混合型组织中灵活的可持续性、组织结构和绩效

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE
Joshua Maine, Emilia Florin Samuelsson, T. Uman
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引用次数: 6

摘要

利用悖论理论,本研究探讨了以瑞典市政住房公司为代表的混合型组织中,双右手可持续性如何与组织绩效相关,以及这种关系如何取决于这些组织的组织结构。设计/方法/方法该研究依赖于从瑞典市政住房公司收集的数据。这些数据来源包括发给瑞典市政住房公司管理团队成员的调查、关于这些公司的财务和非财务档案数据、对管理团队和董事会成员的访谈以及对瑞典市政住房公司管理团队和董事会参加的会议的观察。定量资料采用描述性统计、相关分析和线性多元回归分析进行分析。定性数据采用演绎主题分析进行分析,并用于说明和讨论定量分析的结果。定量研究结果表明,在以瑞典市政住房公司为代表的混合型组织中,双右手可持续性,即可持续性的探索性取向和开发性取向之间的一致性,与财务绩效呈弱正相关,与社会绩效呈正相关。研究进一步表明,高水平的结构要素“连通性”削弱了研究中组织的双手可持续性与财务绩效之间的关系。相比之下,较低水平的连通性加强了这种关系。我们的定性材料说明了定量结果如何可以通过这些混合组织的董事会和管理团队之间的相互作用来解释。独创性/价值该研究表明,在以瑞典市政住房公司为代表的混合型组织中,用于可持续发展战略概念化的灵巧可持续性如何对绩效(即财务、社会和环境)的各个方面产生不同的影响。该研究进一步强调了在混合环境中组织结构在这些关系中的重要性。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Ambidextrous sustainability, organisational structure and performance in hybrid organisations
PurposeDrawing on paradox theory, this study explores how ambidextrous sustainability relates to organisational performance in hybrid organisations represented by Swedish municipal housing corporations, and how this relationship is contingent on the organisational structure of these organisations.Design/methodology/approachThe study relies on the data collected from Swedish municipal housing corporations. These data sources consist of a survey sent to the management team members in Swedish municipal housing corporations, financial and non-financial archival data on these corporations, interviews with the management team and board members, and observations of meetings involving the management team and board of directors at a Swedish municipal housing corporation. Quantitative data of the study were analysed using descriptive statistics, correlation analysis and linear multiple regression analysis. Qualitative data were analysed employing deductive thematic analysis and were used to illustrate and discuss the results of the quantitative analysis.FindingsThe quantitative findings show that ambidextrous sustainability, i.e. the alignment between an explorative orientation and an exploitative orientation towards sustainability, has a weakly positive relationship with financial performance and a positive relationship with social performance in hybrid organisations represented by Swedish municipal housing corporations. The study further shows that a high level of the structural element “connectedness” weakened the relationship between the ambidextrous sustainability and financial performance of the organisation in the study. In contrast, a lower level of connectedness reinforced and strengthened this relationship. Our qualitative material illustrates how the quantitative findings could be explained by the interaction between the board of directors and the management team of these hybrid organisations.Originality/valueThe study shows how ambidextrous sustainability, employed for conceptualisation of the sustainability strategy in hybrid organisations, represented by Swedish municipal housing corporations, can impact on facets of performance (i.e. financial, social and environmental) differently. The study further highlights the importance of organisational structures in these relationships in a hybrid context.
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来源期刊
CiteScore
9.50
自引率
14.30%
发文量
77
期刊介绍: Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.
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