IDEAS home Printed from https://ideas.repec.org/a/eee/bracre/v54y2022i5s0890838922000622.html
   My bibliography  Save this article

Academic entrepreneurial hybrids: Accounting and accountability in the case of MegaRide

Author

Listed:
  • Spanò, Rosanna
  • Grossi, Giuseppe
  • Landi, Giovanni Catello

Abstract

The current paper focuses on how multiple values shape accounting and accountability practices in hybrid organizations. It concentrates on the complex domain of academic spin-offs, more fully described as hybrid knowledge-intensive organizations, aiming to understand how accounting and accountability practices can be constitutive of hybrid academic entrepreneurial logics and identities and how these, in turn, favor the development of accounting and accountability practices. The study employs a theoretically informed in-depth single case study of the academic spin-off MegaRide of the University of Naples Federico II (Italy) for the period January to May 2021. The findings show how, in MegaRide, hybrid academic entrepreneurial identities emerged at both the individual and organizational levels, leading to successful technology transfer, with an undeniable impact on the local context and society.

Suggested Citation

  • Spanò, Rosanna & Grossi, Giuseppe & Landi, Giovanni Catello, 2022. "Academic entrepreneurial hybrids: Accounting and accountability in the case of MegaRide," The British Accounting Review, Elsevier, vol. 54(5).
    • Handle: RePEc:eee:bracre:v:54:y:2022:i:5:s0890838922000622
    DOI: 10.1016/j.bar.2022.101130
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0890838922000622
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.bar.2022.101130?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Mouritsen, Jan & Hansen, Allan & Hansen, Carsten Ørts, 2009. "Short and long translations: Management accounting calculations and innovation management," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 738-754, August.
    2. Etzkowitz, Henry & Webster, Andrew & Gebhardt, Christiane & Terra, Branca Regina Cantisano, 2000. "The future of the university and the university of the future: evolution of ivory tower to entrepreneurial paradigm," Research Policy, Elsevier, vol. 29(2), pages 313-330, February.
    3. Mustar, Philippe & Renault, Marie & Colombo, Massimo G. & Piva, Evila & Fontes, Margarida & Lockett, Andy & Wright, Mike & Clarysse, Bart & Moray, Nathalie, 2006. "Conceptualising the heterogeneity of research-based spin-offs: A multi-dimensional taxonomy," Research Policy, Elsevier, vol. 35(2), pages 289-308, March.
    4. Niamh Brennan & Doris Merkl-Davies & Annika Beelitz, 2013. "Dialogism in Corporate Social Responsibility Communications: Conceptualising Verbal Interaction Between Organisations and Their Audiences," Journal of Business Ethics, Springer, vol. 115(4), pages 665-679, July.
    5. Todd Davey & Sue Rossano & Peter Sijde, 2016. "Does context matter in academic entrepreneurship? The role of barriers and drivers in the regional and national context," The Journal of Technology Transfer, Springer, vol. 41(6), pages 1457-1482, December.
    6. Dan Kärreman & Stefan Sveningsson & Mats Alvesson, 2002. "The Return of the Machine Bureaucracy? - Management Control in the Work Settings of Professionals," International Studies of Management & Organization, Taylor & Francis Journals, vol. 32(2), pages 70-92, January.
    7. Shaker A. Zahra & Els Van de Velde & Bárbara Larrañeta, 2007. "Knowledge conversion capability and the performance of corporate and university spin-offs," Industrial and Corporate Change, Oxford University Press and the Associazione ICC, vol. 16(4), pages 569-608, August.
    8. Colombo, Massimo G. & Piva, Evila, 2012. "Firms’ genetic characteristics and competence-enlarging strategies: A comparison between academic and non-academic high-tech start-ups," Research Policy, Elsevier, vol. 41(1), pages 79-92.
    9. Lode De Waele & Tobias Polzer & Arjen van Witteloostuijn & Liselore Berghman, 2021. "“A little bit of everything?” Conceptualising performance measurement in hybrid public sector organisations through a literature review," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 33(3), pages 343-363, March.
    10. Hall, Matthew & Millo, Yuval & Barman, E, 2015. "Who and what really counts? Stakeholder prioritization and accounting for social value," LSE Research Online Documents on Economics 62354, London School of Economics and Political Science, LSE Library.
