Purpose

This case study highlights state-logic influence on hybrid organizations and institutionally complex environments through acts of regulation (and deregulation).

Design/methodology/approach

This study presents a 30-year narrative case focused on the significant social achievements of the Bonneville Power Administration within the Northwest United States. It combines the analysis of historical documentation, annual reports issued by the organization and interviews with firm management to observe the wax and wane of regulatory influence through time.

Findings

The presented case suggests two ways regulation projects state-logic influence onto hybrid organizations. First, it imposes a “floor” level of baseline social activity that must be met despite pressure from market logic stakeholders. Second, it imposes formal administrative procedures that require interaction with, and often approval from, key social stakeholders. Administrative procedures provide a series of public forums used to promote additional social resource allocation in excess of baseline regulatory mandates.

Research limitations/implications

A narrative case covering a 30-year period will by necessity have to prioritize breadth of analysis over depth. This is a limitation of the analysis presented, but it also provides an opportunity to observe the oscillating impact of state and market-logic influence through time.

Originality/value

The study findings have several implications for the growing accounting literature on institutional complexity and hybrid organization. First, the authors highlight the ways regulation shapes institutionally complex spaces and, as a result, the hybrid organizations formed within those environments. Second, the exogenous nature of regulatory mandates indicate hybrid firms could emerge as both a voluntary and an involuntary adaptation to institutionally complex environments. Finally, this study highlights opportunities to further one’s understanding how state logics influence hybrid organizations through the study of state-owned enterprises (SOEs).

中文翻译：

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监管是混合组织的力量：来自邦纳维尔电力局的证据（1980-2012年）

目的

本案例研究强调了通过监管（和放松监管）行为对混合组织和机构复杂环境的国家逻辑影响。

设计/方法/方法

这项研究提出了一个长达30年的叙述性案例，重点关注美国西北部邦纳维尔电力局的重要社会成就。它结合了对历史文档的分析，该组织发布的年度报告以及与公司管理层的访谈，以观察随着时间的流逝监管影响的起伏。

发现

提出的案例提出了两种方式来控制状态逻辑对混合组织的影响。首先，尽管市场逻辑利益相关者施加了压力，但它强加了必须达到的“底层”基准社会活动。其次，它强加了正式的行政程序，需要与主要的社会利益相关者进行互动并经常得到其批准。行政程序提供了一系列公共论坛，用于促进超出基线监管任务的更多社会资源分配。

研究局限/意义

一个叙述期为30年的案例必须根据分析的广度优先于深度。这是目前分析的局限性，但同时也提供了一个机会来观察国家和市场逻辑影响随时间变化的振荡影响。

创意/价值

该研究结果对日益增长的有关机构复杂性和混合组织的会计文献具有若干启示。首先，作者强调了监管如何塑造制度上复杂的空间，并因此形成了在这些环境中形成的混合组织。第二，监管要求的外在性质表明，混合型公司可能会以自愿或非自愿的方式出现，以适应体制复杂的环境。最后，本研究突出了通过研究国有企业（SOE）进一步了解国家逻辑如何影响混合组织的机会。