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: 2021

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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.

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

Abstract

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