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The era of hybrid governance is here. More and more organizations occupy a position between public and private ownership. And value is created not through business or public interests alone, but through distinct forms of hybrid governance. National governments are looking to transform their administrative systems to become more business driven. Likewise, private enterprises are seeing value gains in promoting public interest in their corporate social responsibility programs. But how can we conceptualize, evaluate and measure the value and performance of hybrid governance and organizations? This book offers a comprehensive overview of how hybrids produce value. It explores the drivers, obstacles and complications for value creation in different hybrid contexts: state-owned enterprises, urban policy-making, universities and non-profits from around the world. The authors address several types of value contents, for instance financial, social and public value. Furthermore, the book provides a novel way of understanding multiple forms of doing value in hybrid settings. The book explains mixing, compromising and legitimising as important mechanisms of value creation. Aimed at researchers and students of public management, public administration, business management, corporate social responsibility and governance, this book provides a theoretical, conceptual and empirical understanding of value creation in hybrid organizations. It is also an invaluable overview of performance evaluation and measurement systems and practices in hybrid organizations and governance.
Intuitively, organisations can easily be categorised as ‘public’ or ‘private’. However, this book questions such a black and white dichotomy between public and private, and seeks a deeper understanding of hybrid organisations. These organisations can be found at micro, meso and macro levels of societal activity, consisting of networks between companies, public agencies and other entities. The line between these two realms is increasingly blurred — giving rise to hybrid organisations. Governing Hybrid Organisations presents an engaging discussion around hybrid organisations, highlighting them as important and fascinating examples of modern institutional diversity. Chapters examine the changing landscape of service delivery and the nature and governance of hybrid organisations, using international examples and cases from different service contexts. The authors put forward a clear analytical framework for understanding hybrid governance, looking at strategy and performance management. This text will be valuable for students of public management, public administration, business management and organisational studies, and will also be illuminating for practising managers.
Conventional economic and accounting systems have been exposed by the limitations of market-driven mechanisms, where public services, education and healthcare have been subordinated to profit, exacerbating the inequalities between people and countries. Italy was one of the earliest countries to be affected by the COVID-19 pandemic and also one of the hardest-hit. The successes and failures of the Italian response provides a blueprint for the factors determining the ability of institutions to meet these challenges. This book presents a multifaceted analysis and reflection of the challenges that various types of organisations - public, private and non-profit - have had to face during the pandemic. It contributes to the creation of robust strategies for institutions worldwide to be able to respond promptly and equitably to future emergencies and offers insights for developing policy and practice, with respect to global leaders’ accountability for and management of exceptional events. It addresses three main subjects: extraordinary events and their challenges for business and organisations; the nature and roles of interdisciplinary accounting and accountability in a pandemic environment; and how the global pandemic is impacting accounting and accountability in diverse contexts, such as public services, healthcare, education, and NGOs. With a focus on institutional approaches to establishing, maintaining and discharging accountability throughout the pandemic, the insights of this book are invaluable to both students and practitioners seeking to bolster institutional resilience in an increasingly uncertain world. Both management and accounting communities can learn from this extraordinary global event to promote the process of transforming how business and societies operate.
This book is a printed edition of the Special Issue "Sustainable Business Models" that was published in Sustainability
State-owned enterprises make up roughly 10 percent of the world economy, yet they are woefully understudied. This handbook offers the first synthesis of the topic since the 1980s and offers a comprehensive reference for a generation. The authors provide a detailed explanation of the theory that underpins the expansion of state-owned enterprises in the 21st century. Each chapter delivers an overview of current knowledge, as well as identifying issues and relevant debates for future research. The authors explain how state-owned enterprises are used in both developed and developing countries and offer an insight into complex and fascinating organizations such as the German municipal conglomerates or the multinational companies owned by states. New modes of governance and regulation have been invented to make sure they act in the public interest. This handbook brings together a wealth of international scholars, offering multiple theoretical perspectives to help shape a brave new world. It will be of interest to teachers and students of Economics, Public Administration and Business, academics, established researchers and PhD students seeking rigorous literature reviews on specific aspects of SOEs, as well as practitioners and decision makers in international organizations.
