Individual responses to competing accountability pressures in hybrid organisations: The case of an English business school

Gebreiter, Florian and Hidayah, Nunung Nurul (2019). Individual responses to competing accountability pressures in hybrid organisations: The case of an English business school. Accounting, Auditing and Accountability Journal ,

Abstract

This paper examines conflicting institutional demands on individual frontline employees in hybrid public sector organisations. Specifically, it examines the competing accountability pressures professional and commercial logics exerted on academics at a business school, how individual lecturers responded to such pressures, and what drove these responses. The paper draws on a case study of an English business school and is informed by the literatures on institutional logics and hybrid organisations. The paper shows that the co-existence of professional and commercial logics at the case organisation exerted competing accountability pressures on lecturers. It moreover shows that, sometimes deliberately and purposefully, sometimes ad-hoc or even coincidentally, lecturers drew on a wide range of responses to these conflicting pressures, including compliance, defiance, combination and compartmentalisation. The paper sheds light on individual level responses to competing institutional logics and associated accountability pressures as well as their drivers. It also highlights the drawbacks of user, customer or citizen accountability mechanisms, showing that a strong emphasis on them in knowledge-intensive public organisations can have severe dysfunctional effects.

Publication DOI: https://doi.org/10.1108/AAAJ-08-2017-3098
Divisions: Aston Business School > Accounting
Aston Business School > Accounting Research Group
Aston Business School
Additional Information: © Florian Gebreiter and Nunung Nurul Hidayah 2019 Published by Emerald Publishing Limited Published by Emerald Publishing Limited. This article is published under the Creative Commons Attribution (CC BY 4.0) licence. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode
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Related URLs: https://www.eme ... AJ-08-2017-3098 (Publisher URL)
Published Date: 2019-04-15
Accepted Date: 2018-05-09
Authors: Gebreiter, Florian ( 0000-0002-5981-0476)
Hidayah, Nunung Nurul ( 0000-0003-3178-4584)

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