    11. Matthew Hall & Yuval Millo & Emily Barman, 2015. "Who and What Really Counts? Stakeholder Prioritization and Accounting for Social Value," Journal of Management Studies, Wiley Blackwell, vol. 52(7), pages 907-934, November.
    12. Hyndman, Noel & McConville, Danielle, 2018. "Trust and accountability in UK charities: Exploring the virtuous circle," The British Accounting Review, Elsevier, vol. 50(2), pages 227-237.
    13. Gloria Agyemang & Jane Broadbent, 2015. "Management control systems and research management in universities," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(7), pages 1018-1046, September.
    14. Hall, Matthew & O'Dwyer, Brendan, 2017. "Accounting, non-governmental organizations and civil society: The importance of nonprofit organizations to understanding accounting, organizations and society," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 1-5.
    15. Henk J. ter Bogt & Robert W. Scapens, 2012. "Performance Management in Universities: Effects of the Transition to More Quantitative Measurement Systems," European Accounting Review, Taylor & Francis Journals, vol. 21(3), pages 451-497, February.
    16. Florian Gebreiter & Nunung Nurul Hidayah, 2019. "Individual responses to competing accountability pressures in hybrid organisations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(3), pages 727-749, April.
    17. Martin Messner, 2009. "The Limits of Accountability," Post-Print hal-00486747, HAL.
    18. Luca Mongelli & Francesco Rullani & Tommaso Ramus & Tomislav Rimac, 2019. "The Bright Side of Hybridity: Exploring How Social Enterprises Manage and Leverage Their Hybrid Nature," Journal of Business Ethics, Springer, vol. 159(2), pages 301-305, October.
    19. Garry Carnegie & Lee Parker & Eva Tsahuridu, 2021. "It's 2020: What is Accounting Today?," Australian Accounting Review, CPA Australia, vol. 31(1), pages 65-73, March.
    20. Todd Davey & Sue Rossano & Peter van Der Sijde, 2016. "Does context matter in academic entrepreneurship? The role of barriers and drivers in the regional and national context," Post-Print hal-02419012, HAL.
    21. Messner, Martin, 2009. "The limits of accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 918-938, November.
    22. repec:eme:aaaj00:09513579810231439 is not listed on IDEAS
    23. Ericka Costa & Michele Andreaus, 2020. "Social impact and performance measurement systems in an Italian social enterprise: a participatory action research project," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 33(3), pages 289-313, July.
    24. Simon Mosey & Mike Wright, 2007. "From Human Capital to Social Capital: A Longitudinal Study of Technology–Based Academic Entrepreneurs," Entrepreneurship Theory and Practice, , vol. 31(6), pages 909-935, November.
    25. Erin I. Castellas & Wendy Stubbs & Véronique Ambrosini, 2019. "Responding to Value Pluralism in Hybrid Organizations," Journal of Business Ethics, Springer, vol. 159(3), pages 635-650, October.
    26. Jain, Sanjay & George, Gerard & Maltarich, Mark, 2009. "Academics or entrepreneurs? Investigating role identity modification of university scientists involved in commercialization activity," Research Policy, Elsevier, vol. 38(6), pages 922-935, July.
    27. repec:eme:aaaj00:aaaj-10-2020-4972 is not listed on IDEAS
    28. Galina Goncharenko, 2019. "The accountability of advocacy NGOs: insights from the online community of practice," Accounting Forum, Taylor & Francis Journals, vol. 43(1), pages 135-160, January.
    29. Abdullah, Aminah & Khadaroo, Iqbal & Napier, Christopher J., 2018. "Managing the performance of arts organisations: Pursuing heterogeneous objectives in an era of austerity," The British Accounting Review, Elsevier, vol. 50(2), pages 174-184.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Stefan Marc Hossinger & Xiangyu Chen & Arndt Werner, 2020. "Drivers, barriers and success factors of academic spin-offs: a systematic literature review," Management Review Quarterly, Springer, vol. 70(1), pages 97-134, February.
    2. Mauro Sciarelli & Giovanni Catello Landi & Lorenzo Turriziani & Mario Tani, 2021. "Academic entrepreneurship: founding and governance determinants in university spin-off ventures," The Journal of Technology Transfer, Springer, vol. 46(4), pages 1083-1107, August.
    3. Einar Rasmussen & Mike Wright, 2015. "How can universities facilitate academic spin-offs? An entrepreneurial competency perspective," The Journal of Technology Transfer, Springer, vol. 40(5), pages 782-799, October.
