Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation

Joshua Maine, Timur Uman and Emilia Florin-Samuelsson

The British Accounting Review, 2024, vol. 56, issue 5

Abstract: Coping with accountability challenges is an essential part of how actors in hybrid organisations make sense of their responsibility to distinctive groups of stakeholders. Drawing on institutional theory and a logics perspective, we explore how the strategic apex in a Swedish municipal housing corporation constructs accountability in relation to the tensions that arise therein. Our case study highlights that the strategic apex deals with the challenges associated with multiple accountability logics via the process of evoking the principals. Given the invisibility of the legal owner, the strategic apex evokes the principal(s) through the additional processes of negotiating resource allocation, compromising and interest alignment, and creating team structures. Our findings contribute to the emergent literature on how hybrid organisations construct accountability and manage related challenges. Furthermore, our analysis of how individual actors and teams deal with the tension between individual and collective actions in the accountability domain advances current knowledge of the processes through which these actors cope with accountability challenges in hybrid organisations.

Keywords: Accountability; Municipal corporation; Institutional logics; Sweden; Hybrid (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:56:y:2024:i:5:s0890838923000409

DOI: 10.1016/j.bar.2023.101207

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