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Hybridization, purification and re-hybridization: A study of shifting registers of value

Kastberg Weichselberger, Gustaf, 1976 (author)
Gothenburg University,Göteborgs universitet,Förvaltningshögskolan,School of Public Administration
Firtin, Cemil Eren (author)
Gothenburg University,Göteborgs universitet,Förvaltningshögskolan,School of Public Administration
Bracci, Enrico (author)
 (creator_code:org_t)
Elsevier BV, 2023
2023
English.
In: The British Accounting Review. - : Elsevier BV. - 0890-8389 .- 1095-8347.
  • Journal article (peer-reviewed)
Abstract Subject headings
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  • The aim of this paper is to add to the discussion on hybrids and valuing. We argue that more dynamic theorising is needed to understand hybridity. The aim is thus to further the discussion and to nuance the theorisation of hybrids and values by focusing on their emergence and shifts. The study is qualitative, and the empirical base is the handling of the pandemic in a Swedish county council and a municipality. The research question is: How and why did values emerge and shift in the handling of the COVID-19 pandemic? Our first contribution is the development of concepts whereby we centre hybridisation, purification, and re-hybridisation, as well as the concepts of first- and second-order dissonance. The second contribution is the enhancement of our understanding of the dynamics of hybrids. Our theorising adds to studies indicating the risk of hybrid settings collapsing and then reverting to pure states because of what we call second-order dissonance. Pure states, however, are always at risk of first-order dissonance and of exploding into hybrid states. Our observations advance research into both valuing and accounting, which tends to focus on specific established values, or on how accounting for a value emerges.

Subject headings

MEDICIN OCH HÄLSOVETENSKAP  -- Hälsovetenskap -- Hälso- och sjukvårdsorganisation, hälsopolitik och hälsoekonomi (hsv//swe)
MEDICAL AND HEALTH SCIENCES  -- Health Sciences -- Health Care Service and Management, Health Policy and Services and Health Economy (hsv//eng)
SAMHÄLLSVETENSKAP  -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
SOCIAL SCIENCES  -- Economics and Business -- Business Administration (hsv//eng)
SAMHÄLLSVETENSKAP  -- Statsvetenskap -- Studier av offentlig förvaltning (hsv//swe)
SOCIAL SCIENCES  -- Political Science -- Public Administration Studies (hsv//eng)
SAMHÄLLSVETENSKAP  -- Annan samhällsvetenskap -- Tvärvetenskapliga studier inom samhällsvetenskap (hsv//swe)
SOCIAL SCIENCES  -- Other Social Sciences -- Social Sciences Interdisciplinary (hsv//eng)

Keyword

hybridization; purification; values; dissonance; public sector

Publication and Content Type

ref (subject category)
art (subject category)

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