Sustaining multiple logics within hybrid organisations

2017 ◽  
Vol 30 (1) ◽  
pp. 191-216 ◽  
Author(s):  
Cristiano Busco ◽  
Elena Giovannoni ◽  
Angelo Riccaboni

Purpose The purpose of this paper is to explore how accounting and control practices contribute to the persistence of the multiple logics that characterise hybrid organizations, i.e. organizations that constantly incorporate elements from different institutional logics at the very core of their identity. Design/methodology/approach The authors draw on the literature regarding institutional logics and on studies exploring the enabling power of accounting to interpret the findings derived from a longitudinal case study of a hybrid organization operating in the field of brain-computer interface technology. Findings The study shows that the persistence of conflicting logics and innovation within hybrid organizations can be sustained through the mediating role of accounting and control practices. By engaging different interested parties within processes of innovation, these practices can establish complex interconnections between conflicting perspectives and their objects of concern. Consequently, accounting and control do not address a specific logic but instead contribute to lock different parties to their own logic, allowing them to engage and generate innovation while maintaining their diversity. Originality/value Whereas previous studies have explored mechanisms for keeping the multiple logics of hybrids separate or for reconciling them, the paper shows that conflicts between these logics do not need to be reduced but can be mediated to generate innovation. Additionally, the authors contribute to the literature on accounting “in action”, by illustrating the role of accounting and control practices as boundary objects that act within a broader “ecology of objects” through which innovation materializes in a context of enduring institutional pluralism.

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anna Dubois ◽  
Lars-Erik Gadde ◽  
Lars-Gunnar Mattsson

Purpose The purpose of the paper is to describe and analyse the evolution of the supplier base of a buying firm and the reasons behind these changes. Design/methodology/approach The paper is based on a case study of the changes over 52 years in a sub-set of the supplier base of a firm manufacturing fork-lifts. Findings The study shows that some relationships feature substantial longevity. However, the duration of one-third of the total relationships is shorter than five years. There was considerable variation over time in the dynamics of the supplier base in terms of entries and exits of suppliers. Owing to this variation, research findings and conclusions in short-term studies are heavily dependent on the specific conditions at the time of the study. Finally, no less than one-fourth of the terminated supplier relationships were reactivated later. Research limitations/implications The study was designed in a time when purchasing was considered entirely from the perspective of the buying firm. Further studies, therefore, must increasingly emphasise the role of suppliers and the interaction in the buyer–supplier relationships, as well as the embeddedness in networks. Originality/value The findings of the study are unique in two ways. First, they are based on systematic observations over more than 50 years. Second, the study involves the purchases of 11 components representing different technical and economic features. The (few) previous studies are based on much shorter time periods and involves fewer suppliers/components. Moreover, the findings regarding re-activation of terminated relationships represent unique contributions.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ahmed Diab

PurposeThis study investigates state institutions' influence on corporate accountability and control practices in a rural African context. Exploring the different rationales behind state existence in the context of sugar production in Egypt, this work clarifies how accountability is practised differently in the case of the high centrality of state logics in the business sector.Design/methodology/approachTheoretically, the study draws insights from the institutional logics perspective. Following the case study approach, data are collected through interviews, observations and documents.FindingsThe study found that state institutions can play a supportive rather than a mere constraining role in the management, accountability and control processes. Notably, it clarified how state-related institutions were highly central and influential in a way that enabled them to curb the (negative) influences of the community and business institutions. In this context, it is social – rather than functional – accountability which emerges as the central control practice to achieve answerability and enforcement.Originality/valueThus, this study's reported findings confirm the role of institutional (political) logics as supportive in society.


2020 ◽  
Vol 76 (6) ◽  
pp. 1171-1191
Author(s):  
Esther Ebole Isah ◽  
Katriina Byström

PurposeThe focus of this paper is on the mediating role of medical records in patient care. Their informative, communicative and constitutive facets are analysed on the basis of a case study in an African University teaching hospital.Design/methodology/approachA practice-oriented approach and the concept of boundary objects were adopted to examine medical records as information artefacts. Data from nonparticipant observations and interviews with physicians were triangulated in a qualitative analysis.FindingsThree distinctive practices for information sharing – absorbing by reading, augmenting by documenting and recounting by presenting – were identified as central to the mediating role of medical records in the care of patients. Additionally, three information-sharing functions outside the immediate care of patients were identified: facilitating interactions, controlling hegemonic order and supporting learning. The records were both a useful information resource and a blueprint for sustaining shared practices over time. The medical records appeared as an essential part of patient care and amendments to them resulted in changes in several other work practices.Originality/valueThe analysis contributes to research on documents as enacting and sustaining work practices in a workplace.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Börje Boers ◽  
Thomas Andersson

