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The use of environmental indicators in local government: a case study of Växjö municipality
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. (Centre for Management Accounting Research (CMAR))ORCID iD: 0000-0003-0378-2995
University of Łódź, Poland. (Centre for Management Accounting Research (CMAR))
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2017 (English)In: Paper presented at the 13th Asia Pacific Management Accounting Association Annual Conference, Shanghai, China, November 7-9, 2017, Asia Pacific Management Accounting Association , 2017Conference paper, Published paper (Refereed)
Abstract [en]

We examine how public municipal managers and CEOs for municipally owned companies use environmental indicators from a performance measurement system in a local government. Prior research has found that environmental indicators in municipal organization are used for collection of performance information but they don’t focus in detail on how the indicators actually are used by the managers in the local government or by municipal companies. This study concludes that department managers in the local government mainly use information from Environmental Program for internal purposes. The use of the environmental program has another meaning for the profit-driven municipal companies in which they use the information for external purposes in communicating with stakeholders. Additionally, we find that factors such as freedom of action, reliability of information, trust in the designer of the program, attitudes, social pressure and the usefulness of the information influence the actual use in both the municipal departments and municipal companies.

Place, publisher, year, edition, pages
Asia Pacific Management Accounting Association , 2017.
Keyword [en]
Environmental performance indicators, Public sector, Use of information from performance measurements, Local government
National Category
Business Administration
Research subject
Economy, Ekonomistyrning
Identifiers
URN: urn:nbn:se:lnu:diva-67547OAI: oai:DiVA.org:lnu-67547DiVA: diva2:1155102
Conference
The 13th Asia Pacific Management Accounting Association Annual Conference, Shanghai, China, November 7-9, 2017
Available from: 2017-11-06 Created: 2017-11-06 Last updated: 2017-11-07Bibliographically approved

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Alpenberg, Jan

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf