IDEAS home Printed from https://ideas.repec.org/a/eee/bracre/v53y2021i6s0890838921000251.html
   My bibliography  Save this article

The role of multiple values in developing management accounting practices in hybrid organisations

Author

Listed:
  • Campanale, Cristina
  • Cinquini, Lino
  • Grossi, Giuseppe

Abstract

The aim of this study is to investigate how multiple values in non-profit hybrid organisations influence the adoption of management accounting practices. The empirical analysis centres on hybrid organisations established as co-production and co-management initiatives in social care. Pragmatic constructivism, centred on the role of values, informs the empirical analysis. This research shows that management accounting practices can develop without conflicts when only some actors are interested in management and their values predominate, despite the coexistence of multiple and conflicting values. However, in this situation, where conflicts are eliminated, the validity of accounting is compromised, as it does not represent all values. The evidence of this lack of validity is clear when considering the poor development of management accounting practices and the inability to develop some relevant measures, such as outcome measures. When only some values predominate, the opportunity provided by the multiplicity of values to the development of management accounting practices is lost, and possible inefficiencies may emerge. The use of pragmatic constructivism shows that this lack of validity, determined by the non-integration of values, would be reduced by increasing the discussion among conflicting actors’ values. Findings suggest that the presence of conflicting values, that at first glance may be interpreted as an impediment, would, on the contrary, be useful to support accounting validity, when stimulating discussion. In this respect, conflicting values should work alongside communication, to include dimensions of reality.

