Purpose

The authors argue that the mainstream scholarly discourse on hybridity and accounting is thus far primarily interested in the use and effects of accounting “in” hybrid organizations. Consequently, the literature has to a lesser extent explored how accounting mediates hybrid settings (while also being mediated), and the role of disentanglements in such processes. In hybrid settings, objects are difficult to define, and measures and tools difficult to agree upon. However, the literature on hybrid accounting is inconclusive and indicates that accounting can potentially both stabilize and de-stabilize relations in a hybrid setting. The authors address the research question of how accounting emerges and manifests itself in a process of entangling and disentangling in a heterogeneous emerging hybrid setting.

Design/methodology/approach

The paper is based on a longitudinal qualitative case study of the implementation of social investments, a public sector calculative framework based on the logic of measuring long term and social and economic impact of prevention. Methodologically, the study was guided by actor-network theory. In total, 18 observations and 48 interviews were conducted.

Findings

The observation the authors make in their case study is that much effort was spent on both keeping things apart and tying elements together. What the authors add to the literature is an illumination of how the interplay between entanglements and disentanglements facilitated the design idea of social investments to be enacted as multiple semi-integrated and purified hybridizations. The authors describe different translation points, each representing a specific hybridization where elements were added, recombined and disentangled. Still, the translation points were not completely compartmentalized, but rather semi-integrated where associations were facilitated through active mediation, likeness and productiveness for each other.

Research limitations/implications

One limitation is the single case approach. A second limitation arises from the ANT approach to hybridity.

Practical implications

A practical implication of this paper is that in hybrid settings, the semi-integrated character may be interpreted as a strength because it allows the mobilization of heterogenous actors. However, this may also come at the cost of governability and raises further questions of managerial practices in hybrid settings.

Social implications

The paper suggests the potentially productive role of disentanglements in allowing multiple hybridizations to evolve in hybrid accounting settings.

Originality/value

The paper suggests the potentially productive role of disentanglements in allowing multiple stabilized hybridizations to evolve in hybrid accounting settings.

中文翻译：

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混合动力系统中的会计核算。观察解开的力量

目的

作者认为，迄今为止，关于混合性和会计的主流学术讨论主要对会计“在”混合组织中的使用和影响感兴趣。因此，文献在较小程度上探讨了会计如何调节混合环境（同时也被调节），以及解开在这些过程中的作用。在混合环境中，对象难以定义，度量和工具难以达成一致。然而，关于混合会计的文献尚无定论，并表明会计可以潜在地稳定和破坏混合环境中的关系。作者解决了会计如何在异质新兴混合环境中纠缠和解开的过程中出现和表现出来的研究问题。

设计/方法/方法

本文基于对社会投资实施的纵向定性案例研究，这是一个基于衡量预防的长期和社会经济影响逻辑的公共部门计算框架。在方法论上，该研究以行动者网络理论为指导。总共进行了 18 次观察和 48 次访谈。

发现

作者在他们的案例研究中观察到，在将事物分开和将元素联系在一起方面花费了大量精力。作者对文献的补充说明了纠缠和解缠之间的相互作用如何促进了社会投资的设计理念，使其成为多种半整合和纯化的杂交。作者描述了不同的翻译点，每个点代表一个特定的杂交，其中元素被添加、重组和解开。尽管如此，翻译点并没有完全区分开来，而是半整合的，通过积极的中介、相似性和生产力促进了联想。

研究限制/影响

一个限制是单一案例方法。第二个限制来自 ANT 的混合方法。

实际影响

本文的一个实际含义是，在混合环境中，半集成角色可以被解释为一种力量，因为它允许动员异质的参与者。然而，这也可能以可治理性为代价，并引发了混合环境中管理实践的进一步问题。

社会影响

该论文提出了解开在允许多种混合在混合会计环境中发展的潜在生产作用。

原创性/价值

该论文提出了解开在允许多个稳定的混合在混合会计环境中发展的潜在生产作用。