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

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jarmo Vakkuri ◽  
Jan-Erik Johanson ◽  
Nancy Chun Feng ◽  
Filippo Giordano
Keyword(s):  
Social Enterprises ◽  
Future Research ◽  
Hybrid Organizations ◽  
Special Issue ◽  
Content Type ◽  
Non Profit ◽  
Institutional Contexts ◽  
And Control ◽  
Policy Problems ◽  
Practical Implications

PurposeIn 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/approachThe 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.FindingsHybrid 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 implicationsThis 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/valueHybridity 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.

Teaching and learning

2016 ◽  
Vol 24 (3) ◽  
pp. 294-317 ◽  
Author(s):  
Grant Samkin ◽  
Lesley Stainbank
Keyword(s):  
Fast Moving ◽  
Teaching And Learning ◽  
Design Methodology ◽  
Future Research ◽  
Special Issue ◽  
Accounting Profession ◽  
Content Type ◽  
University Environment ◽  
Empirical Approaches ◽  
Practical Implications

Purpose Positioned within a framework of challenges facing universities, this paper aims to focus on challenges faced by teachers of accounting as a business discipline to ensure it remains relevant in a fast-moving and changing environment. Design/methodology/approach Drawing on a variety of sources, this paper explores a number of issues surrounding teaching and learning in the current university environment. The seven papers that make up the special issue are located within a framework which is used to illustrate how each one contributes to the field. This paper is primarily discursive in nature. Findings The theoretical, methodological and empirical approaches used in the papers that make up this special issue are described. In addition, the paper suggests that to remain relevant, teaching and learning will remain an important area for future research. Practical implications This paper on teaching and learning is of interest to accounting teachers and researchers, university managers and members of the accounting profession. Originality/value This special issue provides a range of examples of research relevant to teaching and learning and sets an agenda for future research.

The accounting academic

2014 ◽  
Vol 22 (1) ◽  
pp. 2-19 ◽  
Author(s):  
Grant Samkin ◽  
Annika Schneider
Keyword(s):  
Design Methodology ◽  
Future Research ◽  
Special Issue ◽  
Content Type ◽  
Empirical Approaches ◽  
Practical Implications ◽  
Fertile Area

Purpose – This paper aims to consider the accounting academic, the environment in which the academic operates and the challenges they face. Design/methodology/approach – This paper explores a number of issues relating to the accounting academic. The five papers that make up the special issue are located within a framework which is used to illustrate how each one contributes to the field. This paper is primarily discursive in nature. Findings – The theoretical, methodological and empirical approaches used in the papers that make up this special issue are described. In addition, the paper suggests that the accounting academic will remain a fertile area for future research. Practical implications – This portrayal of accounting academics is of interest to accounting researchers, accounting historians, university managers and individual academics. Originality/value – This special issue provides a range of examples of research relevant to the accounting academic and sets an agenda for future research.

scholarly journals Accounting, performance and accountability challenges in hybrid organisations: a value creation perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Giuseppe Grossi ◽  
Jarmo Vakkuri ◽  
Massimo Sargiacomo
Keyword(s):  
Value Creation ◽  
Design Methodology ◽  
Future Research ◽  
Special Issue ◽  
Content Type ◽  
Accounting Performance ◽  
A Value ◽  
Different Types ◽  
Practical Implications ◽  
Hybrid Organisations

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.

scholarly journals Outsourcing/offshoring insights: going beyond reshoring to rightshoring

2017 ◽  
Vol 47 (2/3) ◽  
pp. 106-113 ◽  
Author(s):  
Wendy L. Tate ◽  
Lydia Bals
Keyword(s):  
Design Methodology ◽  
Low Cost ◽  
Future Research ◽  
Location Decisions ◽  
Special Issue ◽  
Conceptual Foundation ◽  
Content Type ◽  
Body Of Knowledge ◽  
Practical Implications ◽  
Shed Light

