Assessing and managing the impact of COVID-19: a study of six European cities participating in a circular economy project

IF 4.6 3区管理学 Q1 BUSINESS, FINANCE

Accounting Auditing & Accountability Journal Pub Date : 2021-07-13 DOI:10.1108/aaaj-08-2020-4837

C. Parisi, Justyna Bekier

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引用次数: 10

Abstract

PurposeThis 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/approachBased 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.FindingsThis 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/valueThis 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.

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评估和管理COVID-19的影响:对参与循环经济项目的六个欧洲城市的研究

本文旨在探讨绩效衡量系统作为政府技术在评估和管理COVID-19影响方面的作用，以参与欧洲大型项目的六个城市为背景。设计/方法论/方法基于对一个大型欧洲项目的实地研究，本文采用了比较案例研究的方法(Yin, 2003)。这一研究设计有助于深入了解中央和地方关键绩效指标在管理当前大流行方面的作用。本文探讨了会计在COVID-19大流行评估中的作用。其研究结果说明了地方和中央会计技术的“裁决”和“领土化”作用(Miller and Power, 2013)如何使COVID-19大流行变得可计算。原创性/价值本文将COVID-19大流行背景下的中央和地方绩效管理系统联系起来。它依靠一种治理方法来讨论当前全球危机对不同方案和相关关键绩效指标的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting Auditing & Accountability Journal BUSINESS, FINANCE-

CiteScore

9.50

自引率

14.30%

发文量

期刊介绍： Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.