following natural disasters.

The authors’ novel framework extends current conceptualizations of social and economic exchange. Following a natural disaster, a state of ‘liminality’ occurs when the market economy is temporarily displaced by the moral economy, transitioning to a new transformative service logic.

Important implications for theory and practice are discussed.

This research proposes an organizing framework comparing the market economy logic and moral economy logic with the new transformative service logic.

A Swedish framework law has enabled integration between public agencies in vocational rehabilitation. With the support of this law, coordination associations can be formed to fund and organize joint activities. The purpose of this study is to describe and analyze how the law has been interpreted and translated into local coordination associations and how local institutional logics have developed to guide the organization of these associations.

Data was collected through observations of meetings within two coordination associations and supplemented with documents. The material was analyzed by compilation and examination of data from field notes, whereupon the most important aspects were crystallized and framed with institutional organization theory.

Two different translations of the law were seen in the associations studied: the association as an independent actor, and as an arena for its member organizations. Two subsequent institutional logics have developed, influencing decisions on autonomy, objectives and rationality for initiating and organizing in the two associations and their activities. The institutional logics are circular, further enhancing the different translations creating different forms of integration.

Both forms of integration are legitimate, but the different translations have created integration with different degrees of autonomy in relation to the member organizations. Only a long‐term analysis can show whether one form of integration is more functional than the other.

This article is based on an extensive material providing insights into a form of interorganizational integration which has been scarcely researched. The findings show how different translations can influence the integration of welfare services.

Integration between primary and secondary healthcare services and institutions has been at the core of health policy in Scandinavian countries over the last decade. This paper is based on an explorative case study of recent reforms in the healthcare sector and their outcomes in Denmark, Norway and Sweden. We discuss the possibilities of and problems for integrating the healthcare sector through the coordination mechanisms of hierarchy, market and network. The paper also discusses whether the institutional logic of the healthcare field is moving from a dual logic of ‘cure’ and ‘care’ towards a unifying logic of ‘integrated care’. We find that although the organisational principles that regulate the relationship between actors in the healthcare field in the three countries have changed, the challenge of achieving a mix of coordinative mechanisms that promote, rather than weaken, integration remains. However, the new organisational and regulative arrangements are an arena for increased interaction and collaboration between the actors, and thus a foundation for change towards the institutional logic of integrated health care.

This study examines how carbon tools, including carbon accounting and management tools, can be created, used, modified and linked with other traditional management controls to materialise and effectuate organisations’ response strategies to multiple interacting logics in carbon management and the role of sustainability managers in these processes.

This study utilises the construct of accounting toolmaking, which refers to practices of adopting, adjusting and reconfiguring accounting tools to unfold how carbon tools are used as means to materialise responses to multiple interacting carbon management logics. It embraces a field study approach, whereby 38 sustainability managers and staff from 30 organisations in New Zealand were interviewed.

This study finds that carbon toolmaking is an important means to materialise and effectuate organisations’ response strategies to multiple interacting carbon management logics. Four response strategies are identified: separation, selective coupling, combination and hybridisation. Adopting activity involves considering the additionality, detailing, localising and cascading of carbon measures and targets and their linkage to the broader carbon management programme. In adjusting carbon tools, organisations adapt the frequency and orientation of carbon reporting, intensity of carbon monitoring and breadth of carbon information sharing. Through focusing on either procedural sequencing, assimilating, equating or integrating, toolmaking reconfigures the relationship between carbon tools and traditional management control systems. Together, these three toolmaking activities can be configured differently to construct carbon tools that are fit for purpose for each response strategy. These activities also enact certain roles on sustainability managers in the process of representing, communicating and/or transferring carbon information knowledge, which also facilitate different response strategies.

The study demonstrates the various carbon toolmaking practices that allow organisations to handle the multiple interacting logics in carbon management. The findings provide suggestions for organisations on how to adopt, adjust and reconfigure carbon tools to better embed the ecological logic in organisations’ strategies and operations.

The authors identify how carbon toolmaking materialises and effectuates organisations’ responses to multiple interacting logics in carbon management.

This paper reviews management control literature which draws on the institutional logics perspective as the theoretical lens to understand the current grounding of this perspective on management control research. It identifies gaps in the current literature and offers possible future research directions.

For the purpose of this paper, five search engines (ABI INFORM, EBSCO, Emerald insight, JSTOR and Science Direct) were consulted, and 35 papers across 16 journals, which specifically fall within the area of management controls and institutional logics, were reviewed.

The review revealed that the institutional logics perspective has provided theoretical anchoring to management control-related areas such as budgeting, performance management and control tools in organizations. The extant studies have either used institutional logics as a single theoretical perspective or have integrated it with other theories such as neo-institutional theory, agency theory and structuration theory. The research settings of the papers span across firm level, industry level and government organizations and non-profit organizations. Most of the studies have used the qualitative case study approach, whereas a few have taken the mixed method research design.

Although there are a number of review papers in the area of management controls as well as on institutional theory in general, such reviews have not specifically been focused on the institutional logics perspective, which is a significant development within institutional theory, having provided theoretical backing to a wide range of management control studies over the years. Addressing this omission, this paper provides important insights for future researchers on what research has been done using the lens of institutional logics and what else is worth doing. In that sense, this paper contributes to the domain of management control research, as well as to the development of institutional theory in general and the institutional logics perspective in particular.

Economic and market conditions have resulted in the use of commercial jet transport airplanes well beyond their design service objective (DSO). Air transport industry consensus is that older jet transport airplanes will continue to be in service despite an anticipated substantial increase in the required maintenance. Based on economical considerations, established operators may replace their airplanes beyond DSO with new ones. At the same time these older airplanes are sold to operators with little or no knowledge and experience of the aging airplane maintenance programs. Discusses the damage tolerance concept, its relation to airplane age and its evolution that is fail‐safe to damage tolerance based maintenance certification for jet transport airplanes. Also, this paper will discuss a process for upgrading structural inspection programs for older airplanes to damage tolerance standard per MSG‐3 Rev. 2 analysis. Finally, sub‐surface corrosion on principal airplane structures and its effect on airplane safety will be discussed.

In an international context, public management arrangements differ significantly from country to country, and also regionally and locally. One reason for these differences may be different civic cultures with differing views of the state and its institutions. This may appear to be obvious, but it is highly important when public management reform models are proposed and transferred from one country to others such as was the case (and still is to some extent – especially from developed to developing nations) with, for example, the new public management. Scholars in public management, as well as international practitioners, should be aware of the impact culture has on the possibilities and limits of concept transfer between different organizations and jurisdictions.