杂交、纯化与再杂交:价值变迁模式研究

Hybridisation, purification, and re-hybridisation: A study of shifting registers of value

British Accounting Review · 2023
被引 10
ABS 3

中文导读

通过瑞典某县议会和市政府应对新冠疫情的案例,研究价值如何涌现和变迁,提出杂交化、纯化、再杂交以及一阶和二阶失调等概念,解释混合状态与纯化状态的动态转换。

Abstract

The aim of this paper is to add to the discussion on hybrids and valuing. We argue that more dynamic theorising is needed to understand hybridity. The aim is thus to further the discussion and to nuance the theorisation of hybrids and values by focusing on their emergence and shifts. The study is qualitative, and the empirical base is the handling of the pandemic in a Swedish county council and a municipality. The research question is: How and why did values emerge and shift in the handling of the COVID-19 pandemic? Our first contribution is the development of concepts whereby we centre hybridisation, purification, and re-hybridisation, as well as the concepts of first- and second-order dissonance. The second contribution is the enhancement of our understanding of the dynamics of hybrids. Our theorising adds to studies indicating the risk of hybrid settings collapsing and then reverting to pure states because of what we call second-order dissonance. Pure states, however, are always at risk of first-order dissonance and of exploding into hybrid states. Our observations advance research into both valuing and accounting, which tends to focus on specific established values, or on how accounting for a value emerges.

社会学组织理论公共管理价值理论