Suggested Citation

  • Campanale, Cristina & Cinquini, Lino & Grossi, Giuseppe, 2021. "The role of multiple values in developing management accounting practices in hybrid organisations," The British Accounting Review, Elsevier, vol. 53(6).
    • Handle: RePEc:eee:bracre:v:53:y:2021:i:6:s0890838921000251
    DOI: 10.1016/j.bar.2021.100999
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0890838921000251
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.bar.2021.100999?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Miller, Peter & Kurunmäki, Liisa & O'Leary, Ted, 2008. "Accounting, hybrids and the management of risk," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 942-967.
    2. Ciaran Connolly & Noel Hyndman, 2013. "Charity accountability in the UK: through the eyes of the donor," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 10(3), pages 259-278, September.
    3. Miller, Peter & O'Leary, Ted, 2007. "Mediating instruments and making markets: Capital budgeting, science and the economy," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 701-734.
    4. Luca Mongelli & Francesco Rullani & Tommaso Ramus & Tomislav Rimac, 2019. "The Bright Side of Hybridity: Exploring How Social Enterprises Manage and Leverage Their Hybrid Nature," Journal of Business Ethics, Springer, vol. 159(2), pages 301-305, October.
    5. Kari Lukka & Eija Vinnari, 2014. "Domain theory and method theory in management accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(8), pages 1308-1338, October.
    6. Trude Høgvold Olsen & Elsa Solstad & Harald Torsteinsen, 2017. "The meaning of institutional logics for performance assessment in boards of municipal companies," Public Money & Management, Taylor & Francis Journals, vol. 37(6), pages 393-400, September.
    7. Hyndman, Noel & McKillop, Donal, 2018. "Public services and charities: Accounting, accountability and governance at a time of change," The British Accounting Review, Elsevier, vol. 50(2), pages 143-148.
    8. Paulino Silva & Aldónio Ferreira, 2010. "Performance management in primary healthcare services: evidence from a field study," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(4), pages 424-449, November.
    9. Will Seal, 2012. "Some proposals for impactful management control research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 9(3), pages 228-244, August.
    10. Falconer Mitchell & Lars Nielsen & Hanne Nørreklit & Lennart Nørreklit, 2013. "Scoring strategic performance: a pragmatic constructivist approach to strategic performance measurement," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 5-34, February.
    11. Yang, Cherrie & Northcott, Deryl, 2018. "Unveiling the role of identity accountability in shaping charity outcome measurement practices," The British Accounting Review, Elsevier, vol. 50(2), pages 214-226.
    12. Berry, A.J. & Coad, A.F. & Harris, E.P. & Otley, D.T. & Stringer, C., 2009. "Emerging themes in management control: A review of recent literature," The British Accounting Review, Elsevier, vol. 41(1), pages 2-20.
    13. Hall, Matthew & Millo, Yuval & Barman, E, 2015. "Who and what really counts? Stakeholder prioritization and accounting for social value," LSE Research Online Documents on Economics 62354, London School of Economics and Political Science, LSE Library.
    14. Llewellyn, Sue & Northcott, Deryl, 2005. "The average hospital," Accounting, Organizations and Society, Elsevier, vol. 30(6), pages 555-583, August.
    15. Ciaran Connolly & Noel Hyndman, 2013. "Charity accountability in the UK: through the eyes of the donor," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 10(3/4), pages 259-278, November.
    16. Matthew Hall & Yuval Millo & Emily Barman, 2015. "Who and What Really Counts? Stakeholder Prioritization and Accounting for Social Value," Journal of Management Studies, Wiley Blackwell, vol. 52(7), pages 907-934, November.
    17. Johansen, Svein T. & Olsen, Trude H. & Solstad, Elsa & Torsteinsen, Harald, 2015. "An insider view of the hybrid organisation: How managers respond to challenges of efficiency, legitimacy and meaning," Journal of Management & Organization, Cambridge University Press, vol. 21(6), pages 725-740, November.
    18. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    19. Peter Miller, 1998. "The margins of accounting," European Accounting Review, Taylor & Francis Journals, vol. 7(4), pages 605-621.
    20. Hall, Matthew & O'Dwyer, Brendan, 2017. "Accounting, non-governmental organizations and civil society: The importance of nonprofit organizations to understanding accounting, organizations and society," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 1-5.
    21. Peter Miller & Ted O'Leary, 2005. "Managing Operational Flexibility in Investment Decisions: The Case of Intel," Journal of Applied Corporate Finance, Morgan Stanley, vol. 17(2), pages 87-93, March.
    22. Hanne Nørreklit & Lennart Nørreklit & Falconer Mitchell, 2010. "Towards a paradigmatic foundation for accounting practice," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(6), pages 733-758, August.
    23. Taco Brandsen & Eelco van Hout, 2006. "Co-management in public service networks," Public Management Review, Taylor & Francis Journals, vol. 8(4), pages 537-549, December.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Tuomas Korhonen & Virpi Sillanpää & Aki Jääskeläinen, 2023. "Anchor practices that guide horizontal performance measurement: an interventionist case study of the financial aspect of new technology implementation in healthcare," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 787-816, September.
