可持续性转变:计算实践在战略实施中的作用

IF 3.1 Q2 BUSINESS, FINANCE Financial Accountability & Management Pub Date : 2021-04-07 DOI:10.1111/faam.12289
Sara Brorström
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引用次数: 4

摘要

本文研究了计算实践在城市组织实施增强可持续性战略阶段的作用。可持续性作为一个概念在组织层面很难处理,这在实践中成为公共组织的一个挑战。本文建立在绩效概念的基础上,并跟踪了一个城市随着时间的推移的战略实施过程,使我们能够看到可持续发展目标在观察期内是如何变化的。这导致了这样一个结论,即当要实现可持续性时,就会向财务控制转变,计算实践会发挥各种作用。
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The sustainability shift: The role of calculative practices in strategy implementation

This paper investigates the role of calculative practices in the phase of implementing strategies for enhanced sustainability in a city organization. Sustainability as a concept is arguably difficult to handle at the organizational level, becoming a challenge for public organizations in practice. This paper builds on the notion of performativity and follows a strategy implementation process over time in a city, allowing us to see how the sustainability ambitions altered over the observed period. This led to the conclusion that when sustainability is to be implemented, there is a shift towards financial control and calculative practices assume various roles.

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来源期刊
CiteScore
4.90
自引率
18.20%
发文量
27
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