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Manufacturing competition: how accounting practices shape strategy making in cities

Author

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  • Martin Kornberger
  • Chris Carter

Abstract

Purpose - 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. Design/methodology/approach - This paper is interdisciplinary and draws on the related disciplines of accounting, organization theory and strategy. The argument unfolds in four steps: first, it briefly provides some theoretical background for analysis and relates it back to strategizing and accounting as a calculative practice; second, it scrutinizes league tables as ana prioriof competition; third, it discusses the implications of the argument for city management and critical accounting; finally, it concludes with a discussion of the power effects of those calculative practices that shape strategizing in cities through the production of competition. Findings - This paper argues that city strategizing is best understood as a set of complex responses to a new competitive arena, one rendered visible through calculative practices, manifested through city rankings. The paper makes five key contributions: one, league tables reduce qualities to a quantifiable form; two, league tables create an order amongst an heterogeneous ensemble of entities; three, league tables stimulate the very competition they claim to reflect; four, once competition is accepted, individual players need a strategy to play the game; and five, league tables have important power effects that may result in unintended consequences. Practical implications - The paper contributes to understanding how calculative practices relate to strategy; it explores the organizational environment in which city managers strategize; in addition, it discusses the problem of civic schizophrenia. Originality/value - The paper seeks to open up an agenda for studying city management, strategy and accounting.

Suggested Citation

  • Martin Kornberger & Chris Carter, 2010. "Manufacturing competition: how accounting practices shape strategy making in cities," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(3), pages 325-349, March.
    • Handle: RePEc:eme:aaajpp:v:23:y:2010:i:3:p:325-349
    DOI: 10.1108/09513571011034325
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    References listed on IDEAS

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    5. Sander Merkus & Marcel Veenswijk, 2017. "Turning New Public Management theory into reality: Performative struggle during a large scale planning process," Environment and Planning C, , vol. 35(7), pages 1264-1284, November.
    6. Mennicken, Andrea & Kornberger, Martin, 2021. "Von performativität zu generativität: Bewertung und ihre Folgen im Kontext der Digitalisierung," LSE Research Online Documents on Economics 110925, London School of Economics and Political Science, LSE Library.
    7. Baxter, Jane & Carlsson-Wall, Martin & Chua, Wai Fong & Kraus, Kalle, 2019. "Accounting and passionate interests: The case of a Swedish football club," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 21-40.
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    11. Spence, Laura J. & Rinaldi, Leonardo, 2014. "Governmentality in accounting and accountability: A case study of embedding sustainability in a supply chain," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 433-452.
    12. Kornberger, Martin & Pflueger, Dane & Mouritsen, Jan, 2017. "Evaluative infrastructures: Accounting for platform organization," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 79-95.
    13. Pollock, Neil & D'Adderio, Luciana & Williams, Robin & Leforestier, Ludovic, 2018. "Conforming or transforming? How organizations respond to multiple rankings," Accounting, Organizations and Society, Elsevier, vol. 64(C), pages 55-68.
    14. Pollock, Neil & D’Adderio, Luciana, 2012. "Give me a two-by-two matrix and I will create the market: Rankings, graphic visualisations and sociomateriality," Accounting, Organizations and Society, Elsevier, vol. 37(8), pages 565-586.
    15. Boedker, Christina & Chong, Kar-Ming & Mouritsen, Jan, 2020. "The counter-performativity of calculative practices: Mobilising rankings of intellectual capital," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
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    17. Kornberger Martin & Pflueger Dane & Mouritsen Jan, 2017. "Evaluative infrastructures : Accounting for platform organization," Post-Print hal-02276737, HAL.
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    20. Chris Carter & Stewart Clegg & Martin Kornberger, 2010. "Re‐framing strategy: power, politics and accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(5), pages 573-594, June.
    21. Metz, Ashley & Hartley, Paul, 2020. "Scenario development as valuation: Opportunities for reflexivity," Technological Forecasting and Social Change, Elsevier, vol. 155(C).
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    24. Mehrpouya, Afshin & Samiolo, Rita, 2016. "Performance measurement in global governance: Ranking and the politics of variability," Accounting, Organizations and Society, Elsevier, vol. 55(C), pages 12-31.
    25. Leopold Ringel & Jelena Brankovic & Tobias Werron, 2020. "The Organizational Engine of Rankings: Connecting “New” and “Old” Institutionalism," Politics and Governance, Cogitatio Press, vol. 8(2), pages 36-47.

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