PurposeThis article aims to increase the understanding of the role of individual actors and arenas in dealing with multiple institutional logics in family firms.Design/methodology/approachThis study follows a case-study approach of two family-owned newspaper companies. Based on interviews and secondary sources, the empirical material was analysed focussing on three institutional logics, that is, family logic, management logic and journalistic logic.FindingsFirst, the authors show how and in which arenas competing logics are balanced in family-owned newspaper companies. Second, the authors highlight that family owners are central actors in the process of balancing different institutional logics. Further, they analyse how family members can become hybrid owner-managers, meaning that they have access to all institutional logics and become central actors in the balancing process.Originality/valueThe authors reveal how multiple institutional logics are balanced in family firms by including formal actors and arenas as additional lenses. Therefore, owning family members, especially hybrid owner-managers, are the best-suited individual actors to balance competing logics. Hybrid owner-managers are members of the owner families who are also skilled in one or several professions.


2019 ◽  
Vol 33 (1) ◽  
pp. 73-87 ◽  
Author(s):  
Ida Gremyr ◽  
Aku Valtakoski ◽  
Lars Witell

Purpose This study aims to investigate service modularization in a manufacturing firm, identifies service modularization processes and examines how these processes change the service module characteristics. Design/methodology/approach The study is based on a longitudinal case study (2008-2017) of a manufacturing firm. The development of six service modules was analyzed using data from interviews with key informants, informal meetings and internal documentation. Findings This study suggests five service modularization processes, and that service module characteristics, such as standardization and interconnectedness, change in different ways depending on the service modularization processes used. It further identifies two service modularization routes that each combine the service modularization processes in unique ways with replication as a key process to improve both standardization and customization. Practical implications This study elaborates a framework for service modularization, which can serve as a guideline for developing service modules. It also highlights the differences between product and service modularization, suggesting that the role of service module characteristics such as standardization and customization is specific for services. Originality/value This longitudinal case study (2008-2017) provides empirical evidence on service modularization and extends existing knowledge on service modularization processes and how they influence service module characteristics.


2016 ◽  
Vol 24 (5) ◽  
pp. 835-855
Author(s):  
Anthony Hussenot

Purpose To understand how collaborative work practices emerge and evolve throughout activities, the purpose of this paper is to comprehend the making of compromises from a process view. Compromises are here understood as constantly evolving throughout activities. Design/methodology/approach The author relies on the Actor-Network Theory to define two dynamics participating in the making of compromises: the translation and the association. These two dynamics are then illustrated with a case study about the development of a Human Resource Management device that took place in a bank in Luxembourg. From this case, the author focuses on the emergence of various compromises about the project’s purpose. Findings Based on the insights brought by the theoretical framework and case studies, compromise is understood as a temporary result of the translations and associations between humans and non-humans. Compromise is also anything that is shared by actors (meaning, categories, objectives, etc). that enables them to make their collective activity possible. This process view of compromises makes three contributions: it fully recognizes that compromise is not stable but situated in practices, it highlights the mediating role of compromises and it insists on the interrelation between compromises throughout the activity. Originality/value The matter of compromise has mainly been studied from a moral standpoint as a stable agreement, whatever the context. This article also provides an alternative approach to understanding compromise as situated in practices.


