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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.

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.

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.

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

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.

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

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

This study aims to develop the understanding of learning processes related to the new ways of interacting in the enforced digital workplace over time.

A multiple, longitudinal case study of knowledge-based workers in three firms located in Sweden has been conducted from March 2020 to March 2023. In total, 89 interviews with 32 employees in three knowledge-based firms have been collected.

The study shows how the intricate interaction between rules and norms for interaction and work must be renegotiated as well as un- and relearned when the physical work environment no longer frames the work context. Furthermore, technology can be viewed as both an enable and a barrier, that is, technology has enhanced collaboration between organizational members yet also created social difficulties, for example, related to communication and interaction. The study emphasizes that individuals learned through trial and error. That is, they tried behaviors such as translating social interactions" to a digital arena, appraised the outcomes and modified the practices if the outcomes were poor.

The present study does have several limitations. First, it is based on interviews with respondents within three organizations in Sweden. To broaden and deepen the understanding of both organizational and learning, future studies can contribute by studying other contexts as well as using a mixed method approach in other countries.

Results from the study can provide a practical understanding of how the rapid change from working at the office to working from home using digital technologies can be understood and managed.

Contributions include combining interaction order and un- and relearning among organizational employees. This insight is important given that the rapid digital transformation of our society has changed how work is performed and how the future workplace will be both structured and organized.

In multi-sited ethnography, “following” (of, e.g. persons, objects and events) is used as a device to structure fieldwork. The purpose of this paper is to problematize and substantiate the notion of following, illustrating that, when adopting a “following” strategy, the endless number of potential trails one could follow may lead a fieldworker to be both everywhere and nowhere at once.

This paper is based on the experiences and insights derived from a multi-sited ethnography of the strategic collaborations that emerged after the Dutch healthcare reform of 2015. Fieldwork was conducted between 2015 and 2017, and consisted of participant observations, shadowing and interviews.

An approach well suited to studying the contemporary problems that cut across organizational boundaries, multi-sited ethnography is both valuable and more challenging due to: (1) the continuous need to negotiate access, which stimulates the researcher to reflect on his or her positionality in the field; (2) the inevitable pressure it puts on a researcher to “unfollow” their field(s) and to regain critical distance and (3) its perplexing ability to highlight the lack of a whole, unveiling instead a plethora of perspectives across sites which may or may not align.

This paper ends with three key considerations for future multi-sited research endeavours.

Although the metaphor of following can help to structure fieldwork, the practice of following in multi-sited ethnography is not as straightforward as it appears: there are countless potential “paths” to follow, and researchers themselves must decide which trails to choose and when to step back and “unfollow” their field(s).

Attempts to transform health systems have in many countries involved starting to pay healthcare providers through a DRG system, but that has involved managerial workarounds. Managerial workarounds have seldom been analysed. This paper does so by extending and modifying existing knowledge of the causes and character of clinical and IT workarounds, to produce a conceptualisation of the managerial workaround. It further develops and revises this conceptualisation by comparing the practical management, at both provider and purchaser levels, of hospital DRG payment systems in England, Germany and Italy.

We make a qualitative test of our initial assumptions about the antecedents, character and consequences of managerial workarounds by comparing them with a systematic comparison of case studies of the DRG hospital payment systems in England, Germany and Italy. The data collection through key informant interviews (N = 154), analysis of policy documents (N = 111) and an action learning set, began in 2010–12, with additional data collection from key informants and administrative documents continuing in 2018–19 to supplement and update our findings.

Managers in all three countries developed very similar workarounds to contain healthcare costs to payers. To weaken DRG incentives to increase hospital activity, managers agreed to lower DRG payments for episodes of care above an agreed case-load ‘ceiling' and reduced payments by less than the full DRG amounts when activity fell below an agreed ‘floor' volume.

Empirically this study is limited to three OECD health systems, but since our findings come from both Bismarckian (social-insurance) and Beveridge (tax-financed) systems, they are likely to be more widely applicable. In many countries, DRGs coexist with non-DRG or pre-DRG systems, so these findings may also reflect a specific, perhaps transient, stage in DRG-system development. Probably there are also other kinds of managerial workaround, yet to be researched. Doing so would doubtlessly refine and nuance the conceptualisation of the ‘managerial workaround’ still further.

