Processes of hybridization and de-hybridization: organizing and the task at hand

Gustaf Kastberg and Cristian Lagström

Accounting, Auditing & Accountability Journal, 2019, vol. 32, issue 3, 710-726

Abstract: Purpose - The problematization indicates the need for enhancing the understanding of hybrid settings as potentially dynamic, changing and fragile. The purpose of this paper is to generate the knowledge through a conceptualization of the relationship between hybrid organizing and object, helping us understand how and why hybridization takes place or de-hybridizing occurs. Design/methodology/approach - The study is based on a longitudinal qualitative case study of an attempt to introduce cost-benefit calculations as a management initiative in the social sector. In total, 18 observations of meetings and 48 interviews were done. Findings - The main contribution is the empirically detailed description of how hybridizing must be understood in connection to a complex task at hand. A core observation is how complexity is escaped by either an intensive framing or compartmentalization – the former either leading to a disciplined hybrid allowing efficient action or to a hot and contested situation characterized by inertia. The latter, compartmentalization, presupposes less complexity with the potential of full de-hybridization into single-purpose organizing, failing to deal with the complex task at hand. Research limitations/implications - A limitation is the one case approach and further research could focus on other settings. Practical implications - The paper provides concepts useful for analysis of specific cooperative arrangements. Social implications - The authors believe that the findings can bring useful insights to professionals, policy makers and others who are engaging in and addressing complex societal issues, not least within the public sector, a matter all too often overlooked by the accounting research community. Originality/value - The originality of the paper is the focus on the organization and control in relation to the task at hand.

Keywords: Control; Knowledge intensive; Framing; Hybrid; Overflow (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-08-2017-3103

DOI: 10.1108/AAAJ-08-2017-3103

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