Purpose The last decades have seen manufacturing and services offshoring on the rise, often motivated by low prices and without consideration of other important criteria such as additional cost measures and risk. With wages in former low-cost countries and automation/robotization increasing, these decisions are increasingly contested. Re-evaluations of “shoring” decisions inherently create a need to re-examine theoretical and academic contributions to this rapidly changing phenomenon. Therefore, the special issue sought manuscripts that added to the exciting and dynamic body of knowledge on “rightshoring”. The paper aims to discuss this issue. Design/methodology/approach The paper starts out by delimiting outsourcing/insourcing and offshoring/reshoring as part of a conceptual “rightshoring” framework to establish a common terminology and context for the insights gathered in the special issue. It illustrates that “shoring” options can be classified along geographical and governance dimensions. Findings Both the geographical and governance dimensions are part of the rightshoring decision which is an important conceptual foundation for this special issue, as it invited insightful pieces on all of these phenomena (e.g. outsourcing, insourcing, offshoring, reshoring), acknowledging that these decisions are embedded in the same context – firms making governance and location decisions. Therefore, papers 1-4 primarily focus on offshoring, whereas paper 5 focuses on insourcing and paper 6 on reshoring. Their main findings are summarized in Table II. Research limitations/implications Suggestions for future research out of the six papers are summarized in Table III. There is ample opportunity to further shed light on these suggestions as well as to cover parts of the “rightshoring” framework presented, that remain less covered here (e.g. insourcing and/or reshoring). Practical implications The array of potential “rightshoring” options fosters clarity about the phenomena studied and their implications. The main practical implications of the six papers are summarized in Table II. Originality/value The overall conceptual framework highlights the positioning of the final papers included into the special issue and provides guidance to scholars and managers alike.

scholarly journals Representation of intellectual capital’s components amongst Italian social enterprises

2017 ◽  
Vol 18 (3) ◽  
pp. 564-587 ◽  
Author(s):  
Paula Benevene ◽  
Eric Kong ◽  
Barbara Barbieri ◽  
Massimiliano Lucchesi ◽  
Michela Cortini
Keyword(s):  
Well Being ◽  
Social Enterprises ◽  
Theory And Practice ◽  
Senior Managers ◽  
Content Type ◽  
Non Profit ◽  
Software Analysis ◽  
The Social ◽  
Survival And Growth ◽  
Practical Implications

Purpose The purpose of this paper is to understand the representation that senior managers of Italian social enterprises have about their organization’s intellectual capital (IC), precisely about the human capital, relational capital and organizational capital. Design/methodology/approach This paper used a qualitative approach. A total of 81 senior managers were interviewed individually. Interview data were analyzed using different techniques of content analysis, particularly by using the T-Lab software (analysis of word occurrence and co-word mapping, analysis of Markovian sequences). Findings Findings confirm the divide between theory and practice of IC. The representation of the IC dimensions is rather different from the definition that is found in the academic literature. Limited awareness about IC components and their generative power of knowledge determines a limited exploitation of the social enterprises’ organizational knowledge. Research limitations/implications The group reached is limited to Italy and is not statistically representative of all Italian social enterprises. Practical implications Social enterprises are crucial in the development and well-being of societies. However, the findings suggest that many social enterprises managers are not fully aware of the importance of IC and how it may create value for their organizations. This paper stresses that senior managers of social enterprises need to, through various methods, have a better understanding of IC management and knowledge creation if they are to fully utilise the potential of IC in their organizations for survival and growth. Originality/value This is the first attempt to explore the perception of IC’s components among social enterprises, which represent an important development of non-profit organizations.

scholarly journals The developmental needs of coaches and coachees

2019 ◽  
Vol 8 (3) ◽  
pp. 217-227
Author(s):  
Christine Angela Eastman
Keyword(s):  
Literature Review ◽  
Design Methodology ◽  
Future Research ◽  
Developmental Needs ◽  
Content Type ◽  
Diverse Field ◽  
Wide Range ◽  
Institutional Contexts ◽  
Single Publication ◽  
Practical Implications

