An insider view of the hybrid organisation: How managers respond to challenges of efficiency, legitimacy and meaning

Johansen, Svein Tvedt; Olsen, Trude Høgvold; Solstad, Elsa; Torsteinsen, Harald

doi:10.1017/jmo.2015.1

Cited by 21 publications

(17 citation statements)

References 27 publications

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“…Measuring performance in hybrid organizations has been described as difficult in previous studies (Grossi and Thomasson, 2015; Kurunmäki and Miller, 2006; Johansen et al , 2015; Schmitz and Glänzel, 2016); this could be a reason why fully state-owned SOEs disclose less information than partially owned SOEs. Partially owned SOEs have other owners to take into account when reporting information, such as financial investors or other private stakeholders.…”

Section: Resultsmentioning

confidence: 97%

“…SOEs have different stakeholders with various interests (Kurunmäki and Miller, 2006; Johansen et al , 2015; Schmitz and Glänzel, 2016); these stakeholders may include citizens, investors, politicians, public managers, customers and the media (Grossi and Thomasson, 2015). When it comes to CSR and sustainability issues, SOEs must consider the collective view of the society they operate in, rather than just the specific opinions and objectives of certain stakeholders (Deegan, 2002).…”

Section: Resultsmentioning

confidence: 99%

“…Such complexity may influence SOEs’ capability to disclose sustainability information that satisfies the needs of different stakeholders (Kurunmäki and Miller, 2006; Johansen et al , 2015; Schmitz and Glänzel, 2016). Stakeholders’ interests include information related to outputs and outcomes, legitimacy and financial profits (Grossi and Thomasson, 2015).…”

Section: Theoretical Backgroundmentioning

confidence: 99%

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Sustainability disclosures of hybrid organizations: Swedish state-owned enterprises

Argento

Grossi

Persson

et al. 2019

MEDAR

113

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Purpose The purpose of this paper is to explore the content of the sustainability reports of state-owned enterprises (SOEs) and the factors influencing the sustainability information they disclose. Design/methodology/approach Drawing upon the literature on sustainability disclosure, institutional logics and hybrid organizations, several hypotheses were deduced. By means of a quantitative content analysis, the sustainability disclosure index of 45 Swedish SOEs was calculated. Statistical analyses were conducted to test which variables affected the sustainability disclosures of the selected SOEs. Findings The findings reveal that only state ownership and corporate size significantly affect SOEs’ sustainability disclosures. Fully state-owned SOEs disclose less sustainability information than partially state-owned SOEs. Large SOEs disclose more sustainability information than small SOEs. However, there are weak indications that having a public policy assignment (PPA) (activity) negatively influences environmental sustainability disclosures, and that having a majority of female directors on the board decreases the total sustainability information disclosed. In addition, the statistical analyses show that having state representatives on the board and being profitable may positively affect the disclosures. Originality/value Accountability is particularly important in SOEs, and their complex hybrid nature has an impact on sustainability disclosures in a surprising way. State ownership and control do not necessarily imply an increased amount of sustainability disclosure.

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Section: Resultsmentioning

confidence: 97%

Section: Resultsmentioning

confidence: 99%

Section: Theoretical Backgroundmentioning

confidence: 99%

See 1 more Smart Citation

Sustainability disclosures of hybrid organizations: Swedish state-owned enterprises

Argento

Grossi

Persson

et al. 2019

MEDAR

113

View full text Add to dashboard Cite

show abstract

“…Quite apart from the above, management controls have evolved over the years from a more formal approach which provides financially quantifiable information to assist managerial decision-making into a sociological approach which provides a much broader range of information for managerial decision-making: external information related to customers, market, competitors and to the process of production (Chenhall, 2003). This latter approach is “more active, furnishing individuals with power to achieve their own ends” (Chenhall, 2003, p. 129) and emphasizes the need of identifying management control practice in a contemporary setting, where controls can be viewed as a reflection of wider social and political interactions (Gooneratne and Hoque, 2016; Hyvönen et al , 2009; Johansen et al , 2015;Schäffer et al , 2015; Uddin and Tsamenyi, 2005; Wickramasinghe and Hopper, 2005). During the process of its evolution, management control issues have been explicated from various theoretical approaches ranging from contingency theory (Brownell, 1982; 1987; Burns and Waterhouse, 1975; Hopwood, 1972; Simons, 1995) to sociological theories (Ahrens and Khalifa, 2015; Hopper et al , 2009; Wickramasinghe et al , 2004).…”

Section: Introductionmentioning

confidence: 99%

Institutional logics perspective in management control research

Damayanthi

Gooneratne

2017

JAOC

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Purpose This paper reviews management control literature which draws on the institutional logics perspective as the theoretical lens to understand the current grounding of this perspective on management control research. It identifies gaps in the current literature and offers possible future research directions. Design/methodology/approach For the purpose of this paper, five search engines (ABI INFORM, EBSCO, Emerald insight, JSTOR and Science Direct) were consulted, and 35 papers across 16 journals, which specifically fall within the area of management controls and institutional logics, were reviewed. Findings The review revealed that the institutional logics perspective has provided theoretical anchoring to management control-related areas such as budgeting, performance management and control tools in organizations. The extant studies have either used institutional logics as a single theoretical perspective or have integrated it with other theories such as neo-institutional theory, agency theory and structuration theory. The research settings of the papers span across firm level, industry level and government organizations and non-profit organizations. Most of the studies have used the qualitative case study approach, whereas a few have taken the mixed method research design. Originality/value Although there are a number of review papers in the area of management controls as well as on institutional theory in general, such reviews have not specifically been focused on the institutional logics perspective, which is a significant development within institutional theory, having provided theoretical backing to a wide range of management control studies over the years. Addressing this omission, this paper provides important insights for future researchers on what research has been done using the lens of institutional logics and what else is worth doing. In that sense, this paper contributes to the domain of management control research, as well as to the development of institutional theory in general and the institutional logics perspective in particular.

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“…For example, Bryant and Stensaker (2011) discussed how middle managers deal with competing roles by championing the change or finding themselves talking about the change without supporting or believing in it. This implies that middle managers may perceive the meeting between diverging institutional logics in the context of organisational change as more or less conflicting (Johansen, Olsen, Solstad, & Torsteinsen, 2015). In order to believe in or support a change, they need to understand the content and the implications of that change.…”

Section: Individuals' Responses To Diverging Institutional Logics In mentioning

confidence: 99%

Changes in the power balance of institutional logics: Middle managers’ responses

Olsen

Solstad

2017

Journal of Management & Organization

Self Cite

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The purpose of this paper is to explore how middle managers respond when an existing institutional logic is reinforced through radical organisational change. We analyse documents and interviews with middle managers in three public sector contexts (hospitals, upper secondary schools, municipal agencies) in which the power balance between the managerial and professional logics changed through mergers. Contrary to expectations from previous research, we found a variety of responses across contexts. Our data suggest that the middle managers chose whether to acknowledge available information about the managerial logic, and that they either accepted or rejected the new power balance between the logics. There were two different ways of accepting the new power balance: by showing loyalty or through resignation. Its rejection took the form of strategically adhering to the managerial logic as a novice, even though a middle manager were, or should have been, familiar with this logic.3

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An insider view of the hybrid organisation: How managers respond to challenges of efficiency, legitimacy and meaning

Cited by 21 publications

References 27 publications

Sustainability disclosures of hybrid organizations: Swedish state-owned enterprises

Sustainability disclosures of hybrid organizations: Swedish state-owned enterprises

Institutional logics perspective in management control research

Changes in the power balance of institutional logics: Middle managers’ responses

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