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Environmental performance measurement in a Swedish municipality – Motives and stages
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Jönköping University, Sweden;University of Lodz, Poland. (Centre for Management Accounting Research (CMAR))ORCID iD: 0000-0003-0378-2995
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. University of Lodz, Poland. (Centre for Management Accounting Research (CMAR))
2022 (English)In: Journal of Cleaner Production, ISSN 0959-6526, E-ISSN 1879-1786, Vol. 370, article id 133502Article in journal (Refereed) Published
Sustainable development
SDG 11: Make cities and human settlements inclusive, safe, resilient, and sustainable
Abstract [en]

In this paper we study the motives behind sustainability strategy implementation and how the performance measurement system (PMS) is modified during different development stages in a municipal organization. We use a case study approach and focus on one of the greenest municipalities in Europe, Växjö municipality in Sweden. With empirical results supporting the existence of several phases during the implementation process, our research offers two important contributions. First, it provides additional insight in the set of motives for the use of PMS during different development phases. Main stakeholders, politicians and managers of municipal departments and municipality owned companies, have revealed several “layers” of motives, which have shaped the development of the PMS. Second, the research also show that the PMS has a noticeable symbolic importance in promoting and communicating the green strategy to citizens and businesses in the region.

Place, publisher, year, edition, pages
Elsevier, 2022. Vol. 370, article id 133502
Keywords [en]
performance measurement system, sustainability strategy implementation, environmental strategy, motivation, development phases, municipality
National Category
Business Administration
Research subject
Economy, Ekonomistyrning
Identifiers
URN: urn:nbn:se:lnu:diva-96264DOI: 10.1016/j.jclepro.2022.133502ISI: 000844929700002Scopus ID: 2-s2.0-85136321802OAI: oai:DiVA.org:lnu-96264DiVA, id: diva2:1686700
Available from: 2022-08-11 Created: 2022-08-11 Last updated: 2023-01-03Bibliographically approved

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Alpenberg, JanWnuk-Pel, Tomasz

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