In the case of DRGs, the managerial workarounds were instances of ‘constructive deviance' which enabled payers to reduce the adverse financial consequences, for them, arising from DRG incentives. The understanding of apparent failures or part-failures to transform a health system can be made more nuanced, balanced and diagnostic by using the concept of the ‘managerial workaround'.

Managerial workarounds also appear outside the health sector, so the present analysis of managerial workarounds may also have application to understanding attempts to transform such sectors as education, social care and environmental protection.

So far as we are aware, no other study presents and tests the concept of a ‘managerial workaround'. Pervasive, non-trivial managerial workarounds may be symptoms of mismatched policy objectives, or that existing health system structures cannot realise current policy objectives; but the workarounds themselves may also contain solutions to these problems.

Integration, that is, the coordination and alignment of tasks, is widely promoted as a means to improve hospital performance. A previous study examined integration and differentiation, that is, the extent to which tasks are segmented into subsystems, in a hospital's social network. The current study carries this research further, aiming to explain integration and differentiation by studying the rules and coordination mechanisms that agents in a hospital network use.

The current case study deepens the analysis of the social network in a hospital. All planning tasks and tasks for surgery performance were studied, using a naturalistic inquiry approach and a mixed method.

Of the 314 rules found, 85% predominantly exist in people's minds, 31% are in documents and 7% are in the information system. In the early planning stages for a surgery procedure, mutual adjustment based on hospital-wide rules is dominant. Closer to the day of surgery, local rules are used and open loops are closed through mutual adjustment, thus achieving integration. On the day of surgery, there is mainly standardization of work and output, based on hospital-wide rules. The authors propose topics for future research, focusing on increasing the hospital's robustness and stability.

This exploratory case study provides an overview of the rules and coordination mechanisms that are used for organizing hospital-wide logistics for surgery patients. The findings are important for future research on how integration and differentiation are effectively achieved in hospitals.

Using interview data from cadets (program participants) in the Reserve Officers’ Training Corp (ROTC), I examined the beliefs cadets have about obedience. I scrutinize their ideas about followership and leadership, adding to the discussion on romance of and ethical followership and demonstrating how many cadets fall somewhere in the middle with their beliefs about the role of their leaders and whether they should question, obey, and/ or disobey unethical or illegal orders.

The purpose of this paper is to make a conceptual argument for considering interactive work – i.e. work made up of micro-level exchanges or social interactions with third parties such as customers, patients or citizens – as a distinct analytical category in employment-related research. The argument is underpinned by the core role played by interactive work in valorisation.

This is a conceptual paper, with its argument based on key findings from the debates on symbolic interactionism, service work and interaction work. These are merged and combined with a valorisation perspective.

“Social interactions” and “work” have mostly been considered separately by theoretical sociology and the sociology of work. The author contends however that the two concepts should be viewed together, as social interactions at work are a constitutive feature of many occupations, jobs and tasks. This implies studying both exchange and social relationships between the different parties and their embeddedness in specific (multi-level) contexts. Moreover, there are two reasons why interactive work relates to specific working conditions: first, it involves customers or similar groups as third parties; second, it is key to valorisation. To systematically study interactive work, context-sensitive approaches spanning multiple (analytical) levels are recommended.

The article contributes to advancing the understanding of interactive work as a distinct form of work as yet under-theorised but deserving to be considered as a separate analytical category.

This paper explores flexible working practices (FWPs) and takes a critical view that argues a need to consider not only access to digital technological resources but also the vast array of factors that constrain one’s ability to use technology for its intended benefits, as constituting the digital divide post-COVID-19 lockdown.

Using a critical evaluation of the extant literature, we engage in a conceptual undertaking to develop theoretical propositions that form the basis for future empirical undertakings. To theoretically ground the arguments raised, we deploy the ontological lens of actor-network theory to illuminate the socio-technical dimensions of the digital divide in light of FWPs.

Since the COVID-19 pandemic, the need to adopt socially distanced work practices has become a reality for many organisations. We find that the adoption of FWPs, enabled by digital technologies, simultaneously signals hidden inequalities. We also develop a conceptual framework which depicts user responses in different technology environments that can either be limiting or enabling for individuals’ work productivity.

