Abstrakt
Purpose: This paper aims to explore the role of performance measurement systems as technologies of government for the assessment and management of the effects of COVID-19 in the context of six cities involved in a large European project.
Design/methodology/approach: Based on the field study of a large European project, this paper relies on a comparative case study research approach (Yin, 2003). This research design allows insights into the role of central and local key performance indicators (KPIs) in managing the ongoing pandemic.
Findings: This paper explores the role of accounting in the assessment of the COVID-19 pandemic. Its findings illustrate how the “adjudicating” and “territorialising” roles (Miller and Power, 2013) of local and central accounting technologies rendered the COVID-19 pandemic calculable.
Originality/value: This paper connects central and local performance management systems in the context of the COVID-19 pandemic. It relies on a governmentality approach to discuss how different programmes and the relative KPIs were impacted by the ongoing global crisis.
Design/methodology/approach: Based on the field study of a large European project, this paper relies on a comparative case study research approach (Yin, 2003). This research design allows insights into the role of central and local key performance indicators (KPIs) in managing the ongoing pandemic.
Findings: This paper explores the role of accounting in the assessment of the COVID-19 pandemic. Its findings illustrate how the “adjudicating” and “territorialising” roles (Miller and Power, 2013) of local and central accounting technologies rendered the COVID-19 pandemic calculable.
Originality/value: This paper connects central and local performance management systems in the context of the COVID-19 pandemic. It relies on a governmentality approach to discuss how different programmes and the relative KPIs were impacted by the ongoing global crisis.
Originalsprog | Engelsk |
---|---|
Tidsskrift | Accounting, Auditing and Accountability Journal |
Vol/bind | 35 |
Udgave nummer | 1 |
Sider (fra-til) | 97-107 |
Antal sider | 11 |
ISSN | 1368-0668 |
DOI | |
Status | Udgivet - 2022 |
Bibliografisk note
Published online: 13. July 2021.Emneord
- COVID-19
- Performance measurement
- Governmentality
- Circular economy
- Cities
- European union