Accounting and Accountability between Financial Imperatives and Public Values: Reconfiguring Conflict, Hybridity, and the Power of Calculative Devices

Description

This special issue examines how accounting and accountability function within organizations that navigate the competing demands of financial performance and public service values. It explores the tensions that arise when financial imperatives intersect with broader social and public objectives, and how organizations attempt to reconcile these conflicts through hybrid approaches.

Potential topics

• Accounting and accountability practices in hybrid organizations
• Tension between financial imperatives and public values in organizational settings
• Role of calculative devices and financial technologies in organizational governance
• Conflict and hybridity in accounting systems
• Power dynamics in financial measurement and reporting
• Reconfiguration of accounting practices to address competing organizational values