Glocalizing sustainability

How accounting begins for sustainable development goals in city administration

Bibliographic Data

ID20201627
AuthorsMika Luhtala (0000-0002-5093-3605, Tampere University, corresponding author), Olga Welinder (0000-0002-8097-1776, Copenhagen Business School), Elina Vikstedt (0000-0002-6574-4823, Tampere University)
Year2025
Volume37
Issue2
Pages196-223
Publication date2025-03-18
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueJournal of Public Budgeting Accounting & Financial Management (JOURNAL)
Journal identifiersISSN: 1096-3367 • E-ISSN: 1945-1814
PublisherEmerald (PUBLISHER)
DOI10.1108/jpbafm-06-2023-0097
OpenAlexW4395031283
LanguageEN
Citations received1
References cited22

Purpose This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand how accounting for SDGs begins in city administrations by following Power’s (2015) fourfold development schema composed of policy object formation, object elaboration, activity orchestration and practice stabilization. Design/methodology/approach Focusing on a network of cities coordinated by the Finnish local government association, we analyzed the six largest cities in Finland employing a holistic multiple case study strategy. Our data consisted of Voluntary Local Reviews (VLRs), city strategies, budget plans, financial statements, as well as results of participant observations and semi-structured interviews with key individuals involved in accounting for SDGs. Findings We unveiled the SDG framework as an interpretive scheme through which cities glocalized sustainable development as a novel, simultaneously global and local, performance object. Integration of the new accounts in city management is necessary for these accounts to take life in steering the actions. By creating meaningful alignment and the ability to impact managerial practices, SDGs and VLRs have the potential to influence local actions. Our results indicate further institutionalization progress of sustainability as a performance object through SDG-focused work. Originality/value While prior research has focused mainly on general factors influencing the integration of the sustainability agenda, this study provides a novel perspective by capturing the process and demonstrating empirically how new accounts on SDGs are introduced and deployed in the strategic planning and management of local governments

Business · Creativity · Institutionalisation · Knowledge management · Local government · Originality · Political science · Process management · Sustainability · Sustainable development · Computer Science · Environmental Sustainability in Business · Public Administration · Public Policy and Administration Research · Sustainability and Innovation in Business · Accounting

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