Purpose The purpose of this paper is to highlight the key findings, themes and concepts in coaching from the inception of the International Journal of Mentoring and Coaching in Education in early 2012 to the end of 2018. The review examines how coaching is theorized and practised in an educational context, and how coaching has evolved across educational disciplines. Design/methodology/approach The study is based on an analysis of research trends published in the International Journal of Mentoring and Coaching in Education from Volume 1 Issue 1 (2012) to Volume 7 Issue 4 (2018). The criterion according to which the articles were selected for inclusion in the literature review is whether the word “coaching” is used in the title, abstract or keywords. Findings Across a wide range of geographical and institutional contexts, the studies surveyed in this literature review point to the different ways in which coaching interventions support success in teaching and leadership. This review identifies three principal themes across the literature on coaching: confidence, trust and identity. Research limitations/implications The literature review is confined to studies published in a single publication and is therefore not representative of the entire field of coaching research. Practical implications The focus of this review is coaching in education. The review comprises a survey of research concepts, innovation and creativity in the area of coaching and education. It highlights advances in the field of coaching and education and points to areas of development for future research. Originality/value By bringing together existing research in a number of areas across the field of coaching, this literature review provides a coherent overview of a rapidly evolving and diverse field.

scholarly journals The pervasive role of accounting and accountability during the COVID-19 emergency

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Giulia Leoni ◽  
Alessandro Lai ◽  
Riccardo Stacchezzini ◽  
Ileana Steccolini ◽  
Stephen Brammer ◽  
...  
Keyword(s):  
Management Practices ◽  
Future Research ◽  
Special Issue ◽  
Health Crisis ◽  
Content Type ◽  
Accounting Research ◽  
Emerging Themes ◽  
Accountability Practices ◽  
Practical Implications

PurposeThis paper introduces the second part of a AAAJ special issue on accounting, accountability and management during the COVID-19 emergency. The authors analyse the themes that emerge from the second part of the special issue, which allows us to identify the diverse accounting and accountability practices across different geographical and organisational contexts. The authors also provide an overall picture of the contributions of the special issue, with insights into avenues of future research.Design/methodology/approachBuilding on the first part of the AAAJ special issue, the paper draws together and identifies additional emerging themes related to research into the COVID-19 pandemic and how it impacts accounting, accountability and management practices. The authors reflect on the contributions of the special issue to the interdisciplinary accounting research project.FindingsThe authors identify two macro-themes and outline their contributions to the accounting literature. The first deals with the changes and dangers of accounting and accountability practices during the pandemic. The second considers accountability practices in a broader sense, including reporting, disclosure and rhetorical practices in the management of COVID-19.Practical implicationsThe paper shows the pervasive role of accounting and accountability in the unprecedented and indiscriminate health crisis of COVID-19. It highlights the important role of special issues in producing timely research that responds to unfolding events.Originality/valueThis paper contributes to current debates on the roles of accounting and accountability during COVID-19 by drawing together the themes of the special issue and identifying future interdisciplinary accounting research on the pandemic's aftermath.

Winter always comes: social enterprise in times of crisis

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rasheda Weaver ◽  
Chyanne Lanae Blakey
Keyword(s):  
Social Enterprise ◽  
Economic Recession ◽  
Social Enterprises ◽  
Future Research ◽  
Content Type ◽  
Societal Issues ◽  
Different Types ◽  
The Usa ◽  
Practical Implications

Purpose This study aims to outline the importance of distinguishing between different types of societal crises and the role that plays in how social enterprises may respond to crises at hand. Design/methodology/approach Previous literature is used to distinguish between various types of societal crises discussed in the study. Social enterprise responses to the COVID-19 pandemic, economic recession and the racial uprising in the USA that all erupted at the start of the 2020 decade are explored to illustrate the need for different responses to each. Findings The origin and manifestation of crises differ in that they may have public health, natural, economic or even intentionally man-made origins. In addition, in times of crisis, social enterprises must be prepared to innovate, adapt or at least manage the effects of one or more crises on their organizations. These innovations may be social, technology or economic innovations. Research limitations/implications This study contributes to knowledge about the role and value of social enterprise as a tool for addressing societal issues. The three types of crises explored in this paper will likely reoccur and evolve to manifest in new ways. As such, it is imperative that research on the efficacy of social enterprises during times of crisis are conducted to inform practice, policy and future research. Practical implications This study aims to inform and encourage institutions, particularly social enterprises, to recognize that “winter always comes.” Crises always happen in life and how organizations respond to such crises will differ based on the type of crisis at hand. This study particularly contributes to knowledge by emphasizing the need for social enterprises to think about both economic uncertainty and the role they play in addressing crises in the long-term, not just when they occur. Originality/value To the best of the authors’ knowledge, this study is one of the first to explore the role and value of social enterprises as a tool for combatting major social crises such as racism, pandemics and recessions.

