Abstract
PurposeDrawing upon theoretical insights on value creation perspectives, the authors aim to advance the understanding of performance and accountability in different hybrid organisations.Design/methodology/approachThe authors conceptualise common theoretical origins of hybrid organisations and how they create and enact value, by reflecting on the Accounting, Auditing and Accountability Journal (AAAJ) special issue articles. Furthermore, the authors propose an agenda for future research into accounting, performance and accountability for hybrid organisations.FindingsHybrid organisations can be conceptualised through their approaches to value creation (mixing, compromising and legitimising). This article provides a more detailed understanding of accounting, performance and accountability changes in hybrid organisations.Practical implicationsThis contribution also has relevant practical implications for actors, such as politicians, managers, professionals, auditors, controllers and accountants, encased in various hybrid organisations, policy contexts and multi-faceted interfaces between public, private and civil society.Originality/valueHybridity lenses reveal novel connections between different types of hybrid organisations and how they create and enact multiple values.
Highlights
IntroductionGoverning global problems, such as combating climate change, surviving pandemics, alleviating social exclusion or developing sustainable cities, has become a collaborative
Governing global problems, such as combating climate change, surviving pandemics, alleviating social exclusion or developing sustainable cities, has become a collaborative© Giuseppe Grossi, Jarmo Vakkuri and Massimo Sargiacomo
To conceptualise value-creation efforts in the hybrid types of the AAAJ special issue, we refer to three mechanisms for understanding the impacts of hybridity on both value creation processes and organisations that pursue value generation under the pressures of distinct logics, performativities and accountabilities
Summary
Governing global problems, such as combating climate change, surviving pandemics, alleviating social exclusion or developing sustainable cities, has become a collaborative. We refer to the interplay among public, private and civil society via distinct modes of ownership, parallel but often competing and even conflictual institutional logics, diverse funding bases and various forms of social and institutional control (Kreps and Monin, 2011; Skelcher and Smith, 2015; Grossi et al, 2017) We discuss those inter-organisational relationships, roles, calculative practices and performance measurement systems that operate in the interface between public, private and civil society sectors and have to balance between potentially conflicting goals, institutional pressures and inter-institutional complexities (Hopwood, 1996; Pache and Santos, 2013; Skelcher and Smith, 2015; Kastberg Weichselberger and Lagstr€om, 2019; Conrath-Hargreaves and Wu€stermann, 2019). Legitimising value concerns justifying the past activities of hybrid organisations and recognising that value is created through the processes of legitimisation (Vakkuri and Johanson, 2020; Vakkuri et al, 2021)
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