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

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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.

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APA

Brorström, S. (2023). The sustainability shift: The role of calculative practices in strategy implementation. Financial Accountability and Management, 39(1), 3–17. https://doi.org/10.1111/faam.12289

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