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The sustainability shift: The role of calculative practices in strategy implementation
Financial Accountability & Management ( IF 3.1 ) Pub Date : 2021-04-07 , DOI: 10.1111/faam.12289
Sara Brorström 1
Affiliation  

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.

中文翻译:

可持续性转变:计算实践在战略实施中的作用

本文调查了计算实践在城市组织中增强可持续性战略实施阶段的作用。可持续性作为一个概念可以说很难在组织层面处理,在实践中成为公共组织的挑战。本文以执行力的概念为基础,并遵循一个城市随时间推移的战略实施过程,让我们了解可持续发展目标在观察期间是如何变化的。由此得出的结论是,当要实施可持续性时,就会转向财务控制,计算实践会承担各种角色。
更新日期:2021-04-07
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