社会关怀公司化中的混合性、制度逻辑与价值创造机制

IF 5.5 3区 管理学 Q1 BUSINESS, FINANCE British Accounting Review Pub Date : 2024-01-01 DOI:10.1016/j.bar.2023.101244
Laurence Ferry , Piotr Wegorowski , Rhys Andrews
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引用次数: 0

摘要

自 20 世纪 80 年代以来的四十年间,在新自由主义和新公共管理政策的影响下,公共服务的混合化程度不断提高。提供服务的混合安排融合了公共、私营和非营利组织的方法,其方式充满了一系列影响其价值创造机制的制度逻辑。在此背景下,公共服务公司化是混合的一个突出表现。然而,关于公司化的混合组织如何塑造公司化公共服务的价值创造机制的研究却相对较少。为了弥补这一空白,本文通过实地研究,探讨了英国地方政府成人社会关怀公司化过程中的混合性、制度逻辑和价值创造机制。研究发现,使用不同的混合企业形式--混合、隔离、分割和封锁--为老年和弱势公民提供服务,对创造财务和社会价值的机制具有重要影响。然而,同样明显的是,不同形式的混合组织可以与多种价值创造机制在同一组织内共存,这就强调了与公共服务公司化相关的混合动力的独特性。
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Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care

Hybridisation of public services has increased under neoliberalism and New Public Management policies, over the past four decades since the 1980s. Hybrid arrangements for service provision blend public, private and nonprofit approaches to organising in ways imbued with a range of institutional logics impinging on their value creation mechanisms. Within this context, the corporatisation of public services represents a striking manifestation of hybridisation. However, comparatively little research has considered how hybrid organising through corporatisation shapes the mechanisms through which value is created in corporatized public services. To address this gap, through a field level study, this paper examines hybridity, institutional logics and value creation mechanisms in the corporatisation of adult social care in English local government. The study found that the use of different hybrid corporate forms – blended, segregated, segmented and blocked - to provide services to elderly and vulnerable citizens had important implications for the mechanisms through which financial and social values were created. Nevertheless, it was also apparent that different forms of hybrid organising could co-exist within the same organization along with multiple value creation mechanisms, underlining the unique dynamics of hybridisation pertaining to the corporatisation of public services.

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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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