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 for this work

Research output: Contribution to journalJournal articleResearchpeer-review

Abstract

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.
Original languageEnglish
JournalAccounting, Auditing and Accountability Journal
Number of pages11
ISSN1368-0668
DOIs
Publication statusPublished - 13 Jul 2021

Bibliographical note

Epub ahead of print. Published online: 13. July 2021

Keywords

  • COVID-19
  • Performance measurement
  • Governmentality
  • Circular economy
  • Cities
  • Europeans unions

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