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Congestion charging: a tale of two cities

Author

Listed:
  • Irvine Lapsley
  • Filippo Giordano

Abstract

Purpose - The aim of this paper is to add to understanding of how cities function. Specifically, through the lens of power relationships in political organisations, it seeks to study the manner in which accounting and politics are involved in the development of city transport strategies. Design/methodology/approach - The paper uses a comparative case study approach in which documents and media coverage are key elements of the visualising of the city. Findings - The findings are on a number of levels. First, the study explains the efficacy of congestion charging systems. Second, in the politicised organisation of the city, the context in which policy makers sit is crucial in the elaboration of strategies. Third, the adoption of calculative practices such as congestion charging may reflect political rationality rather than actual need. Originality/value - The focus of the study has been cities – a neglected field, but one with considerable research potential. Second, the mobilisation of concepts of power, as articulated by Clegg, Flyvbjerg and Clegg, represent a novel contribution to the accounting literature.

Suggested Citation

  • Irvine Lapsley & Filippo Giordano, 2010. "Congestion charging: a tale of two cities," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(5), pages 671-698, June.
    • Handle: RePEc:eme:aaajpp:v:23:y:2010:i:5:p:671-698
    DOI: 10.1108/09513571011054936
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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. Stewart Clegg & David Courpasson & Nelson Phillips, 2006. "Power and organizations," Post-Print hal-02298067, HAL.
    3. Ryley, Tim & Gjersoe, Nathalia, 2006. "Newspaper response to the Edinburgh congestion charging proposals," Transport Policy, Elsevier, vol. 13(1), pages 66-73, January.
    4. Irvine Lapsley, 2009. "New Public Management: The Cruellest Invention of the Human Spirit?1," Abacus, Accounting Foundation, University of Sydney, vol. 45(1), pages 1-21, March.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. 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.
    2. Alan McKinlay & Chris Carter & Eric Pezet & Stewart Clegg, 2010. "Using Foucault to make strategy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(8), pages 1012-1031, October.
    3. Vonk Noordegraaf, Diana & Annema, Jan Anne & van Wee, Bert, 2014. "Policy implementation lessons from six road pricing cases," Transportation Research Part A: Policy and Practice, Elsevier, vol. 59(C), pages 172-191.

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    Keywords

    Politics; Cities; Case studies;
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