Fostering sustainability in local government : The institutional work perspective on the accounting–management nexus
(2024) In Financial Accountability and Management 40(4). p.592-612- Abstract
Sustainability is a critical societal aim, and local governments (LGs) play an important role in fostering sustainability, as the implementation of the global aims set by the United Nations—namely, the 2030 Agenda and the Sustainable Development Goals (SDGs). The SDGs offer novel accounting, reporting, and management perspectives for LGs. The objective of the study is to understand the role of the accounting–management nexus which is needed to institutionalize sustainability in LG practices. We adopted an institutional work perspective to investigate how actors at the field, organizational, and suborganizational levels of LGs can foster sustainability in accounting and management. Based on interviews with managers and other... (More)
Sustainability is a critical societal aim, and local governments (LGs) play an important role in fostering sustainability, as the implementation of the global aims set by the United Nations—namely, the 2030 Agenda and the Sustainable Development Goals (SDGs). The SDGs offer novel accounting, reporting, and management perspectives for LGs. The objective of the study is to understand the role of the accounting–management nexus which is needed to institutionalize sustainability in LG practices. We adopted an institutional work perspective to investigate how actors at the field, organizational, and suborganizational levels of LGs can foster sustainability in accounting and management. Based on interviews with managers and other representatives from the 18 largest LGs in Finland, we found that although sustainability integration is still in the early stages and there is considerable heterogeneity in LGs’ handling of sustainability issues, there is clear potential for the simultaneous deployment of different institutional work types. This has positive implications for the institutionalization of sustainability accounting and management practices in LGs, enhancing understanding of how sustainability is fostered in public sector accounting and management by focusing on organizational-level institutional work.
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- author
- Sinervo, Lotta Maria ; Vikstedt, Elina ; Luhtala, Mika ; Laihonen, Harri and Welinder, Olga LU
- organization
- publishing date
- 2024-11
- type
- Contribution to journal
- publication status
- published
- subject
- keywords
- accounting, institutional Work, local Governments, management, sustainability
- in
- Financial Accountability and Management
- volume
- 40
- issue
- 4
- pages
- 21 pages
- publisher
- Wiley-Blackwell
- external identifiers
-
- scopus:85194938622
- ISSN
- 0267-4424
- DOI
- 10.1111/faam.12399
- language
- English
- LU publication?
- yes
- id
- 06a8cf3c-b1b2-4452-9d22-b608d6f09778
- date added to LUP
- 2024-11-06 15:18:39
- date last changed
- 2025-04-04 14:25:39
@article{06a8cf3c-b1b2-4452-9d22-b608d6f09778,
abstract = {{<p>Sustainability is a critical societal aim, and local governments (LGs) play an important role in fostering sustainability, as the implementation of the global aims set by the United Nations—namely, the 2030 Agenda and the Sustainable Development Goals (SDGs). The SDGs offer novel accounting, reporting, and management perspectives for LGs. The objective of the study is to understand the role of the accounting–management nexus which is needed to institutionalize sustainability in LG practices. We adopted an institutional work perspective to investigate how actors at the field, organizational, and suborganizational levels of LGs can foster sustainability in accounting and management. Based on interviews with managers and other representatives from the 18 largest LGs in Finland, we found that although sustainability integration is still in the early stages and there is considerable heterogeneity in LGs’ handling of sustainability issues, there is clear potential for the simultaneous deployment of different institutional work types. This has positive implications for the institutionalization of sustainability accounting and management practices in LGs, enhancing understanding of how sustainability is fostered in public sector accounting and management by focusing on organizational-level institutional work.</p>}},
author = {{Sinervo, Lotta Maria and Vikstedt, Elina and Luhtala, Mika and Laihonen, Harri and Welinder, Olga}},
issn = {{0267-4424}},
keywords = {{accounting; institutional Work; local Governments; management; sustainability}},
language = {{eng}},
number = {{4}},
pages = {{592--612}},
publisher = {{Wiley-Blackwell}},
series = {{Financial Accountability and Management}},
title = {{Fostering sustainability in local government : The institutional work perspective on the accounting–management nexus}},
url = {{http://dx.doi.org/10.1111/faam.12399}},
doi = {{10.1111/faam.12399}},
volume = {{40}},
year = {{2024}},
}