Performance measurement in urban development: unfolding a case of sustainability KPIs reporting

IF 3.2 Q1 BUSINESS, FINANCE Journal of Accounting in Emerging Economies Pub Date : 2023-01-26 DOI:10.1108/jaee-09-2021-0299
L. Alsaid, C. A. Ambilichu
{"title":"Performance measurement in urban development: unfolding a case of sustainability KPIs reporting","authors":"L. Alsaid, C. A. Ambilichu","doi":"10.1108/jaee-09-2021-0299","DOIUrl":null,"url":null,"abstract":"PurposeThis study aims to explore the potential dynamics between performance measurement at the organisational level and emerging urban development projects at the macro-institutional field level of sustainability governance and accountability.Design/methodology/approachUsing a theoretical triangulation between three theories, namely contingency theory, institutional theory and social cognitive theory, this study investigates not only the macro-micro dynamics, but also the (recursive) micro-macro dynamics between performance measurement and urban development. Using an Egyptian public sector urban development organisation and its sustainable energy project as an empirical example, interviews, documents and observations were collected.FindingsThe dynamics emerged between field urban development projects and the (unintended) organisational implementation of the performance measurement system, the sustainability key performance indicators (KPIs) reporting system. Contributing to previous literature, these dynamics have been institutionalised through (three) interrelated levels: the (macro-field) urban development contingencies and pressures for sustainability KPIs reporting, the (organisational) institutionalisation of the urban development performance measurement system and then the (micro-organisational) cognitive role of sustainability KPIs reports in (re)making political urban development decisions.Research limitations/implicationsThis study faced some limitations that paved the way for future research axes. For political and security reasons, difficulties were encountered in conducting interviews with government actors in the sustainable energy project under study. Also, due to the practical separation of the environmental sustainability system from the sustainability KPIs reporting system in this case study, environmental sustainability is outside the scope.Practical implicationsSustainability reports may influence public sector decision-making processes in a specific urban development context. These KPIs reports may also increase public sector management opportunities for urban auditing, transparency, accountability and sustainability governance. These KPIs may also guide public sector management to lower prices in poor villages to increase smart energy consumption and improve community health.Social implicationsSustainability reports may increase decision-makers' understanding of consumer behaviours and societal changes. This may help in making appropriate political decisions to improve their welfare and regular smart energy consumption. Not only urban citizens, but this social advantage may also extend to urban development employees through employees' promotion, training and access to government-funded academic and professional scholarships.Originality/valueThis study is an attempt to develop current public sector performance measurement analyses in the emerging urban development field using a triadic analytical approach. This study also fed the literature with an extended case study that clarified the (multi-level) and (two-way) dynamics between performance measurement and urban development.","PeriodicalId":45702,"journal":{"name":"Journal of Accounting in Emerging Economies","volume":null,"pages":null},"PeriodicalIF":3.2000,"publicationDate":"2023-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting in Emerging Economies","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/jaee-09-2021-0299","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 1

