The role of multiple values in developing management accounting practices in hybrid organisations

The aim of this study is to investigate how multiple values in non-profit hybrid organisations influence the adoption management accounting practices. empirical analysis centres on established as co-production and co-management initiatives social care. Pragmatic constructivism, centred role values, informs analysis. This research shows that practices can develop without conflicts when only some actors are interested their predominate, despite coexistence conflicting values. However, situation, where eliminated, validity compromised, it does not represent all evidence lack clear considering poor development inability relevant measures, such outcome measures. When opportunity provided by multiplicity lost, possible inefficiencies may emerge. use pragmatic constructivism validity, determined non-integration would be reduced increasing discussion among actors’ Findings suggest presence at first glance interpreted an impediment, would, contrary, useful support stimulating discussion. In respect, should work alongside communication, include dimensions reality.