Accounting and Accountability in Hybrid Organisations: A Micro-Level Perspective

32 Pages Posted: 23 Apr 2024

See all articles by Giuseppe Grossi

Giuseppe Grossi

Kristianstad University

Aziza Laguecir

EDHEC Business School - Department of Accounting

Laurence Ferry

University of Durham

Basil P. Tucker

University of South Australia

Abstract

Hybrid organisations are arrangements that use different resources, governance structures and logics derived from different sectors (public, private, for-profit and non-profit third sector) with divergent aims, values and actors. Hybridity is a multi-dimensional concept and can be referred to on multiple levels: macro level (national or supranational), meso level (organisation), or micro level (individuals or groups). This article reviews the existing literature on accounting and accountability in hybrid organisations, situates the articles of this Special Issue and identifies avenues for further research. The literature review shows that a growing number of studies focus on the hybridisation of different hybrids and accounting and accountability practices, with a micro-level perspective that focuses on individual actors with divergent values and thus act according to multiple logics.

Keywords: Accountability, Accounting, Hybridisation, Actors, Agency, Values

Suggested Citation

Grossi, Giuseppe and Laguecir, Aziza and Ferry, Laurence and Tucker, Basil P., Accounting and Accountability in Hybrid Organisations: A Micro-Level Perspective. Available at SSRN: https://ssrn.com/abstract=4804019 or http://dx.doi.org/10.2139/ssrn.4804019

Giuseppe Grossi (Contact Author)

Kristianstad University ( email )

S-291 88 Kristianstad
Sweden

Aziza Laguecir

EDHEC Business School - Department of Accounting ( email )

France

Laurence Ferry

University of Durham ( email )

Durham
United Kingdom

Basil P. Tucker

University of South Australia ( email )

37-44 North Terrace
Adelaide SA 5000, South Australia 5001
Australia

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