Hybrid organisations are organisational forms that use different resources, governance models and institutional logics derived from public, private, for-profit and nonprofit. Hybridity can be referred to on multiple levels of analysis: macro-level related to the society, meso-level related to specific organisational fields or organisations, or micro-level related to groups or individual actors. This paper provides a comprehensive comment on the state of research on accounting and accountability themes in hybrid organisations. The paper also locates the articles included in this special section, identifying avenues for further research. The state of research in hybrid organisations shows that a growing number of studies focus on accounting and accountability practices in different types of hybrid organisations operating in different fields. This paper identifies diversity tensions in accounting and accountability for single hybrid organisations or networks operating at different levels, compromising multiple values and expectations of audiences/forums. The six articles in the special setion fill this gap in addressing questions of for who, for what, and where by exploring the multiple actors, values and forums involved in accounting and accountability practices in hybrid organisations.

中文翻译：

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管理混合组织中多样性紧张局势的会计和问责制


混合组织是使用源自公共、私人、营利性和非营利性的不同资源、治理模式和制度逻辑的组织形式。混合性可以指多个层面的分析：宏观层面与社会相关，中观层面与特定组织领域或组织相关，或者微观层面与群体或个体行为者相关。本文对混合组织中会计和问责主题的研究现状进行了全面评论。本文还找到了本特殊部分中包含的文章，确定了进一步研究的途径。混合组织的研究现状表明，越来越多的研究重点关注在不同领域运营的不同类型混合组织的会计和问责实践。本文指出了在不同级别运营的单一混合组织或网络在会计和问责方面的多样性紧张，从而损害了受众/论坛的多重价值观和期望。特刊中的六篇文章通过探讨混合组织中会计和问责实践涉及的多个参与者、价值观和论坛，填补了解决“为谁”、“为什么”和“在哪里”等问题的空白。