Manufacturing competition: how accounting practices shape strategy making in cities

Martin Kornberger, Chris Carter

Publication: Scientific journalJournal articlepeer-review

Abstract

Recent years have witnessed an increasing number of cities develop strategies. The discourse of strategic management has become an obligatory point of passage for many city managers. This paper starts by posing an ostensibly simple question: why do cities need strategies? The commonsensical answer to the question is: because cities compete with each other. This paper aims to problematise the seemingly natural link between cities, competition and strategy. It also aims to explore the role that calculative practices play in creating city league tables that, in turn, function as the a priori condition that generates competition between cities.
Original languageEnglish
Pages (from-to)325 - 349
JournalAccounting, Auditing, and Accountability Journal
Volume23
Issue number3
DOIs
Publication statusPublished - 2010

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