Purpose
The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of knowledge-intensive public organizations (KIPOs). In so doing, it draws upon insights from previous literature and other papers included in this special issue of Accounting, Auditing and Accountability Journal.
Design/methodology/approach
The paper reviews academic analysis and insights provided in the academic literature on accounting, PM and accountability changes in KIPOs, such as universities and healthcare organizations, and paves the way for future research in this area.
Findings
The literature review shows that a growing number of studies are focusing on the hybridization of different KIPOs, not only in terms of accounting tools (e.g. performance indicators, budgeting and reporting) but also in relation to individual actors (e.g. professionals and managers) that may have divergent values and thus act according to multiple logics. It highlights many areas in which further robust academic research is needed to guide developments of hybrid organizations in policy and practice.
Research limitations/implications
This paper provides academics, regulators and decision makers with relevant insights into issues and aspects of accounting, PM and accountability in hybrid organizations that need further theoretical development and empirical evidence to help inform improvements in policy and practice.
Originality/value
The paper provides the growing number of academic researchers in this emerging area with a literature review and agenda upon which they can build their research.
Research Summary: What type of firms are more likely to survive or even thrive in disaster events such as earthquakes, wildfires, and the COVID-19 pandemic? We investigate whether family ownership and industry positioning affect firms' ability to capture opportunities for business recovery after a natural disaster. We analyze the performance of Italian family and nonfamily firms around a disastrous earthquake in 2009. Following the earthquake, family firms performed better than nonfamily firms, especially when multiple family members were involved as owners. Moreover, family ownership is beneficial in industries highly dependent on the public sector. Our findings provide evidence on the superior resilience of family firms by illustrating the characteristics that allow firms hit by disaster events to seize posttraumatic entrepreneurial opportunities for recovery and growth.
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