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Individual responses to competing accountability pressures in hybrid organisations

Author

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  • Florian Gebreiter
  • Nunung Nurul Hidayah

Abstract

Purpose - The purpose of this paper is to examine conflicting institutional demands on individual frontline employees in hybrid public sector organisations. Specifically, it examines the competing accountability pressures professional and commercial logics exerted on academics at a business school, how individual lecturers responded to such pressures, and what drove these responses. Design/methodology/approach - The paper draws on a case study of an English business school and is informed by the literatures on institutional logics and hybrid organisations. Findings - The paper shows that the co-existence of professional and commercial logics at the case organisation exerted competing accountability pressures on lecturers. It moreover shows that sometimes deliberately and purposefully, sometimesad hocor even coincidentally, lecturers drew on a wide range of responses to these conflicting pressures, including compliance, defiance, combination and compartmentalisation. Originality/value - The paper sheds light on individual level responses to competing institutional logics and associated accountability pressures, as well as on their drivers. It also highlights the drawbacks of user, customer or citizen accountability mechanisms, showing that a strong emphasis on them in knowledge-intensive public organisations can have severe dysfunctional effects.

Suggested Citation

  • Florian Gebreiter & Nunung Nurul Hidayah, 2019. "Individual responses to competing accountability pressures in hybrid organisations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(3), pages 727-749, April.
  • Handle: RePEc:eme:aaajpp:aaaj-08-2017-3098
    DOI: 10.1108/AAAJ-08-2017-3098
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    Citations

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    Cited by:

    1. Silvia Pilonato & Patrizio Monfardini, 2022. "Managerial reforms, institutional complexity and individuals: an empirical analysis of higher education," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(2), pages 365-387, June.
    2. 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).
    3. Grisard, Claudine, 2023. "Time, workload model and the entrepreneurial construction of the neoliberal academic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    4. Nur Muhammaditya & Sudarsono Hardjosoekarto & One Herwantoko & Yulia Gita Fany & Mahari Is Subangun, 2022. "Institutional Divergence of Digital Item Bank Management in Bureaucratic Hybridization: An Application of SSM Based Multi-Method," Systemic Practice and Action Research, Springer, vol. 35(4), pages 527-553, August.
    5. Gebreiter, Florian, 2022. "A profession in peril? University corporatization, performance measurement and the sustainability of accounting academia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 87(C).

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