The sustainability shift: The role of calculative practices in strategy implementation

Brorström, S. (2021). The sustainability shift: The role of calculative practices in strategy implementation. Financial Accountability & Management. doi:10.1111/faam.12289

Platform
Gothenburg
Publication type
Scientific article (peer-reviewed)
Projects
Formative evaluation of the implementation of the River City vision
DOI Title
The sustainability shift: The role of calculative practices in strategy implementation
Journal
Financial Accountability & Management
ISSN/ISBN
0267-4424 1468-0408
DOI
https://doi.org/10.1111/faam.12289
Author(s)
Sara Brorström
Published year

 

External link

Abstract

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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