Purpose

Hybrid organising faces a fundamental challenge in managing multiple and conflicting logics. Prior studies have evidenced the performative role of accounting within such a context largely in support of neoliberal hegemony and economic logic. Mindful of such conflict and the support towards economic logic, drawing on universal accountings, this study provides insights from counter accounting and its potential to serve pluralism and the emancipation of marginalised constituencies.

Design/methodology/approach

The research examined The Great Exhibition of the North (GEOTN), England's largest event in 2018, which utilised themes of art, design and innovation to support a regeneration and economic growth agenda. This was led by NewcastleGateshead Initiative (NGI) a hybrid organisation combining logics for economic and social legacies, whose accounts are contrasted to counter accounts from a social movement; The Other Great Exhibition of the North, “OtherGEN”. The study involved 30 in-depth semi-structured interviews, detailed observation and documentation review providing account and counter account of the event.

Findings

The findings reveal that GEOTN promoted an agenda offering a duality of economic and social logics through the arts and culture delivering a lasting economic and social legacy. This employed traditional accountings and associated performance targets and measurement through a formal evaluation framework. Emergent tensions were apparent evidencing a more dominant economic logic. The purported use of culture was portrayed as artwashing by a counter account narrative enmeshed in a backdrop of austerity. This wider accounting highlights the need for reflection on logic plurality and enables challenge to the performative role of traditional accounting in hybrid organising.

Originality/value

Universal accountings, such as counter accounting, can be advanced to unpack “faked” logics duality in hybrid organising. This reveals the emancipatory potential of accountings and the need for dialogic reflection. Hybrid organising requires careful consideration of accounting as a universal praxis to support social and economic pluralism and democratic ideals.

中文翻译：

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（柜台）考虑混合组织：以北方大展览为例

目的

混合组织在管理多种和相互冲突的逻辑方面面临着根本性挑战。先前的研究已经证明，会计在这种情况下的执行作用在很大程度上支持了新自由主义霸权和经济逻辑。考虑到这样的冲突和对经济逻辑的支持，本研究利用通用会计，从反会计及其为多元化和边缘化选区的解放提供服务的潜力中提供了见解。

设计/方法/方法

这项研究考察了2018年英格兰最大的盛会-北方大展览（GEOTN），该展览利用艺术，设计和创新的主题来支持复兴和经济增长议程。这是由纽卡斯尔盖茨黑德倡议组织（NGI）领导的，该组织结合了经济和社会遗产逻辑，其账目与社会运动中的账目相反。另一场北方大展“ OtherGEN”。这项研究涉及30次深入的半结构化访谈，详细的观察和文档审查，提供了事件的账目和对账。

发现

调查结果表明，GEOTN通过艺术和文化推动了提供经济和社会逻辑双重性的议程，从而带来了持久的经济和社会遗产。这采用了传统的会计方法以及相关的绩效目标和通过正式评估框架进行的衡量。显然出现了新的紧张关系，表明存在着更为主导的经济逻辑。在紧缩的背景下，人们对所谓的文化的使用被刻画成一种对账的叙述。这种更广泛的记账方式凸显了对逻辑复数进行反思的需求，并使得能够挑战传统记账在混合组织中的执行作用。

创意/价值

通用会计，例如柜台会计，可以先进以在混合组织中解开“伪造”逻辑对偶。这揭示了会计的解放潜力和对话反思的必要性。混合组织需要仔细考虑将会计作为支持社会和经济多元化和民主理想的普遍惯例。