Abstract

PurposeThis study aims to explore the potential dynamics between performance measurement at the organisational level and emerging urban development projects at the macro-institutional field level of sustainability governance and accountability.Design/methodology/approachUsing a theoretical triangulation between three theories, namely contingency theory, institutional theory and social cognitive theory, this study investigates not only the macro-micro dynamics, but also the (recursive) micro-macro dynamics between performance measurement and urban development. Using an Egyptian public sector urban development organisation and its sustainable energy project as an empirical example, interviews, documents and observations were collected.FindingsThe dynamics emerged between field urban development projects and the (unintended) organisational implementation of the performance measurement system, the sustainability key performance indicators (KPIs) reporting system. Contributing to previous literature, these dynamics have been institutionalised through (three) interrelated levels: the (macro-field) urban development contingencies and pressures for sustainability KPIs reporting, the (organisational) institutionalisation of the urban development performance measurement system and then the (micro-organisational) cognitive role of sustainability KPIs reports in (re)making political urban development decisions.Research limitations/implicationsThis study faced some limitations that paved the way for future research axes. For political and security reasons, difficulties were encountered in conducting interviews with government actors in the sustainable energy project under study. Also, due to the practical separation of the environmental sustainability system from the sustainability KPIs reporting system in this case study, environmental sustainability is outside the scope.Practical implicationsSustainability reports may influence public sector decision-making processes in a specific urban development context. These KPIs reports may also increase public sector management opportunities for urban auditing, transparency, accountability and sustainability governance. These KPIs may also guide public sector management to lower prices in poor villages to increase smart energy consumption and improve community health.Social implicationsSustainability reports may increase decision-makers' understanding of consumer behaviours and societal changes. This may help in making appropriate political decisions to improve their welfare and regular smart energy consumption. Not only urban citizens, but this social advantage may also extend to urban development employees through employees' promotion, training and access to government-funded academic and professional scholarships.Originality/valueThis study is an attempt to develop current public sector performance measurement analyses in the emerging urban development field using a triadic analytical approach. This study also fed the literature with an extended case study that clarified the (multi-level) and (two-way) dynamics between performance measurement and urban development.
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
城市发展中的绩效衡量:以可持续性KPI报告为例
目的本研究旨在探索组织层面的绩效衡量与可持续性治理和问责制宏观制度领域层面的新兴城市发展项目之间的潜在动态。设计/方法论/方法本研究利用偶然性理论、制度理论和社会认知理论三种理论之间的理论三角关系,不仅研究了绩效衡量与城市发展之间的宏观-微观动态,而且研究了绩效测量与城市发展之间的(递归)微观-宏观动态。以埃及公共部门城市发展组织及其可持续能源项目为例,收集了访谈、文件和观察结果。发现实地城市发展项目与绩效衡量系统(可持续性关键绩效指标(KPI)报告系统)的(非故意)组织实施之间出现了动态。根据先前的文献,这些动态已经通过(三)个相互关联的层面进行了制度化:(宏观领域)城市发展突发事件和可持续性KPI报告的压力,城市发展绩效衡量系统的(组织)制度化,以及可持续性KPI报告在(重新)制定政治城市发展决策中的(微观组织)认知作用。研究局限性/含义本研究面临一些局限性,为未来的研究方向铺平了道路。出于政治和安全原因,在与所研究的可持续能源项目的政府行为者进行访谈时遇到了困难。此外,由于本案例研究中环境可持续性系统与可持续性KPI报告系统的实际分离,环境可持续性不在范围内。实际意义可持续性报告可能会影响特定城市发展背景下的公共部门决策过程。这些KPI报告还可能增加公共部门管理城市审计、透明度、问责制和可持续性治理的机会。这些KPI还可以指导公共部门管理层降低贫困村的价格,以增加智能能源消耗并改善社区健康。社会影响可持续性报告可以提高决策者对消费者行为和社会变化的理解。这可能有助于做出适当的政治决策,以改善他们的福利和定期智能能源消费。不仅是城市公民,这种社会优势还可以通过员工的晋升、培训以及获得政府资助的学术和专业奖学金,扩展到城市发展员工。独创性/价值本研究试图使用三元分析方法,在新兴城市发展领域发展当前的公共部门绩效衡量分析。本研究还为文献提供了一个扩展的案例研究,阐明了绩效衡量与城市发展之间的(多层次)和(双向)动态。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
CiteScore
5.80
自引率
13.00%
发文量
38
期刊最新文献
Board monitoring and corporate disclosure: the role of the institutional environment and firm-level governance Governance disclosure quality and firm performance: empirical evidence from an emerging economy School ties between external auditors and audit committee: evidence from the audit fee in Indonesia The role of corporate governance on corporate tax avoidance: a developing country perspective Enterprise risk management, corporate governance and insurers risk-taking behaviour in South Africa: evidence from a linear and threshold analysis
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1