Benefit corporation with multiple objectives (“public benefit” objectives, and private benefits)

“Ethics of accountability” employ multiple performance objectives

Responsibility Logic associated with a wide range of constituents (financiers, shareholders, employees, peers, customers, suppliers and the public)

Hybrid role of “medical managers” that are clinicians with managerial responsibilities with dual professional identity

Medical managers as “practitioners of hybridity” do not simply mediate between professions but hybridise the various professional spaces

Highlight the value of performance metrics to reconcile different values, identities and priorities

The medical managers signal the merit of accounting in improving patient and financial outcomes (equivocalising), and remove stigma associated with clinical engagement with costs (destigmatising)

Balance market and social objectives in the case of a non-profit federal power administration

“Involuntary hybridity” as a response to an institutional complex environment

State regulation imposes a floor level of social activity, despite pressure from market stakeholders

State regulation also imposes formal administrative procedures that require interaction and agreement with social stakeholders

Combining economic and social logics in the case of the Great Exhibition of the North (GEOTN), England's largest cultural event

Emergent conflictual tensions between such logics

Need to balance these logics through the dual positioning of economic impact coupled with social goals of inclusivity and community engagement

The envisaged duality of logics raised the potential for emancipation and inclusion through a participatory involvement of communities

The performativity role of traditional accounting privileges the market perspective

The emancipatory potential of counter (dialogic) accounting to better serve pluralism and the democratic ideals of hybrid organisations

Counter accounting gave democratic voice to marginalised stakeholders

The emergence of social investments based on logics of calculating the long-term social and economic impacts of preventive social interventions

How accounting mediates hybrid settings (while also being mediated) and the role of disentanglements in such processes

Social investments entail a design idea that presupposes a new relationship as heterogenous actors enter a relationship of shared resources and goals

Social housing has to achieve financial, social and environmental outcomes

Ambidextrous sustainability strategies encapsulate the simultaneous pursuit of divergent strategic orientations and incorporate the “paradox of strategising” and the “paradox of performing”

These strategies enable hybrid organisations to respond to expectations of different stakeholders within and outside the organisations in obtaining different facets of performance

Three different logics (regulatory/bureaucratic, market and service)

The organisational control mechanisms to balance different logics

Operationalisation of centrality (to include strategy, performance and control (P&C) system design, service quality satisfaction) and compatibility of logics (to include accountability considerations, regulatory outcomes and hiring and socialisation practices)

Reshaping of healthcare public sector accountabilities among levels of government (such as regional government and local healthcare providers) as a result of NPM and NPG reforms

Healthcare organisations are hybrids as their mission of “care,” and the value of “public service” are likely to be in tension with “efficiency”

The moral struggles related to the conflicting nature of hybridity

Performance measures may play an ambivalent role in mitigating these tensions by enabling compromises between actors with divergent values and enhancing tensions between actors with convergent values, such as healthcare professionals

The use of performance measures may bring moral risks and injustice that require social actors to construct different arguments for different audiences

Hybrid organisations that have public, private and third sector actors providing a wide range of public services

Accountability in public, private and third sectors

The mixture of public, private and third sector accountability systems are blended in a hybrid organisation

Balanced, unbalanced, dynamic and static accountability system models for hybrids

The different actors should be accountable to each other in horizontal relationships with the hybrid organisation

Healthcare (medical), administrative and political institutional logics were observed in the case of a Finnish healthcare organisation

Negative emotions stirred by a pressure to adopt hybrid practices aggregated into incompatible institutional logics led to conflict and prevented the use of accounting tools in the professional

Accounting practices need to satisfy all professional groups to avoid non-hybridisation between professional groups

Network of public and private companies with multiple goals (public interest and cost efficiency)

Short and long-term humanitarian activities following natural disasters

A mix of experts (accountants, engineers and architects) developed a comprehensive reporting system

Technologies of government homogenised administrative procedures among experts

Financial and non-financial measures were taken for various purposes, ranging from internal planning, coordination and decision-making to deviance analysis, as well as for external accountability

Public child protection agency at the intersection between market and the public sector

Combine the goals of cost-efficiency and of meeting the needs of the individual child

“Sequencing” is ongoing process of moving conflicting activities and bringing them together again

“compartmentalisation” is a means of avoiding clashes by combing different and conflicting way of achieving goals

Hybridisation is continuously evolving and can be achieved on a day-to-day basis

Sequencing is how accountants, caseworkers, consultants and managers pursue conflicting ideals of good performance

Multiple logics (community, public and market) in the case in the PPP policy created for the delivery of UK schools

Hybrid structures for the delivery of governance and accountability for public money

“Layering” and “blending” combinations lead to an increasing adoption of private sector accountability

A parallel “co-existence” of community and market logics delivered a long-term governance structure

The empirical complexity shows that there is no clear “best” combination of engagement between logics and hybrid types of structures for delivering “successful” projects in this environment

Networks are structures of interdependence involving multiple organisations (purchaser and providers) with different motivations

Network control mechanisms involve the integration of different control mechanisms within a network

Inscriptions should be scaled down to different subsets and to establish icons without changing their meanings, which is important when external expectations are to be operationalised locally