How numbers of the future are shaping today: The role of forecasts and calculations in public sector strategic thinking

被引：11
作者：
Brorstrom, Sara [1 ]
机构：
[1] Gothenburg Univ, Sch Econ Business & Law, Gothenburg Res Inst, Viktoriagatan 13,Box 603, S-40530 Gothenburg, Sweden
来源：
FINANCIAL ACCOUNTABILITY & MANAGEMENT | 2018年 / 34卷 / 01期
关键词：
accounting; numbers; public sector; strategy; strategy-practice;
D O I：
10.1111/faam.12133
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This article examines the role of numbers in forming a city strategy in the case of Gothenburg, Sweden. The article illustrates how numbers make people act and react and shape the strategy process. The study is situated between the theoretical fields of accounting and strategy processes in cities. By relating them to the concept of governmentality', numbers are seen as helping render the city governable. Because strategizing is seen as concerning the future, the actors involved in drafting the strategy feel free to challenge historically institutionalized practices. The effect is paradoxical: the future-looking strategy process becomes a forum for solving current problems.
引用
收藏
页码：17 / 29
页数：13
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