000109353 001__ 109353
000109353 005__ 20230712100013.0
000109353 0247_ $$2doi$$a10.1108/MEDAR-04-2020-0873
000109353 0248_ $$2sideral$$a125464
000109353 037__ $$aART-2021-125464
000109353 041__ $$aeng
000109353 100__ $$0(orcid)0000-0002-8197-7088$$aYetano, A.$$uUniversidad de Zaragoza
000109353 245__ $$aAccountability disclosure of SOEs: comparing hybrid and private European news agencies
000109353 260__ $$c2021
000109353 5060_ $$aAccess copy available to the general public$$fUnrestricted
000109353 5203_ $$aPurpose: This paper aims to explore the financial and non-financial accountability disclosure patterns of state-owned enterprises (SOEs), as hybrid organizations. Design/methodology/approach: Adopting the hybridity concept and resorting to stakeholder theory, this paper works on a comparison between the accountability disclosure patterns of hybrid and private organizations operating in the same industry. European national news agencies are selected as units of analysis and an extensive web content analysis is performed on three categories of information. Findings: SOEs are found to disclose a broader spectrum of information than private organizations, and differences between them have been found. Nevertheless, both financial and non-financial disclosures are underdeveloped in the two organizational types. Research limitations/implications: This paper illustrates how hybridity explains SOEs’ accountability disclosure patterns. Results could not be complemented through information on disclosure through alternative channels. Future studies are encouraged to perform simultaneous comparisons among hybrid, public and private organizations, as well as considering industry specifics. Practical implications: As web accountability disclosure helps to address the demands of distant stakeholders, efforts are needed to enhance SOEs’ web accountability disclosures and not to undermine democratic accountability relationships. Originality/value: This paper contributes to the ongoing debate on the accountability mechanisms and style of SOEs. Using a framework for hybrid organizations provides an understanding of how SOEs, as hybrid organizations, disclose information for accountability. In turn, this allows, and then promotes, the investigation of social phenomena by conceiving hybridity as a standalone institutional space.
000109353 536__ $$9info:eu-repo/grantAgreement/ES/AEI/PID2020-113905GB-I00$$9nfo:eu-repo/grantAgreement/ES/DGA-FEDER/S56-20R
000109353 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc$$uhttp://creativecommons.org/licenses/by-nc/3.0/es/
000109353 592__ $$a0.606$$b2021
000109353 594__ $$a3.8$$b2021
000109353 593__ $$aEconomics, Econometrics and Finance (miscellaneous)$$c2021$$dQ1
000109353 593__ $$aAccounting$$c2021$$dQ1
000109353 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion
000109353 700__ $$aSorrentino, D.
000109353 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000109353 773__ $$g31, 2 (2021), 294-319$$pMeditari Account. Res.$$tMeditari Accountancy Research$$x2049-372X
000109353 8564_ $$s506831$$uhttps://zaguan.unizar.es/record/109353/files/texto_completo.pdf$$yPostprint
000109353 8564_ $$s1684367$$uhttps://zaguan.unizar.es/record/109353/files/texto_completo.jpg?subformat=icon$$xicon$$yPostprint
000109353 909CO $$ooai:zaguan.unizar.es:109353$$particulos$$pdriver
000109353 951__ $$a2023-07-12-09:33:41
000109353 980__ $$aARTICLE