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Governance and accountability in hybrid organizations – past, present and future

Author

Listed:
  • Jarmo Vakkuri
  • Jan-Erik Johanson
  • Nancy Chun Feng
  • Filippo Giordano

Abstract

Purpose - In addressing policy problems, it is difficult to disentangle public policies from private efforts, business institutions and civic activities. Societies may acknowledge that all these domains have a role in accomplishing social aims, but there are fundamental problems in understanding why, how and with what implications this occurs. Drawing upon the insights from the papers of this special issue, the authors aim to advance the understanding of governance and accountability in different contexts of hybridity, hybrid governance and organizations. Design/methodology/approach - The authors conceptualize common theoretical origins of hybrid organizations and the ways in which they create and enact value by reflecting on the articles of the special issue. Furthermore, the authors propose agendas for future research into hybrid organizations. Findings - Hybrid organizations can be conceptualized through two types of lenses: (1) the dimensions of hybridity (ownership, institutional logics, funding and control) and (2) their approaches to value creation (mixing, compromising and legitimizing). Practical implications - This article provides more detailed and comprehensive understanding of hybridity. This contribution has also important practical implications for actors, such as politicians, managers, street-level bureaucrats, professionals, auditors and accountants who may be enveloped in various hybrid settings, policy contexts and multi-faceted interfaces between public, private and the civil society sector. Originality/value - Hybridity lenses reveal novel connections between four types of hybrid institutional contexts: state-owned enterprises (SOEs), non-profit organizations (NPOs), social enterprises (SEs) and municipally owned corporations (MOCs). This paper provides theoretical instruments for doing so.

Suggested Citation

  • Jarmo Vakkuri & Jan-Erik Johanson & Nancy Chun Feng & Filippo Giordano, 2021. "Governance and accountability in hybrid organizations – past, present and future," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 33(3), pages 245-260, March.
    • Handle: RePEc:eme:jpbafm:jpbafm-02-2021-0033
    DOI: 10.1108/JPBAFM-02-2021-0033
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    Citations

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    Cited by:

    1. Erkki-Jussi Nylén & Jan-Erik Johanson & Jarmo Vakkuri, 2023. "Mission-oriented innovation policy as a hybridisation process: the case of transforming a national fertilising system," Science and Public Policy, Oxford University Press, vol. 50(3), pages 509-520.
    2. Maine, Joshua & Uman, Timur & Florin-Samuelsson, Emilia, 2024. "Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation," The British Accounting Review, Elsevier, vol. 56(5).
    3. Dameri, Renata Paola & Benevolo, Clara & Demartini, Paola, 2024. "Accounting and reporting for facing multiple values in meso-level hybrid organisations," The British Accounting Review, Elsevier, vol. 56(5).
    4. Sargiacomo, Massimo & Corazza, Laura & D'Andreamatteo, Antonio & Torchia, Daniel, 2024. "Megaprojects and hybridity. Accounting and performance challenges for multiple diverse actors and values," The British Accounting Review, Elsevier, vol. 56(5).
    5. Marc Pilon & Alisher Mansurov, 2024. "Hybrid organizations: a classification within economic sectors," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-7, December.
    6. Grossi, Giuseppe & Laguecir, Aziza & Ferry, Laurence & Tucker, Basil, 2024. "Accounting and accountability for managing diversity tensions in hybrid organisations," The British Accounting Review, Elsevier, vol. 56(5).
    7. Luigi Rombi, 2024. "Handbook of accounting, accountability and governance edited by Garry D. Carnegie and Christopher J. Napier," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(3), pages 943-955, September.
    8. Philip Marcel Karré, 2023. "The Thumbprint of a Hybrid Organization—A Multidimensional Model for Analysing Public/Private Hybrid Organizations," Public Organization Review, Springer, vol. 23(2), pages 777-791, June.
    9. Ferry, Laurence & Wegorowski, Piotr & Andrews, Rhys, 2024. "Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care," The British Accounting Review, Elsevier, vol. 56(1).
    10. Pirard, Romain & Pacheco, Pablo & Romero, Claudia, 2023. "The role of hybrid governance in supporting deforestation-free trade," Ecological Economics, Elsevier, vol. 210(C).
    11. Giuseppe Nicolo' & Francisco Javier Andrades‐Peña, 2024. "Does corporate governance influence environmental, social and governance disclosure practices of state‐owned enterprises? An international study," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4715-4731, September.
    12. Banerjee, Anup & Carlsson-Wall, Martin & Nordqvist, Mattias, 2024. "Hybrid board governance: Exploring the challenges in implementing social impact measurements," The British Accounting Review, Elsevier, vol. 56(5).
    13. Bénet, Nathalie & Deville, Aude & Ventolini, Séverine, 2024. "When a financially oriented performance measurement system supports hybrid collective sensemaking: The case of a cooperative bank," The British Accounting Review, Elsevier, vol. 56(5).

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