Hybridisation, purification, and re-hybridisation: A study of shifting registers of value

IF 5.5 3区 管理学 Q1 BUSINESS, FINANCE British Accounting Review Pub Date : 2024-09-01 DOI:10.1016/j.bar.2023.101201
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Abstract

The aim of this paper is to add to the discussion on hybrids and valuing. We argue that more dynamic theorising is needed to understand hybridity. The aim is thus to further the discussion and to nuance the theorisation of hybrids and values by focusing on their emergence and shifts. The study is qualitative, and the empirical base is the handling of the pandemic in a Swedish county council and a municipality. The research question is: How and why did values emerge and shift in the handling of the COVID-19 pandemic? Our first contribution is the development of concepts whereby we centre hybridisation, purification, and re-hybridisation, as well as the concepts of first- and second-order dissonance. The second contribution is the enhancement of our understanding of the dynamics of hybrids. Our theorising adds to studies indicating the risk of hybrid settings collapsing and then reverting to pure states because of what we call second-order dissonance. Pure states, however, are always at risk of first-order dissonance and of exploding into hybrid states. Our observations advance research into both valuing and accounting, which tends to focus on specific established values, or on how accounting for a value emerges.

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杂交、纯化和再杂交:价值转移寄存器的研究
本文旨在为关于混血儿和估值的讨论添砖加瓦。我们认为,要理解混合性,需要更多的动态理论。因此,本文的目的是通过关注混合体的出现和转变,进一步推动讨论并细化混合体和价值观的理论化。本研究为定性研究,其经验基础是瑞典一个县议会和一个市政府对大流行病的处理。研究问题是:在处理 COVID-19 大流行病的过程中,价值观是如何以及为何出现和转变的?我们的第一个贡献是提出了一些概念,并据此将杂交、净化和再杂交以及一阶和二阶失调概念置于中心位置。第二个贡献是加强了我们对杂交动态的理解。我们的理论研究表明,由于我们所说的二阶失调,混合环境有可能崩溃,然后恢复到纯粹状态。然而,纯粹状态始终面临一阶失调和爆发为混合状态的风险。我们的观察推动了对价值观和会计的研究,而这些研究往往侧重于特定的既定价值观,或价值观的会计是如何产生的。
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来源期刊
British Accounting Review
British Accounting Review BUSINESS, FINANCE-
CiteScore
8.60
自引率
3.90%
发文量
39
审稿时长
76 days
期刊介绍: The British Accounting Review*is pleased to publish original scholarly papers across the whole spectrum of accounting and finance. The journal is eclectic and pluralistic and contributions are welcomed across a wide range of research methodologies (e.g. analytical, archival, experimental, survey and qualitative case methods) and topics (e.g. financial accounting, management accounting, finance and financial management, auditing, public sector accounting, social and environmental accounting; accounting education and accounting history), evidence from UK and non-UK sources are equally acceptable.
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Deposit insurance and credit union earnings opacity Online judicial auction, loan availability, and corporate investment in China Editorial Board When a financially oriented performance measurement system supports hybrid collective sensemaking: The case of a cooperative bank Hybridisation, purification, and re-hybridisation: A study of shifting registers of value
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