Assessing and Managing the Impact of COVID-19: A Study of Six European Cities Participating in a Circular Economy Project

Cristiana Parisi*, Justyna Bekier

*Corresponding author af dette arbejde

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review


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.
TidsskriftAccounting, Auditing and Accountability Journal
Udgave nummer1
Sider (fra-til)97-107
Antal sider11
StatusUdgivet - 2022

Bibliografisk note

Published online: 13. July 2021.


  • COVID-19
  • Performance measurement
  • Governmentality
  • Circular economy
  • Cities
  • European union