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PurposeIn addressing policy problems, it is difficult to disentangle public policies from private efforts, business institutions and civic activities. Societies may acknowledge that all these domains have a role in accomplishing social aims, but there are fundamental problems in understanding why, how and with what implications this occurs. Drawing upon the insights from the papers of this special issue, the authors aim to advance the understanding of governance and accountability in different contexts of hybridity, hybrid governance and organizations.Design/methodology/approachThe authors conceptualize common theoretical origins of hybrid organizations and the ways in which they create and enact value by reflecting on the articles of the special issue. Furthermore, the authors propose agendas for future research into hybrid organizations.FindingsHybrid organizations can be conceptualized through two types of lenses: (1) the dimensions of hybridity (ownership, institutional logics, funding and control) and (2) their approaches to value creation (mixing, compromising and legitimizing).Practical implicationsThis article provides more detailed and comprehensive understanding of hybridity. This contribution has also important practical implications for actors, such as politicians, managers, street-level bureaucrats, professionals, auditors and accountants who may be enveloped in various hybrid settings, policy contexts and multi-faceted interfaces between public, private and the civil society sector.Originality/valueHybridity lenses reveal novel connections between four types of hybrid institutional contexts: state-owned enterprises (SOEs), non-profit organizations (NPOs), social enterprises (SEs) and municipally owned corporations (MOCs). This paper provides theoretical instruments for doing so.

The global financial and economic crisis that hit Western countries between 2007 and 2008 has generated an extensive literature. Several policy responses are now recognized, based on the way governments reallocate scarce public resources across budget categories; these approaches have a differential impact on the sustainability of cuts and on performance and trust. What determines the choice of one approach over another is a relevant, yet unexplored, research question. The article highlights the factors driving the adoption of specific crisis management approaches. A conceptual model and key propositions derived from the literature are applied to the case studies of six local governments. A comparative analysis of the interactions among internal and external determinants through a multi-year timeframe provides valuable insights that improve our understanding of crisis management.

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Covid-19 is not only a crisis of intensive care but a social and humanitarian crisis. Until mass vaccination is undertaken, control of contagion will rely on responsible behaviour by citizens. Strategies for fighting Covid-19 in different regions of Italy have shown that an area-specific approach, not just hospital-focused, pays off. This article proposes a community coproduction approach, in the light of discussions with politicians and key health decisionmakers and actors. IMPACT Preventing the spread of Covid-19 can mainly be achieved by social, not medical, means. Decision-makers should be aware that a strategy of relying only on the acute health system, placing a high burden on community-based public services, without any systematic attempt to coordinate or support the expansion of these services, is likely to fail. This article explains the benefits of a community co-production strategy.

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If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractPurpose -The aim of this paper is to add to understanding of how cities function. Specifically, through the lens of power relationships in political organisations, it seeks to study the manner in which accounting and politics are involved in the development of city transport strategies. Design/methodology/approach -The paper uses a comparative case study approach in which documents and media coverage are key elements of the visualising of the city. Findings -The findings are on a number of levels. First, the study explains the efficacy of congestion charging systems. Second, in the politicised organisation of the city, the context in which policy makers sit is crucial in the elaboration of strategies. Third, the adoption of calculative practices such as congestion charging may reflect political rationality rather than actual need. Originality/value -The focus of the study has been cities -a neglected field, but one with considerable research potential. Second, the mobilisation of concepts of power, as articulated by Clegg, Flyvbjerg and Clegg, represent a novel contribution to the accounting literature.

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