Accounting, hybrids and hybridity – attending to the value dimension in institutional logics

Purpose This study is concerned with the institutional value dimension in recent accounting research into hybrids and hybridity. Such has been cognitively oriented neglected affective emotional qualities of values which institutions are grounded. assumes that organisational members use for instrumental reasons conditioned by objective facts. aims to offer new impetus this literature taking seriously nature value. Design/methodology/approach Essay combined discussion published work. Findings Cognitive misinterpretations underplay force institutions. One acts upon these not as a matter cognitive choice but because beliefs deeply held values. In extreme, possesses actor vice versa. However, ideal abstract, they can never be fully incontrovertibly achieved practice. Certain practices, such accounting, come stand pursuit particular contexts, practicing regarded pursing values, makes it an object. Originality/value The explication object show potential significance including hybrid