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Academic entrepreneurial hybrids: Accounting and accountability in the case of MegaRide
Institution:1. Department of Economics, Management, Institutions of the University of Naples Federico II, Italy;2. Department of Accounting and Economic Analyses, Nord University, Norway;1. School of Accounting, Southwestern University of Finance and Economics, Chengdu, 611130, China;2. School of Economics and Management, Harbin Institute of Technology, Shenzhen, 518055, China;3. Department of Accounting and Information Systems, Rutgers Business School-Newark and New Brunswick, Rutgers University, 1 Washington Square Park, Room #934, Newark, NJ, 07102, USA;4. Department of Finance and Economics, Rutgers Business School-Newark and New Brunswick, Rutgers University, 100 Rockafeller Road, Room #5135, Piscataway, NJ, 08854, USA;1. University of South Australia, Business, Adelaide, South Australia, SA, 5000, Australia;2. Universitas Mahasaraswati Denpasar, Bali, Indonesia;3. University of Pretoria, Department of Financial Management, Hatfield, 0028, South Africa;1. Southampton Business School, University of Southampton, Southampton, SO17 1BJ, UK;2. School of Business and Economics, Loughborough University, Leicestershire, LE11 3TU, UK;3. Birmingham Business School, University of Birmingham, Birmingham, B15 2TT, UK;1. Department of Accounting and Finance, School of Business, Monash University, Malaysia;2. Department of Accounting and Business Law, McDonough School of Business, Georgetown University, Washington, D.C, 20057, USA;3. Dept. of Accountancy, Towson University, USA;4. Department of Accountancy, National Chengchi University, Taiwan
Abstract:The current paper focuses on how multiple values shape accounting and accountability practices in hybrid organizations. It concentrates on the complex domain of academic spin-offs, more fully described as hybrid knowledge-intensive organizations, aiming to understand how accounting and accountability practices can be constitutive of hybrid academic entrepreneurial logics and identities and how these, in turn, favor the development of accounting and accountability practices. The study employs a theoretically informed in-depth single case study of the academic spin-off MegaRide of the University of Naples Federico II (Italy) for the period January to May 2021. The findings show how, in MegaRide, hybrid academic entrepreneurial identities emerged at both the individual and organizational levels, leading to successful technology transfer, with an undeniable impact on the local context and society.
Keywords:Hybrid organization  Academic spin-off  Identity  Accounting  Accountability  Technology transfer
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