The current paper focuses on how multiple values shape accounting and accountability practices in hybrid organizations. It concentrates on the complex domain of academic spin-offs, more fully described as hybrid knowledge-intensive organizations, aiming to understand how accounting and accountability practices can be constitutive of hybrid academic entrepreneurial logics and identities and how these, in turn, favor the development of accounting and accountability practices. The study employs a theoretically informed in-depth single case study of the academic spin-off MegaRide of the University of Naples Federico II (Italy) for the period January to May 2021. The findings show how, in MegaRide, hybrid academic entrepreneurial identities emerged at both the individual and organizational levels, leading to successful technology transfer, with an undeniable impact on the local context and society.

目前的论文重点关注多重价值观如何塑造混合组织中的会计和问责制实践。它专注于学术衍生的复杂领域，更全面地描述为混合知识密集型组织，旨在了解会计和问责制实践如何构成混合学术创业逻辑和身份，以及这些反过来如何有利于发展会计和问责制实践。该研究采用了在 2021 年 1 月至 2021 年 5 月期间那不勒斯费德里科二世大学（意大利）的学术衍生公司 MegaRide 的理论上有依据的深入单一案例研究。研究结果表明，在 MegaRide 中，混合的学术企业家身份是如何出现的在个人和组织层面，导致成功的技术转让，