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Performance Indicators for Sustainability Strategy Implementation in a Swedish Municipality
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. (CMAR)ORCID iD: 0000-0003-0378-2995
University of Lodz, Poland.
2015 (English)In: Paper presented at the 11th Asia Pacific Management Accounting Association Annual Conference, Bali, Indonesia, October 26-29, 2015, APMAA - Asia-Pacific Management Accounting Association , 2015Conference paper, Published paper (Refereed)
Abstract [en]

The need for performance measurement systems that support sustainable strategy implementation is growing in both the private and the public sector worldwide. More and more organizations take on the responsibility to report their social and environmental outcome of their activities. This study aim to contribute to literature as it provides empirical research on how one organization has developed a performance measurement system to support their sustainable strategy.

The research is exploratory and aim to create hypotheses for further research on the one hand, and to provide some insights into the nature of processes taking place in public sector organizations on the other. The choice of Växjö Municipality as the case organization was deliberate and the primary reason was that the organization has been using an environmental performance measurement system for a long time.

The performance measurement system that is used by Växjö Municipality is well connected to the overall vision and provides measurements/supplementary indicators for three strategic perspectives (Living Life, Our Nature and Fossil Fuel Free) and is using both internal and external indicators.

Place, publisher, year, edition, pages
APMAA - Asia-Pacific Management Accounting Association , 2015.
National Category
Business Administration
Research subject
Economy, Ekonomistyrning
Identifiers
URN: urn:nbn:se:lnu:diva-46117OAI: oai:DiVA.org:lnu-46117DiVA: diva2:868848
Conference
11th Asia Pacific Management Accounting Association Annual Conference, Bali, Indonesia, October 26-29, 2015
Available from: 2015-11-11 Created: 2015-09-06 Last updated: 2017-02-17Bibliographically approved

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CiteExportLink to record
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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