Reviewgreen2023

Non-financial reporting in hybrid organizations – a systematic literature review

24 citations0/0 files storedMeditari Accountancy Research

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Accounting and Organizational Management

Abstract

Purpose This paper aims to systematically review the field of non-financial reporting (NFR) in hybrid organizations, focusing on state-owned enterprises, third-sector organizations and public–private partnerships. This is a timely attempt to identify the state of the art in the literature and outline the future research agenda. The paper answers two research questions: RQ1. What can be learned about NFR in hybrid organizations from the existing literature? RQ2. What are the future avenues for research on the topic? Design/methodology/approach A systematic literature review method was applied in this paper to summarize evidence from extant literature on NFR in hybrid organizations. The Scopus and Web of Science Core Collection databases were used to locate 92 articles for the review. Findings Recent years have witnessed a sharp increase in the number of articles on the topic. Regarding the implications of NFR for hybrid characteristics, NFR has some potential to strengthen the influence of non-market (i.e. state, community and social) logics in hybrid organizations. However, this potential may be limited due to the effect of market logics and the tensions that arise between the multiple logics in hybrid organizations. Regarding the implications of hybrid characteristics for NFR, these characteristics can not only affect the extent, the quality, the likelihood and the institutionalization of NFR but also result in the development of new NFR frameworks. The review calls for more research on the implications of NFR for multiple institutional logics and the implications of these logics for NFR in hybrid organizations. Originality/value To the best of the authors’ knowledge, this is the first literature review that mobilizes insights from hybridity research to analyze NFR literature on diverse hybrid organizations.

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References

2009Preferred Reporting Items for Systematic Reviews and Meta-Analyses: The PRISMA Statement 2003Towards a Methodology for Developing Evidence‐Informed Management Knowledge by Means of Systematic Review 1999Institutional Logics and the Historical Contingency of Power in Organizations: Executive Succession in the Higher Education Publishing Industry, 1958– 1990 2010Building Sustainable Hybrid Organizations: The Case of Commercial Microfinance Organizations 2012Inside the Hybrid Organization: Selective Coupling as a Response to Competing Institutional Logics 2013Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research 2014The governance of social enterprises: Mission drift and accountability challenges in hybrid organizations 2014State-owned Enterprises Around the WORLD as Hybrid Organizations

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