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Accounting, hybrids and hybridity – attending to the value dimension in institutional logics

Accounting, hybrids and hybridity – attending to the value dimension in institutional logics This study is concerned with the institutional value dimension in recent accounting research into hybrids and hybridity. Such research has been cognitively oriented and neglected the affective and emotional qualities of the values in which institutions are grounded. This study assumes that organisational members use accounting for instrumental reasons conditioned by objective facts. This study aims to offer new impetus to this literature by taking seriously the nature of institutional value.Design/methodology/approachEssay combined with discussion of published work.FindingsCognitive misinterpretations of institutional value underplay the force of institutions. One acts upon these not as a matter of cognitive choice but because of beliefs in deeply held values. In the extreme, the value possesses the actor not vice versa. However, because institutional values are ideal and abstract, they can never be fully and incontrovertibly achieved in practice. Certain practices, such as accounting, can come to stand in for the pursuit of the institutional value. In particular contexts, practicing accounting can come to be regarded as pursing institutional values, which makes it an institutional object.Originality/valueThe explication of accounting as an institutional object can show the potential significance of accounting for institutional values, including hybrid values. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Qualitative Research in Accounting & Management Emerald Publishing

Accounting, hybrids and hybridity – attending to the value dimension in institutional logics

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Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
1176-6093
eISSN
1176-6093
DOI
10.1108/qram-07-2022-0113
Publisher site
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Abstract

This study is concerned with the institutional value dimension in recent accounting research into hybrids and hybridity. Such research has been cognitively oriented and neglected the affective and emotional qualities of the values in which institutions are grounded. This study assumes that organisational members use accounting for instrumental reasons conditioned by objective facts. This study aims to offer new impetus to this literature by taking seriously the nature of institutional value.Design/methodology/approachEssay combined with discussion of published work.FindingsCognitive misinterpretations of institutional value underplay the force of institutions. One acts upon these not as a matter of cognitive choice but because of beliefs in deeply held values. In the extreme, the value possesses the actor not vice versa. However, because institutional values are ideal and abstract, they can never be fully and incontrovertibly achieved in practice. Certain practices, such as accounting, can come to stand in for the pursuit of the institutional value. In particular contexts, practicing accounting can come to be regarded as pursing institutional values, which makes it an institutional object.Originality/valueThe explication of accounting as an institutional object can show the potential significance of accounting for institutional values, including hybrid values.

Journal

Qualitative Research in Accounting & Management – Emerald Publishing

Published: Oct 21, 2022

Keywords: Max Weber; Institutional logic; Institutional value; Hybridisation

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