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Accounting for the city

Author

Listed:
  • Irvine Lapsley
  • Peter Miller
  • Fabrizio Panozzo

Abstract

Purpose - This paper aims to identify the study of cities as an important and neglected focus for accounting researchers. Design/methodology/approach - The paper is based on a case study approach to visualizing and calculating the city. Findings - There is a major preoccupation with the study of cities from numerous disciplinary perspectives. The positioning of cities is reaffirmed as a key part of modes of governing. This reveals tensions between disciplinary approaches based on space and design with the financial imperative of cities managed within a world which is dominated by New Public Management ideas and in which finances have primacy. Research limitations/implications - The paper is based on one case study, and it demonstrates the need for longitudinal and interdisciplinary approaches to increase understanding of the twenty‐first century city. Practical implications - The significance of accounting as a technology, which is embedded within the public management of cities is profound. This has major implications both for the design of financial information systems and their capacity for, and the manner of, their interactions with other disciplines in planning and managing cities. Originality/value - This study is distinct in the manner in which it studies and reveals the importance of accounting in the management of cities. There is an increasing trend to visualize the city and represent it in numbers. This study reveals that accounting provides the most important numbers in shaping and visualizing the city.

Suggested Citation

  • 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.
    • Handle: RePEc:eme:aaajpp:v:23:y:2010:i:3:p:305-324
    DOI: 10.1108/09513571011034316
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    References listed on IDEAS

    as
    1. 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.
    2. Daniela Cristofoli & Angelo Ditillo & Mariannunziata Liguori & Mariafrancesca Sicilia & Ileana Steccolini, 2010. "Do environmental and task characteristics matter in the control of externalized local public services?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(3), pages 350-372, March.
    3. Antti Rautiainen, 2010. "Contending legitimations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(3), pages 373-391, March.
    4. Ivan Turok, 2008. "A New Policy for Britain's Cities: Choices, Challenges, Contradictions," Local Economy, London South Bank University, vol. 23(2), pages 149-166, May.
    5. Michela Arnaboldi & Irvine Lapsley, 2008. "Making Management Auditable: The Implementation of Best Value in Local Government," Abacus, Accounting Foundation, University of Sydney, vol. 44(1), pages 22-47, March.
    6. 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.
    7. Barbara Czarniawska, 2010. "Translation impossible? Accounting for a city project," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(3), pages 420-437, March.
    8. Hoornweg, Daniel & Ruiz Nunez, Fernanda & Freire, Mila & Palugyai, Natalie & Villaveces, Maria & Herrera, Eduardo Wills, 2007. "City indicators : now to Nanjing," Policy Research Working Paper Series 4114, The World Bank.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Corrigan, Lawrence T., 2018. "Budget making: The theatrical presentation of accounting discourse," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 55(C), pages 12-32.
    2. Roberta Cocci Grifoni & Rosalba D’Onofrio & Massimo Sargolini & Mariano Pierantozzi, 2016. "A Parametric Optimization Approach to Mitigating the Urban Heat Island Effect: A Case Study in Ancona, Italy," Sustainability, MDPI, vol. 8(9), pages 1-20, September.
    3. S. Hoozée & W. Bruggeman, 2007. "Towards explaining cost estimation errors in time equation-based costing," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 07/486, Ghent University, Faculty of Economics and Business Administration.
    4. Hellstrom, Caroline & Lapsley, Irvine, 2016. "Humour and happiness in an NPM world: Do they speak in jest?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 37(C), pages 51-64.

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