2017 ◽  
Vol 30 (3) ◽  
pp. 334-343 ◽  
Author(s):  
Zahra Solouki

Purpose The purpose of this paper is to advance the understanding of the importance and function of narratives in the context of organizational change. Design/methodology/approach Drawing on Schutz’s theory of human intentional action, the author introduces the concept of a mental plan – broadly referring to the mental rehearsal of a future act – and builds a conceptual framework that connects mental plans to narratives. Viewing actions through the lens of mental plans and narratives would prompt a combination of rigid clarity and flexible vagueness in both the action and the stories. Considering this, the author developed a longitudinal case study on organizational change in an international company amid an intense renewal process. Several narratives about the project of organizational change were studied, and these revealed some of the functions that narratives serve as well as their importance in connecting plans of human action with the actual execution of those actions. This paper identifies numerous distinct narratives, created by different actors, which focus on the process of setting and reaching a final goal. The content of these narratives reveals how different views and strategies co-exist simultaneously in the organization, even when actors are trying to achieve the same goal. Findings Traditionally, management takes an analytical approach to understand how change occurs in organizations. This paper emphasizes the importance and functions of narratives as a fundamental component of organizational change. On par with the linear plan of action, it is argued that the assortment of narratives delivered from various points of views in the organization are, indeed, the driver of change, and their dynamic interaction would determine the outcome of a change project. Originality/value The paper advances the understanding of the role of narratives in organizational change. This paper emphasizes the difficulties of using an analytical approach as a basis for understanding how action is implemented. This difficulty arises because of the variety of interpretations and meanings given to the project purpose and goal, and how these interpretations and meanings influence people’s future actions or project success.


2020 ◽  
Vol 17 (1) ◽  
pp. 51-81 ◽  
Author(s):  
Evgenii Aleksandrov

Purpose This paper aims to investigate the unfolding dynamics and evolving processes relating to the formation of accounting tools by university actors. It answers the research questions: How do individual actors engage in the formation of new accounting tools during university hybridisation? Specifically, what forms of reflexivity do these actors display in various phases of university hybridisation? Design/methodology/approach This is a longitudinal case study of the development of new accounting tools in one Russian technical university from 2010 to 2016. It is based on an institutional work perspective, involving 29 interviews, documentary analysis, and observations of internal meetings relating to new accounting tools’ formation. Findings The findings show that academics themselves were gradually engaged in the marginalisation of academic demands in university governance in favour of managerialism via accounting. Nevertheless, the role of accounting morphed over time from a dysfunctional and negative carrier of managerial ideology and its domination, to what could arguably be considered a mediation device between academic and managerial demands. These dynamic processes and the role of accounting within them are explained by the constant challenge stemming from the involvement of several groups of actors in institutional work, which is often unpredictable and fluid due to the intricate play of plural reflexivities and actors’ identities during university hybridisation. Originality/value This paper advances the field by showing that the engagement and reflexivity of academics in the formation of accounting tools is not a “panacea” to deal with hybridisation within universities. The results highlight several obstacles, including variation in the reflexive capacities of actors within the university, leading to a reflexivity lag and reflexivity trap.


2019 ◽  
Vol 22 (4) ◽  
pp. 744-752
Author(s):  
Sisira Dharmasri Jayasekara ◽  
Iroshini Abeysekara

Purpose The purpose of this paper is to discuss the role of digital forensics in an evolving environment of cyber laws giving attention to Bay of Bengal Initiative for Multi-Sectoral Technical and Economic Cooperation (BIMSTEC) countries, comprising Bangladesh, India, Myanmar, Sri Lanka, Thailand, Nepal and Bhutan, in a dynamic global context. Design/methodology/approach This study uses a case study approach to discuss the digital forensics and cyber laws of BIMSTEC countries. The objective of the study was expected to be achieved by referring to decided cases in different jurisdictions. Cyber laws of BIMSTEC countries were studied for the purpose of this study. Findings The analysis revealed that BIMSTEC countries are required to amend legislation to support the growth of information technology. Most of the legislation are 10-15 years old and have not been amended to resolve issues on cyber jurisdictions. Research limitations/implications This study was limited to the members of the BIMSTEC. Originality/value This paper is an original work done by the authors who have discussed the issues of conducting investigations with respect to digital crimes in a rapidly changing environment of information technology and deficient legal frameworks.


2014 ◽  
Vol 13 (3) ◽  
pp. 123-126
Author(s):  
Bev White ◽  
Gary Browning ◽  
Javier Bajer

Purpose – Ten years ago Penna, the global HR services group, needed a radical business and culture re-invention if it was to survive. This article aims to tell the story behind Penna's journey and describe how a sustainable culture change intervention became the cornerstone of a successful business. Design/methodology/approach – This case study is the result of an initial ethnographical research followed by concrete and systemic interventions. Findings – The case study identifies four elements that sustained the business impact of a culture change program over a significant period of time. Originality/value – This longitudinal case study follows a culture change program in an organizational context over a period of ten years.


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