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What is good work in a hybrid organization? On the efforts of sequencing registers of valuation
Accounting, Auditing & Accountability Journal  ( IF 4.893 ) Pub Date : 2021-06-22 , DOI: 10.1108/aaaj-12-2019-4328
Ida Schrøder , Emilia Cederberg , Amalie M. Hauge

Purpose

This paper investigates how different and sometimes conflicting approaches to performance evaluations are hybridized in the day-to-day activities of a disciplined hybrid organization–i.e. a public child protection agency at the intersection between the market and the public sector.

Design/methodology/approach

The paper is based on a one-year ethnography of how employees achieve to qualify their work as “good work” in situations with several and sometimes conflicting ideals of what “good work” is. Fieldwork material was collected by following casework activities across organizational boundaries. By combining accounting literature on hybridization with literature on practices of valuation, the paper develops a novel theoretical framework which allows for analyses of the various practices of valuation, when and where they clash and how they persist over time in everyday work.

Findings

Throughout the study, four distinct registers of valuation were identified: feeling, theorizing, formalizing and costing. To denote the meticulous efforts of pursuing good work in all four registers of valuation, the authors propose the notion of sequencing. Sequencing is an ongoing process of moving conflicting registers away from each other and bringing them back together again. Correspondingly, at the operational level of a hybrid organization, temporary compartmentalization is a means of avoiding clashes, and in doing so, making it possible for different and sometimes conflicting ways of achieving good results to continuously hybridize and persist together.

Research limitations/implications

The single-case approach allows for analytical depth, but limits the findings to theoretical, rather than empirical, generalizability. The framework the authors propose, however, is well-suited for mobilization and potential elaboration in further empirical contexts.

Originality/value

The paper provides a novel theoretical framework as well as rich empirical material from the highly political field of child protection work, which has seldomly been studied within accounting research.



中文翻译:

在混合组织中什么是好的工作?估价名册排序的努力

目的

本文研究了在纪律严明的混合组织(即处于市场和公共部门之间的公共儿童保护机构)的日常活动中,不同的、有时甚至相互冲突的绩效评估方法是如何混合的。

设计/方法/方法

这篇论文基于为期一年的民族志,内容是在“好工作”是什么的几个有时相互冲突的理想情况下,员工如何实现将他们的工作称为“好工作”。实地调查材料是通过跟踪跨组织边界的案例活动来收集的。通过将关于混合的会计文献与关于估值实践的文献相结合,本文开发了一个新的理论框架,该框架允许分析各种估值实践、它们何时何地发生冲突以及它们如何在日常工作中持续存在。

发现

在整个研究中,确定了四个不同的估值寄存器:感觉、理论化、形式化和成本计算。为了表示在所有四个估值寄存器中追求良好工作的细致努力,作者提出了排序的概念。测序是一个持续的过程,将相互冲突的寄存器移开,然后将它们重新组合在一起。相应地,在混合组织的运营层面,临时划分是一种避免冲突的手段,这样做可以使不同的、有时相互冲突的取得好结果的方式不断混合并持续在一起。

研究限制/影响

单一案例方法允许分析深度,但将发现限制为理论性而非经验性的普遍性。然而,作者提出的框架非常适合在进一步的经验背景下进行动员和潜在阐述。

原创性/价值

本文提供了一个新颖的理论框架以及来自儿童保护工作这个高度政治化的领域的丰富经验材料,这在会计研究中很少被研究。

更新日期:2021-06-22
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