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

被引:7
|
作者
Brorstrom, Sara [1 ]
机构
[1] Gothenburg Univ, Sch Business Econ & Law, Dept Business Adm, Gothenburg, Sweden
关键词
calculative practices; longitudinal study; performativity; strategy implementation; sustainability; PUBLIC-SECTOR; MANAGEMENT; PERFORMATIVITY; ORGANIZATIONS; FRAMEWORK; POLITICS; POWER;
D O I
10.1111/faam.12289
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
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.
引用
下载
收藏
页码:3 / 17
页数:15
相关论文
共 50 条
  • [1] Drivers, barriers and key practices of corporate sustainability strategy implementation in hotels
    Guerra-Lombardi, Vanessa
    Hernandez-Martin, Raul
    Padron-Fumero, Noemi
    INTERNATIONAL JOURNAL OF HOSPITALITY MANAGEMENT, 2024, 120
  • [2] The disillusion of calculative practices in academia
    Argento, Daniela
    Dobija, Dorota
    Grossi, Giuseppe
    QUALITATIVE RESEARCH IN ACCOUNTING AND MANAGEMENT, 2020, 17 (01): : 1 - 17
  • [3] Calculative practices in a total institution
    Jayasinghe, Kelum
    Wickramasinghe, Danture
    QUALITATIVE RESEARCH IN ACCOUNTING AND MANAGEMENT, 2007, 4 (03): : 183 - +
  • [4] Boundary spanners and calculative practices
    Guven-Uslu, Pinar
    Blaber, Zlatinka
    Adhikari, Pawan
    FINANCIAL ACCOUNTABILITY & MANAGEMENT, 2020, 36 (04) : 439 - 460
  • [5] Life cycle assessment calculative practices in the Swedish biofuel sector: Governing biofuel sustainability by standards and numbers
    Lazarevic, David
    Martin, Michael
    BUSINESS STRATEGY AND THE ENVIRONMENT, 2018, 27 (08) : 1558 - 1568
  • [6] An approach to the implementation of sustainability practices in Spanish universities
    Larran Jorge, Manuel
    Herrera Madueno, Jesus
    Calzado Cejas, Maria Yolanda
    Andrades Pena, Francisco Javier
    JOURNAL OF CLEANER PRODUCTION, 2015, 106 : 34 - 44
  • [7] Governing by numbers: Why calculative practices matter
    Miller, P
    SOCIAL RESEARCH, 2001, 68 (02): : 379 - 396
  • [8] Ergonomics in the development and implementation of organisational strategy for sustainability
    Ryan, Brendan
    Wilson, John R.
    ERGONOMICS, 2013, 56 (03) : 541 - 555
  • [9] Implementation and Sustainability Assessment of a Public Procurement Strategy
    Benchekroun, Houda Taoudi
    Benmamoun, Zoubida
    Hachimi, Hanaa
    SUSTAINABILITY, 2022, 14 (23)
  • [10] A Shift in Corporate Practice? Facilitating Sustainability Strategy in Companies
    Eweje, Gabriel
    CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT, 2011, 18 (03) : 125 - 136