Institutional Work in Hybrid Organizations' accounting change

Andrea Bellinello ()

No 20260215, Working Papers from University of Ferrara, Department of Economics

Abstract: Municipal Owned Corporations (MOCs) are a very common type of form in the panorama of hybrid organizations, combining public ownership with the operational logic of private law. To this end, these types of organizations represent a fertile ground for studying how accounting is aimed at mediating institutional complexity. Referring to the framework dictated by institutional work theory, the case study in question is aimed at examining how organizational actors intentionally create, maintain and interrupt accounting practices. In question, the case study adopts the accounting tool as a neutral technical instrument but as the object and result of the institutional work of those who design, negotiate and use it. The case study is based on a longitudinal case of an Italian MOC called Gamma, with data collected over three years through 16 meetings and 10 qualitative interviews developed with CEO, CFO and managers and line managers. The esults are aimed at demonstrating how the strategic plan builds organizational identity and reconciles managerial and public logics, with incorporation and reflexivity as key factors in the universe of hybrid organizations.

Keywords: institutional work; hybrid organizations; municipal owned corporations; accounting instrument; embedded agency (search for similar items in EconPapers)
JEL-codes: H83 M41 (search for similar items in EconPapers)
Pages: 36 pages
Date: 2026-09-15
New Economics Papers: this item is included in nep-acc
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