    4. Christian Sandström & Karl Wennberg & Martin W. Wallin & Yulia Zherlygina, 2018. "Public policy for academic entrepreneurship initiatives: a review and critical discussion," The Journal of Technology Transfer, Springer, vol. 43(5), pages 1232-1256, October.
    5. Kaiser, Ulrich & Kuhn, Johan Moritz, 2019. "Who Founds? An Analysis of University and Corporate Startup Entrepreneurs Based on Danish Register Data," IZA Discussion Papers 12191, Institute of Labor Economics (IZA).
    6. B. Urban & J. Chantson, 2019. "Academic entrepreneurship in South Africa: testing for entrepreneurial intentions," The Journal of Technology Transfer, Springer, vol. 44(3), pages 948-980, June.
    7. Goncharenko, Galina, 2023. "In the spotlight: Rethinking NGO accountability in the #MeToo era," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    8. Mariluz Fernández-Alles & Dara Hernández-Roque & Mercedes Villanueva-Flores & Mirta Díaz-Fernández, 2022. "The impact of human, social, and psychological capital on academic spin-off internationalization," Journal of International Entrepreneurship, Springer, vol. 20(3), pages 433-473, September.
    9. James A. Cunningham & Erik E. Lehmann & Matthias Menter, 2022. "The organizational architecture of entrepreneurial universities across the stages of entrepreneurship: a conceptual framework," Small Business Economics, Springer, vol. 59(1), pages 11-27, June.
    10. Coad, Alex & Kaiser, Ulrich & Kuhn, Johan, 2021. "Spin doctors vs the spawn of capitalism: Who founds university and corporate startups?," Research Policy, Elsevier, vol. 50(10).
    11. Campanale, Cristina & Cinquini, Lino & Grossi, Giuseppe, 2021. "The role of multiple values in developing management accounting practices in hybrid organisations," The British Accounting Review, Elsevier, vol. 53(6).
    12. Belitski, Maksim & Aginskaja, Anna & Marozau, Radzivon, 2019. "Commercializing university research in transition economies: Technology transfer offices or direct industrial funding?," Research Policy, Elsevier, vol. 48(3), pages 601-615.
    13. Zellmer-Bruhn, Mary E. & Forbes, Daniel P. & Sapienza, Harry J. & Borchert, Patricia S., 2021. "Lab, Gig or Enterprise? How scientist-inventors form nascent startup teams," Journal of Business Venturing, Elsevier, vol. 36(1).
    14. Einar Rasmussen & Paul Benneworth & Magnus Gulbrandsen, 2013. "Scoping paper: Developing University Innovation Capacity: How can innovation policy effectively harness universities’ capability to promote high-growth technology businesses?," Working Papers on Innovation Studies 20131007, Centre for Technology, Innovation and Culture, University of Oslo.
    15. John Hagedoorn & Boris Lokshin & Stéphane Malo, 2018. "Alliances and the innovation performance of corporate and public research spin-off firms," Small Business Economics, Springer, vol. 50(4), pages 763-781, April.
    16. Marius Tuft Mathisen & Einar Rasmussen, 2019. "The development, growth, and performance of university spin-offs: a critical review," The Journal of Technology Transfer, Springer, vol. 44(6), pages 1891-1938, December.
    17. Noelia Franco-Leal & Danny Soetanto & Carmen Camelo-Ordaz, 2016. "Do they matter? The role of non-academics in the internationalization of academic spin-offs," Journal of International Entrepreneurship, Springer, vol. 14(3), pages 410-440, September.
    18. Grimaldi, Rosa & Kenney, Martin & Siegel, Donald S. & Wright, Mike, 2011. "30 years after Bayh-Dole: Reassessing academic entrepreneurship," Research Policy, Elsevier, vol. 40(8), pages 1045-1057, October.
    19. Christopher S. Hayter & Andrew J. Nelson & Stephanie Zayed & Alan C. O’Connor, 2018. "Conceptualizing academic entrepreneurship ecosystems: a review, analysis and extension of the literature," The Journal of Technology Transfer, Springer, vol. 43(4), pages 1039-1082, August.
    20. Pablo Rodriguez-Gutierrez & Luis Javier Cabeza-Ramírez & Guzmán Antonio Muñoz-Fernández, 2020. "University Students’ Behaviour towards Entrepreneurial Intention in Ecuador: Testing for the Influence of Gender," IJERPH, MDPI, vol. 17(22), pages 1-19, November.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:bracre:v:54:y:2022:i:5:s0890838922000622. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/the-british-accounting-review .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.