Accounting, performance and accountability challenges in hybrid organisations: a value creation perspective
本文基于价值创造视角，通过分析混合型组织如何混合、妥协和合法化价值，深化了对这类组织绩效与问责的理解，并提出了未来研究议程。
Purpose Drawing upon theoretical insights on value creation perspectives, the authors aim to advance the understanding of performance and accountability in different hybrid organisations. Design/methodology/approach The authors conceptualise common theoretical origins of hybrid organisations and how they create and enact value, by reflecting on the Accounting, Auditing and Accountability Journal (AAAJ) special issue articles. Furthermore, the authors propose an agenda for future research into accounting, performance and accountability for hybrid organisations. Findings Hybrid organisations can be conceptualised through their approaches to value creation (mixing, compromising and legitimising). This article provides a more detailed understanding of accounting, performance and accountability changes in hybrid organisations. Practical implications This contribution also has relevant practical implications for actors, such as politicians, managers, professionals, auditors, controllers and accountants, encased in various hybrid organisations, policy contexts and multi-faceted interfaces between public, private and civil society. Originality/value Hybridity lenses reveal novel connections between different types of hybrid organisations and how they create and enact multiple values.