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Governmentality and performance for the smart city

  • Daniela Argento
  • , Giuseppe Grossi*
  • , Aki Jääskeläinen
  • , Stefania Servalli
  • , Petri Suomala
  • *Corresponding author for this work

Research output: Contribution to journalArticleScientificpeer-review

74 Citations (Scopus)

Abstract

Purpose: The purpose of this paper is to explore the role of performance measurement systems as technologies of government in the operationalisation of smart city programmes. It answers the research question: how do the development and use of performance measurement systems support smart cities in the achievement of their goals? Design/methodology/approach: This paper presents a longitudinal case study that uses an interventionist approach to investigate the possibilities and limitations of the use of performance measurement systems as technologies of government in a smart city. Interpretations are theoretically informed by the Foucauldian governmentality framework (Foucault, 2009) and by public sector performance measurement literature. Findings: The findings address the benefits and criticalities confronting a smart city that introduces new performance measurement systems as a technology of government. Such technologies become problematic tools when the city network is characterised by a fragmentation of inter-departmental processes, and when forms of resistance emerge due to a lack of process owners, horizontal accountability and cooperation among involved parties. Research limitations/implications: This paper is based on a case study of a single smart city, and outlines the need for both comparative and multidisciplinary analyses in order to analyse the causes and effects of smart city challenges. Originality/value: This paper offers a critical understanding of the role of accounting in the smart city. The ineffectiveness of performance measurement systems is related to the multiple roles of such technologies of government, which may lead to a temporary paralysis in the achievement of smart city goals and programmes.

Original languageEnglish
Pages (from-to)204-232
Number of pages29
JournalAccounting, Auditing & Accountability Journal
Volume33
Issue number1
Early online date2019
DOIs
Publication statusPublished - 2020
Publication typeA1 Journal article-refereed

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

  1. SDG 11 - Sustainable Cities and Communities
    SDG 11 Sustainable Cities and Communities

Keywords

  • Accounting
  • Governmentality
  • Performance measurement
  • Smart city
  • Technology of government

Publication forum classification

  • Publication forum level 2

ASJC Scopus subject areas

  • Accounting
  • Economics, Econometrics and Finance (miscellaneous)

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