PSAAG Workshop 2014

‘Hybridity in Accounting and Performance Measurement in the public sector: Next steps for Research’ 

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As the practical boundaries between such areas are becoming increasingly blurred, the workshop focused on the hybrid characteristics of our disciplines, methods, research objects and identities and aimed at discussing the following topics:

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1. Hybrid Theories: Public sector accounting and performance measurement are becoming increasingly dependent upon hybrid theoretical perspectives. For example, public performance can be discussed with regards to who is performing, where it is performed, for whom it is performed, how it is captured by measures and accounted for, and how the performer should be held to account, just to mention a few perspectives. How can we make use of these different theoretical perspectives coming from different academic disciplines (Accounting, Finance, Economics, Political Science, etc.)?

2. Hybrid Methods: Yet the production of knowledge is strongly affected by methodological choices. How do we use data, and how does data collection and analysis affect theorization?

3. Hybrid Entities and Identities: The emergence of new organizational forms, such as networks, hybrid organizations and public private partnerships poses challenges for management, performance measurement and financial accounting alike. At the same time, the academic identity of academics in the field of public accounting and performance measurement is changing in a fast and dramatic way. How is it possible to conciliate and sustain the different roles as scholar, teacher, leader, consultant, etc. when both our research objects and roles are becoming increasingly complex?​

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