Public sector management and accounting scholarship has witnessed enormous change over the last four decades. Several reform paradigms have become well-known and disseminated worldwide, under acronyms such as NPM – New Public Management, NPG – New Public Governance, and PV – Public Value. At the start of a new decade, questions arise as to what will come next. This book reviews and investigates the key components of NPM, NPM and PV, and discusses what lies beyond these acronyms. It analyses the claimed benefits and drawbacks of each of the three paradigms, using reviews of the pertinent literature, as well as a raft of case studies. The integration of theoretical and empirical insights contributes to a better understanding of what has changed and what has remained the same over the years. Specifically, this book stands out in its use of performance measurement and budgetary lenses to explore the multidimensional processes of reform and change in the public sector. By focusing on the crucially important transformations that have occurred in the field, reviewing several paradigms and analysing different practices from a longitudinal and comparative perspective, the book will be essential in guiding students and scholars of public management and accounting.
Organizational Wrongdoing as the “Foundational” Grand Challenge: Definitions and Antecedents consolidates and extends knowledge on the subject of organizational wrongdoing and highlights potential directions for future research.
While the concept and domain of Corporate Social Responsibility (CSR) are not new—its beginnings can be tracked back to the 1960s—its scope, urgency, and relevance have shifted dramatically in recent years. CEO responses show that the majority of business leaders understand that they operate in an environment of contested values and that stakeholders expect companies to do better and more. However, many corporate incentive systems are not in sync with societal norms and expectations. Moreover, "grand challenges" such as climate change and global pandemics and growing interconnectedness shed light on the fault lines of value creation through complex supply chain systems, exposing unacceptable working conditions, modern slavery, and the environmental consequences of highly distributed production at any cost. As a consequence, corporate social responsibility has become a widely accepted common denominator of the role and responsibilities of business in society, ranging from core functions such as health, safety, and environment standards, to governance and recognition of stakeholders, supply chain design, and corporations’ stand on climate change and its responsibility to future generations. This volume assembles state-of-the-art scholarship from leading scholars in the field and enables a "full range view" of CSR, from its roots, normative foundations, and institutional perspectives to matters of stakeholding, the global value chain, social innovation, and future directions. The Routledge Companion to Corporate Social Responsibility represents a prestige reference work providing an overview of the subject area of CSR for academics, researchers, postgraduate students, as well as reflective practitioners.
This thesis deals with the concept of accountability in international nongovernmental organizations INGOs). The four chapters focus on the theoretical and practical implications of a comprehensive approach to INGO accountability. Comprehensive INGO accountability goes beyond the donor-centric focus on financial accountability, and further includes outcome assessment processes and stakeholder dialog. The findings suggest that INGOs that implement such processes yield more effective programs as well as a stronger mission orientation. This implies that accountability is not merely to be understood as a necessary evil that occurs separately from the organization's core operations. Instead, comprehensive INGO accountability is integrated in organizational processes, and has the strategic value of strengthening organizational performance and mission orientation. It is based on dialog, and therefore is constructive in nature and contributes to more democratic organizational decision-making. In light of the increasingly political role of INGOs, implementing comprehensive accountability can be expected to become indispensable to ensure their organizational legitimacy.
New edition of a classic guide to ensuring effective organizational performance Thoroughly revised and updated, the second edition of Managing and Measuring Performance in Public and Nonprofit Organizations is a comprehensive resource for designing and implementing effective performance management and measurement systems in public and nonprofit organizations. The ideas, tools, and processes in this vital resource are designed to help organizations develop measurement systems to support such effective management approaches as strategic management, results-based budgeting, performance management, process improvement, performance contracting, and much more. The book will help readers identify outcomes and other performance criteria to be measured, tie measures to goals and objectives, define and evaluate the worth of desired performance measures, and analyze, process, report, and utilize data effectively. Includes significant updates that offer a more integrated approach to performance management and measurement Offers a detailed framework and instructions for developing and implementing performance management systems Shows how to apply the most effective performance management principles Reveals how to overcome the barriers to effective performance management Managing and Measuring Performance in Public and Nonprofit Organizations identifies common methodological and managerial problems that often confront managers in developing performance measurement systems, and presents a number of targeted strategies for the successful implementation of such systems in public and nonprofit organizations. This must-have resource will help leaders reach their organizational goals and objectives.