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

Jarmo Vakkuri, Jan-Erik Johanson, Nancy Chun Feng and Filippo Giordano

Journal of Public Budgeting, Accounting & Financial Management, 2021, vol. 33, issue 3, 245-260

Abstract: Purpose - In 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/approach - The 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. Findings - Hybrid 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 implications - This 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/value - Hybridity 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.

Keywords: Non-profit organization; Social enterprise; Hybridity; State-owned enterprise; Hybrid governance; Municipally owned corporation (search for similar items in EconPapers)
Date: 2021
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Citations: View citations in EconPapers (13)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:jpbafm:jpbafm-02-2021-0033

DOI: 10.1108/JPBAFM-02-2021-0033

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