With regards to the digital divide, attention has often focused on access to digital technologies, as the term “digital divide” portrays. The implication is that the array of factors and resources that individuals are heterogeneously networked to, which also constitute the digital divide, is often taken for granted. We take a different ontological view that brings to the fore other factors at play within an individual’s network of relations.

本文擬探索彈性工作安排,並以批判性的觀點、去論證當我們探討2019冠狀病毒病封鎖解除後的數字鴻溝究竟是由什麼組成時,我們必須考慮數字技術資源的使用權限,以及關注各個有關的因素,因這些因素限制了我們從應用技術獲得預期效益的能力。

我們對現存文獻作批判性的評價,藉此參與一項概念性的工作,以便能建立可以成為將來實證性工作基礎的理論命題;為使提出的論點能得到理論上的依據,我們使用行動者網絡理論的本體論鏡頭,去闡明鑒於彈性工作安排的數字鴻溝的各個社會技術維度。

由於2019冠狀病毒病大爆發的關係,許多機構和組織都因實際情況而需採用保持社交距離的工作安排。我們發現、當我們採用有賴數字技術的發展而成行的彈性工作安排時,我們同時也會使不為人知的不平等狀況浮現出來;我們也注意到、不同的技術環境會限制個人的工作生產力,又或相反地助其建立工作生產力;就此,我們建立了一個可以描繪就這些不同的技術環境、用戶會如何回應的概念框架。

就數字鴻溝而言,人們的關注總放在數字技術使用權限的差異上,就如數字鴻溝這個術語所塑造的形象一樣。這種關注可能帶來的影響是即使有不同的因素和資源、即使個人會以各種形式與不同的因素和資源聯繫起來,而這些因素和資源構成了數字鴻溝,人們卻把這些因素和資源視為理所當然。我們採用不同的本體論觀點,希望藉此使個人關係網絡內起著作用的其它因素能突顯出來、免被忽視。

The aim of this study was to identify interventions for and mechanisms of the digital transformation of purchasing and supply management (PSM) processes. The digital transformation of tactical and operational PSM processes has often progressed slowly despite the solid knowledge of advanced technologies.

This study used a qualitative exploratory approach based on 14 interviews with PSM executives from firms that are continuously working toward using advanced technologies in their PSM processes but have not yet gained full strategic benefits from digital transformation.

This study formulates five propositions regarding interventions and mechanisms that can positively influence the digital transformation of PSM processes. The main intervention in this regard is the renewal of data infrastructure, including platforms. PSM-related data should meet needs from both tactical and operational viewpoints. When applications serve as a source of data, they support digital transformation. Mechanisms such as supplier measurement and process improvement are outcomes of the digital transformation of PSM processes.

This study highlights the importance of common data sets for tactical and operational purchasing. These purchasing data should be owned and served by a cross-functional team. To create this interoperability, a firm needs global governance of open standards.

This study makes a theoretical contribution to the discussion of what kind of interventions positively influence on the digital transformation of PSM processes. Specifically, this study explains the integration needs of data and applications.

This paper investigates the ways managing directors (MDs) in small and medium-sized enterprises (SMEs) involve employees in strategic conversations. The paper examines how managers interact with employees in strategic conversations, and why the managers do so (or do not), to generate empirically grounded knowledge about the nature of internal openness in SMEs.

This study employs a general inductive approach and is based on in-depth interviews with 60 Swedish MDs with development and growth ambitions.

The paper develops a model of employee involvement in strategic conversations based on the nature and intensity of the MD–employee interaction. A key finding is that SMEs exhibit wide variation in terms of employee involvement, from virtually no employee involvement to, in some cases, far-reaching company democracy. The reasons for this variation are complex, but personal preferences and company size are shown to have an impact, as does, to some degree, ownership structure. In contrast to existing research, the limitations and drawbacks of involving employees in strategic conversations are outlined.

The study provides important insight into MDs' views and practices of internal openness in strategic conversations in SMEs. A model of employee involvement in strategic processes is outlined, and potential limitations of internal openness are highlighted.