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

Ahrens, Thomas; Ferry, Laurence

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Authors

Thomas Ahrens



Abstract

Purpose - This essay 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. It assumes that organisational members use accounting for instrumental reasons conditioned by objective facts. We aim to offer new impetus to this literature by taking seriously the nature of institutional value. Design/methodology/approach - Essay combined with discussion of published work. Findings - Cognitive 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, since 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/value - The explication of accounting as an institutional object can show the potential significance of accounting for institutional values, including hybrid values.

Citation

Ahrens, T., & Ferry, L. (2022). Accounting, hybrids, and hybridity - attending to the value dimension in institutional logics. Qualitative Research in Accounting & Management, 19(5), 696-715. https://doi.org/10.1108/qram-07-2022-0113

Journal Article Type Article
Acceptance Date Sep 3, 2022
Online Publication Date Sep 30, 2022
Publication Date Oct 21, 2022
Deposit Date Sep 6, 2022
Publicly Available Date Mar 29, 2024
Journal Qualitative Research in Accounting and Management
Print ISSN 1176-6093
Publisher Emerald
Peer Reviewed Peer Reviewed
Volume 19
Issue 5
Pages 696-715
DOI https://doi.org/10.1108/qram-07-2022-0113
Public URL https://durham-repository.worktribe.com/output/1192442

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http://creativecommons.org/licenses/by-nc/4.0/

Copyright Statement
This author accepted manuscript is deposited under a Creative Commons Attribution Non-commercial 4.0 International (CC BY-NC) licence. This means that anyone may distribute, adapt, and build upon the work for non-commercial purposes, subject to full attribution. If you wish to use this manuscript for commercial purposes, please contact permissions@emerald.com





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