Accounting and the business of sport: past, present and future

2019 ◽  
Vol 32 (7) ◽  
pp. 1861-1875 ◽  
Author(s):  
Paul Andon ◽  
Clinton Free
Keyword(s):  
Financial Regulation ◽  
The Other ◽  
Future Research ◽  
Special Issue ◽  
Strategic Choices ◽  
Research Issues ◽  
Content Type ◽  
Accounting Research ◽  
Research Themes ◽  
And Control

Purpose The purpose of this paper is to examine prominent issues and knowledge contributions from research exploring the nexus between accounting and the business of sport, overview the other papers presented in this AAAJ Special Issue and draw from this work to scope out future impactful research opportunities in this area. Design/methodology/approach A review and examination of the prior literature and the other papers published in this AAAJ Special Issue. Findings The paper identifies and summarises three key research themes in the extant literature: financial regulation and assurance; commercialisation and professionalism; and accountability and control. Then it draws from work within these research themes to set out four broad areas for future impactful research. Research limitations/implications The value of this paper rests with collating and synthesising several important research issues on the nexus between accounting (broadly defined) and the business of sport, and in prompting future extensions of this work through setting out areas for further innovative accounting research on sport. Practical implications The research examined in this paper and the future research avenues proposed are highly relevant to administrators and regulators in sport. They also offer important insights into matters of accounting, accountability, valuation and control more generally. Originality/value This paper adds to vibrant existing streams of research in the area by bringing together authors from different areas of accounting research for this AAAJ Special Issue. In scoping out an agenda for impactful research at the intersection of accounting and sport, this paper also draws attention to underexplored issues pertaining to the rise of integrity and accountability concerns in sport, strategic choices in financial regulation, valuation issues and practices and the rise of technology in sport.

Survival advantage of worker buyouts over newly created worker-owned firms

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Thibault Mirabel
Keyword(s):  
Survival Analysis ◽  
Design Methodology ◽  
Survival Advantage ◽  
Future Research ◽  
Content Type ◽  
Non Profit ◽  
Non Profit Organizations ◽  
Aggregate Population ◽  
Capital Intensive ◽  
Practical Implications

PurposeVarious theories predict that firm buyouts survive longer than newly created firms. The study aims to know whether it is the case for worker-owned firms (WOFs), i.e. firms owned and controlled mostly by their workers.Design/methodology/approachThe author conducted a comparative survival analysis of French WOFs distinguished by their entry mode (i.e. newly created, worker buyouts (WBOs) of sound conventional firms, WBOs of conventional firms in difficulty or WBOs of non-profit organizations).FindingsThe hazard of exit is 32% lower for WBOs of sound conventional firms than newly created WOFs, 18% for WBOs of conventional firms in difficulty and 64% for WBOs of non-profit organizations. The current study confirms that WBOs, even of conventional firms in difficulty, have on average a survival advantage over newly created WOFs. Surprisingly, the author also shows that this survival advantage is similar across sectors with different knowledge intensity but is lower in high capital-intensive sectors than in low capital-intensive ones.Research limitations/implicationsEndogeneity issues limit the scope of the results and should be tackled in future research. Overall, these findings show that WOFs are composed of groups with different survival likelihoods that are obscured if one only looks at the aggregate population.Practical implicationsWith caution, support agencies could foster WBOs of firms in difficulty and of non-profit organizations as viable forms of entrepreneurship.Originality/valueThe current study offers the first survival analysis distinguishing four modes of entry among WOFs.

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