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Asset management in cities: polyphony in action?

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  • Michela Arnaboldi
  • Irvine Lapsley

Abstract

Purpose - The purpose of this paper is to examine asset management in three cities. It is informed by polyphony as a theoretical perspective and draws on the fact‐building process to explore the practice of asset management in these study settings. Design/methodology/approach - A comparative case study approach was adopted to have a broader understanding of the levels of complexity in the study of polyphony in asset management. With this aim, the three Scottish cities were analysed presenting a spectrum of city types. Findings - The paper finds evidence of polyphony. The three cases show different degrees of controversies and achievements, providing a highly variegated picture of the effectiveness in pursuing an asset management policy. Originality/value - Polyphony recognises the many voices of actors present in organisations. This perspective on asset management is an important, but relatively neglected facet of this aspect of city management. The paper provides an insight in this, showing the potential for the multiple voices of the many different actors within local government, all of whom may have distinct views on asset utilisation.

Suggested Citation

  • Michela Arnaboldi & Irvine Lapsley, 2010. "Asset management in cities: polyphony in action?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(3), pages 392-419, March.
    • Handle: RePEc:eme:aaajpp:v:23:y:2010:i:3:p:392-419
    DOI: 10.1108/09513571011034352
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    References listed on IDEAS

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    Cited by:

    1. Tuomas Korhonen & Virpi Sillanpää & Aki Jääskeläinen, 2023. "Anchor practices that guide horizontal performance measurement: an interventionist case study of the financial aspect of new technology implementation in healthcare," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 787-816, September.
    2. Mochamad Guntur & Ria Arifianti & Candradewini, 2021. "Local asset management: Overview of policy implementation. Study at the Bandung District Health Office," Technium Social Sciences Journal, Technium Science, vol. 18(1), pages 1-11, April.
    3. Irvine Lapsley & Peter Miller & Fabrizio Panozzo, 2010. "Accounting for the city," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(3), pages 305-324, March.
    4. Arnaboldi, Michela & Azzone, Giovanni, 2010. "Constructing performance measurement in the public sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 266-282.

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