Hybridity and conflicting logics—and what if not? A historical exploration of a XIV–XVI century social entity in Venice

IF 3.1 Q2 BUSINESS, FINANCE Financial Accountability & Management Pub Date : 2021-09-09 DOI:10.1111/faam.12303
Maria Lusiani, Chiara Pancot, Marco Vedovato
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引用次数: 1

Abstract

This paper sets out to explore how hybrid organizations managed their established institutional complexity in the past, and what place was there for accounting in this endeavor. The paper draws on a historical case study of how a social entity operated in 14th–16th-century Venice. Ca’ di Dio, a hospice providing hospitality and care to poor women, is what today we would call a “hybrid organization,” in that it was born at the crossroads of ecclesiastic and public jurisdictions, it was autonomously administered, self-financed through commercial activities, but operated within the public control of the State. It will be found that Ca’ di Dio worked within a complex arrangement of multiple logics, that these logics coexisted without particular tension or conflict, and that accounting was a central practice to manage Ca’ di Dio activities, despite its noncommercial nature. The paper thus, while contributing to documenting the presence of hybrid organizations in the past, also questions the presupposed tension and conflict in logics that these organizations are thought to come with. Finally, it also documents the trivial, but overlooked, role of accounting as primarily a calculative tool for everyday management in hybrid organizations.

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混杂和冲突的逻辑——如果不是呢?十四至十六世纪威尼斯社会实体的历史探索
本文旨在探讨混合型组织过去是如何管理其既定的制度复杂性的,以及会计在这方面的地位。本文引用了一个历史案例来研究14-16世纪威尼斯的社会实体是如何运作的。Ca’di Dio是一家为贫困妇女提供招待和护理的临终关怀机构,今天我们称之为“混合组织”,因为它诞生于教会和公共管辖权的十字路口,它是自主管理的,通过商业活动自筹资金,但在国家的公共控制下运作。可以发现,Ca’di Dio是在多种逻辑的复杂安排中工作的,这些逻辑共存而没有特别的紧张或冲突,会计是管理Ca’di Dio活动的核心实践,尽管其具有非商业性质。因此,本文在有助于记录过去混合组织的存在的同时,也对这些组织被认为具有的逻辑中预设的紧张和冲突提出了质疑。最后,它还记录了会计作为混合型组织日常管理的主要计算工具的琐碎但被忽视的作用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
4.90
自引率
18.20%
发文量
27
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