    2. Ferry, Laurence & Wegorowski, Piotr & Andrews, Rhys, 2024. "Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care," The British Accounting Review, Elsevier, vol. 56(1).
    3. Daniel Torchia & Jacopo Fresta & Laura Corazza & Chiara Certomà, 2023. "New European Bauhaus for a Circular Economy and Waste Management: The Lived Experience of a Community Container Garden at the University of Turin," Sustainability, MDPI, vol. 15(2), pages 1-16, January.
    4. Spanò, Rosanna & Massaro, Maurizio & Iacuzzi, Silvia, 2023. "Blockchain for value creation in the healthcare sector," Technovation, Elsevier, vol. 120(C).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ligorio, Lorenzo & Caputo, Fabio & Venturelli, Andrea, 2022. "Sustainability disclosure and reporting by municipally owned water utilities," Utilities Policy, Elsevier, vol. 77(C).
    2. Hall, Matthew & O'Dwyer, Brendan, 2017. "Accounting, non-governmental organizations and civil society: The importance of nonprofit organizations to understanding accounting, organizations and society," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 1-5.
    3. Spanò, Rosanna & Grossi, Giuseppe & Landi, Giovanni Catello, 2022. "Academic entrepreneurial hybrids: Accounting and accountability in the case of MegaRide," The British Accounting Review, Elsevier, vol. 54(5).
    4. Miller, Peter & Kurunmäki, Liisa & O'Leary, Ted, 2008. "Accounting, hybrids and the management of risk," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 942-967.
    5. Thambar, Paul J. & Brown, David A. & Sivabalan, Prabhu, 2019. "Managing systemic uncertainty: The role of industry-level management controls and hybrids," Accounting, Organizations and Society, Elsevier, vol. 77(C), pages 1-1.
    6. Crvelin, David & Becker, Albrecht, 2020. "‘The spirits that we summoned’: A study on how the ‘governed’ make accounting their own in the context of market-making programs in Nepal," Accounting, Organizations and Society, Elsevier, vol. 81(C).
    7. Baxter, Jane & Carlsson-Wall, Martin & Chua, Wai Fong & Kraus, Kalle, 2019. "Accounting and passionate interests: The case of a Swedish football club," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 21-40.
    8. Thomson, Ian & Grubnic, Suzana & Georgakopoulos, Georgios, 2014. "Exploring accounting-sustainability hybridisation in the UK public sector," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 453-476.
    9. Clerkin, Brendan & Quinn, Martin, 2021. "Institutional agents missing in action?: Management accounting at non-governmental organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    10. McLean, Tom & McGovern, Tom, 2017. "Costing for strategy development and analysis in an emerging industry: The Newcastle Upon Tyne Electric Supply Company, 1889–1914," The British Accounting Review, Elsevier, vol. 49(3), pages 294-315.
    11. Hyndman, Noel & McKillop, Donal, 2018. "Public services and charities: Accounting, accountability and governance at a time of change," The British Accounting Review, Elsevier, vol. 50(2), pages 143-148.
    12. Hyndman, Noel & McConville, Danielle, 2018. "Trust and accountability in UK charities: Exploring the virtuous circle," The British Accounting Review, Elsevier, vol. 50(2), pages 227-237.
    13. Vien Chu & Belinda Luke, 2021. "Understanding success in micro‐enterprise development: Dimensions and misconceptions," Public Administration & Development, Blackwell Publishing, vol. 41(2), pages 63-78, May.
    14. Giacomo Boesso & Fabrizio Cerbioni & Andrea Menini, 2022. "Does the Adoption of Planning and Control Tools Influence Performance? Opinions of Grantors and Grantees About Non-profit Projects," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2022(2), pages 35-55.
    15. Hannah Charlotte Joos, 2019. "Influences on managerial perceptions of stakeholder salience: two decades of research in review," Management Review Quarterly, Springer, vol. 69(1), pages 3-37, February.
    16. Stefan N. Groesser & Niklas Jovy, 2016. "Business model analysis using computational modeling: a strategy tool for exploration and decision-making," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(1), pages 61-88, February.
    17. Smith, Steven D. & Thomas, Tyler F., 2024. "The effects of strategic alignment and strategic clarity on multidimensional task performance," Accounting, Organizations and Society, Elsevier, vol. 112(C).
    18. Pollock, Neil & D’Adderio, Luciana, 2012. "Give me a two-by-two matrix and I will create the market: Rankings, graphic visualisations and sociomateriality," Accounting, Organizations and Society, Elsevier, vol. 37(8), pages 565-586.
    19. Renato Camodeca & Alex Almici & Umberto Sagliaschi, 2018. "Sustainability Disclosure in Integrated Reporting: Does It Matter to Investors? A Cheap Talk Approach," Sustainability, MDPI, vol. 10(12), pages 1-34, November.
    20. Maged Albaz & Mohamed Mostafa Ali Albaz, 2019. "Core Perspectives Of Performance Measurement In Npos: In Search Of Accountability And Legitimacy," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 3-16.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:bracre:v:53:y:2021:i:6:s0890838921000251. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/the-british-accounting-review .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.