Co-creating sustainability performance accounts in cities via tinkering and bricolage
Bibliographic Data
| ID | 20201657 |
|---|---|
| Authors | Justyna Bekier (0000-0001-5919-440X, Copenhagen Business School), Cristiana Parisi (0000-0002-1502-908X, Copenhagen Business School) |
| Year | 2025 |
| Volume | 37 |
| Issue | 2 |
| Pages | 156-174 |
| Publication date | 2025-03-18 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-03-2023-0052 |
| OpenAlex | W4390052301 |
| Language | EN |
| References cited | 47 |
Purpose Existing performance assessment frameworks, such as the Sustainable Development Goals (SDGs), struggle to incorporate diverse voices and representations of heterogeneous contexts. Cities, in particular, present a challenging context for sustainability performance assessment as they pursue new forms of governance based on the multiplicity of actors and inter-organisational collaboration. This study explores how sustainability performance accounts are created at the urban level within collaborative forms of governance and amidst the plethora of available devices for performance assessment. Design/methodology/approach This study adopts a case study approach. Qualitative methods are mobilised to study a large European project focused on the urban transition to a circular economy in six participating cities. The construction of sustainability performance accounts is studied via the Actor-Network Theory lens. Findings The study highlights that when it comes to sustainability assessment in city initiatives, existing performance assessment devices are adapted and modified to fit local needs and other sources of performance information are spontaneously mobilised to address the different dimensions of sustainability. Originality/value This study contributes to the public sector accounting literature by explaining the process of modifying existing devices for performance assessment to allow for the co-creation of accounts and by illuminating the spontaneous way in which performance information is generated and combined
Bricolage · Business · Corporate governance · Geography · Knowledge management · Originality · Performance measurement · Process management · Qualitative research · Social science · Sociology · Sustainability · Computer Science · Environmental Sustainability in Business · Management and Organizational Studies · Public Policy and Administration Research · Marketing
Achieving the United Nations Sustainable Development Goals
Conceptualizing the circular economy
A review on circular economy
Is it Possible to Reconstruct the Research Process
Critiques of the circular economy
Are UN SDGs useful for capturing multiple values of smart city
The urban sustainable development goal
Circular cities
Circular Cities
Three Approaches to Qualitative Content Analysis
On Actor-Network Theory. A Few Clarifications, Plus More Than a Few Complications
Tinkering toward success
| Citation velocity | historical |
|---|---|
| Highly cited | No |