... and legitimized over time. Originality/value This study reframes the role of environmental accounting in hybrid public organizations by showing how it supports sensemaking, prioritization and legitimacy-building in contexts of persistent institutional tension. It also advances public value research...

... processes in these hybrid public organizations. Design/methodology/approach The study adopts a qualitative, interpretive approach. Using the historical case of the First Vienna Mountain Spring Pipeline in the 19th century as an illustrative example, the paper illustrates how accountability...