This dissertation examines how the hybridity of municipal corporations (MCs) influences their organisational control and accountability structures. By addressing the challenges and opportunities arising from the interaction of multiple institutional logics, it explores how hybrid organisations navigate tensions between economic, social, and environmental objectives in complex organisational environments. The dissertation comprises three interconnected studies that collectively address the research question: How does the hybridity of MCs shape organisational control and accountability structures?

The first study presents a systematic literature review of MCs, mapping key thematic areas and contributing to the conceptual development of MCs across varying national contexts, highlighting their dual pressures to balance financial performance with public service delivery. Building on this foundation, the second study introduces the concept of ambidextrous sustainability to assess how top managers in MCs balance short-term operational demands with long-term sustainability goals. It demonstrates how organisational structures moderate the relationship between sustainability strategies and performance outcomes, illustrating the dynamic interplay between hybridity and organisational results. Extending this exploration, the third study investigates accountability at the strategic apex of MCs, focusing on how key actors reconcile tensions between financial, social, and environmental accountabilities. This study identifies processes that align diverse stakeholder demands and institutional expectations, highlighting the discretionary role of apex actors in shaping accountability practices.

Together, these studies contribute to management control, public management, and organisational hybridity streams of research by offering empirical insights into how hybrid organisations balance accountability regimes and reconcile institutional tensions. The findings also extend sustainability research by demonstrating how ambidextrous sustainability enables MCs to align social, financial, and environmental performance within complex operational contexts. Additionally, this dissertation advances management control research in hybrid organisations by examining how control structures respond to public accountability demands and commercially oriented pressures. It illustrates the pivotal role of strategic apex actors in navigating organisational tensions and maintaining flexible control systems capable of addressing multifaceted institutional requirements.

The aggregated findings reveal that the hybridity of MCs presents both challenges and opportunities in achieving alignment between public service mandates and commercially driven objectives. By synthesising insights from management control, public management, and organisational hybridity streams, this dissertation provides valuable implications for scholars, policymakers, and practitioners seeking to enhance accountability and performance in hybrid organisations.

Denna avhandling undersöker hur hybriditeten hos kommunala bolag påverkar organisatoriska kontroll- och ansvarsstrukturer. Den analyserar hur hybridorganisationer hanterar spänningar mellan ekonomiska, sociala och miljömässiga mål i komplexa miljöer som präglas flera institutionella logiker.

Forskningen bygger på tre sammanhängande studier. Den första studien består av en systematisk genomgång av litteraturen avseende kommunala bolag, kartlägger tematiska områden och identifierar dubbla påtryckningar för att balansera ekonomiska resultat med tillhandahållande av offentliga tjänster. I den andra studien introduceras begreppet ambidextriös hållbarhet för att bedöma hur chefer balanserar kortsiktiga operativa krav med långsiktiga hållbarhetsmål. Den undersöker hur organisationsstrukturer påverkar förhållandet mellan hållbarhetsstrategier och resultat. I den tredje studien undersöks ansvarstagande på strategisk nivå, med fokus på hur nyckelaktörer hanterar spänningar mellan ekonomiskt, socialt och miljömässigt ansvarstagande. Studien beskriver processer för att anpassa intressenternas krav och institutionella förväntningar, samtidigt som den lyfter fram ledningens och styrelsens roll.

Dessa studier bidrar till förståelsen av ekonomistyrning, ledning i den offentliga sektorn, och organisatorisk hybriditet genom att analysera hur hybridorganisationer hanterar ansvarsregimer och institutionella spänningar. De samlade resultaten tyder på att kommunala bolags hybriditet innebär både utmaningar och möjligheter när det gäller att anpassa public service-mandat till marknadsdrivna mål. Denna avhandling bidrar till kunskapen om ansvar och prestation i hybridorganisationer och bidrar till pågående diskussioner inom forskning och praktik.