Quản trị và hiệu suất cho thành phố thông minh
Tóm tắt
Mục đích của bài báo này là khám phá vai trò của hệ thống đo lường hiệu suất như các công nghệ quản trị trong việc hiện thực hóa các chương trình thành phố thông minh. Bài viết sẽ trả lời câu hỏi nghiên cứu: phát triển và sử dụng hệ thống đo lường hiệu suất hỗ trợ thành phố thông minh đạt được các mục tiêu của chúng như thế nào?
Bài báo này trình bày một nghiên cứu điển hình theo chiều dài thời gian, sử dụng phương pháp can thiệp để điều tra các khả năng và hạn chế trong việc sử dụng hệ thống đo lường hiệu suất như một công nghệ quản trị trong một thành phố thông minh. Các diễn giải được lý thuyết hóa từ khung chính quyền Phoucault (Foucault, 2009) và tài liệu về đo lường hiệu suất trong khu vực công.
Các kết quả chỉ ra lợi ích và các điểm cần chú ý mà một thành phố thông minh đối mặt khi giới thiệu các hệ thống đo lường hiệu suất mới như là một công nghệ quản trị. Những công nghệ này trở thành các công cụ gây vấn đề khi mạng lưới thành phố bị phân mảnh các quy trình giữa các phòng ban và khi các hình thức chống đối xuất hiện do thiếu chủ sở hữu quy trình, thiếu trách nhiệm ngang và sự hợp tác giữa các bên liên quan.
Bài báo này dựa trên một nghiên cứu điển hình của một thành phố thông minh duy nhất, và chỉ ra nhu cầu về phân tích so sánh và đa ngành để phân tích nguyên nhân và tác động của những thách thức của thành phố thông minh.
Bài báo này cung cấp một hiểu biết quan trọng về vai trò của kế toán trong thành phố thông minh. Sự kém hiệu quả của hệ thống đo lường hiệu suất có liên quan đến những vai trò đa dạng của các công nghệ quản trị này, có thể dẫn đến sự tê liệt tạm thời trong việc đạt được các mục tiêu và chương trình của thành phố thông minh.
Từ khóa
Tài liệu tham khảo
2010, Longing for a greener present: neoliberalism and the eco-city, Radical Philosophy, 163, 2
Agreement, 2008, Agreement 27/3/2008
2013, Public sector governance and accountability, Critical Perspectives on Accounting, 24, 479
2013, Performance management purpose, executive engagement, and reported benefits among leading local governments, State and Local Government Review, 45, 172, 10.1177/0160323X13498261
2010, Does cross-sectoral partnership deliver? An empirical exploration of public service effectiveness, efficiency and equity, Journal of Public Administration Research and Theory, 20, 679, 10.1093/jopart/mup045
2010, Asset management in cities: polyphony in action?, Accounting, Auditing & Accountability Journal, 23, 392, 10.1108/09513571011034352
2015, Performance management in the public sector: the ultimate challenge, Financial Accountability & Management, 31, 1, 10.1111/faam.12049
2003, Implementing performance measurement systems: a literature review, International Journal of Business Performance Management, 5, 1, 10.1504/IJBPM.2003.002097
2017, The practical relevance of public sector research: the potential contributions of the interventionist approach, Revista de Contabilidade e Organizações, 11, 4, 10.11606/rco.v11i30.137816
2019, Public value and public sector accounting research: a structured literature review, Journal of Public Budgeting, Accounting & Financial Management, 31, 103, 10.1108/JPBAFM-07-2018-0077
2014, From global cities to globalized urbanization, Glocalism: Journal of Culture, Politics and Innovation, 3, 1
2002, Cities and the geographies of actually existing neoliberalism, Antipode, 34, 349, 10.1111/1467-8330.00246
2018, How numbers of the future are shaping today: the role of forecasts and calculations in public sector strategic thinking, Financial Accountability & Management, 34, 17, 10.1111/faam.12133
2004, Implementing performance measurement innovations: evidence from government, Accounting, Organizations and Society, 29, 243
2004, Performance measurement and adoption of balanced scorecards – a survey of municipal governments in the USA and Canada, International Journal of Public Sector Management, 17, 204, 10.1108/09513550410530144
City of Helsinki (2016a), “City Council and Helsinki City Group”, available at: www.hel.fi/www/helsinki/en/administration/decision/council/council www.hel.fi/www/Helsinki/en/administration/administration/organization/helsinki-city-group/ (accessed 28 March 2017).
City of Helsinki (2016b), “Organizational chart”, available at: www.hel.fi/static/helsinki/organisaatio/HKI_halL_org_eng.pdf (accessed 28 March 2017).
Cocchia, A. (2014), “Smart and digital city: a systematic literature review”, in Dameri, R.P. and Rosenthal-Sabroux, C. (Eds), Smart City: How to Create Public and Economic Value with High Technology in Urban Space, Springer, London, pp. 13-43.
2002, Action research for operations management, International Journal of Operations & Production Management, 22, 220, 10.1108/01443570210417515
2012, Smart cities design using event-driven paradigm and semantic web, Informatica Economica, 16, 57
2010, Translation impossible? Accounting for a city project, Accounting, Auditing & Accountability Journal, 23, 420, 10.1108/09513571011034361
1995, Governing the unemployed self in an active society, Economy and Society, 24, 559, 10.1080/03085149500000025
1996, Putting the technological into government, History of the Human Sciences, 9, 47, 10.1177/095269519600900303
Dean, M. (2010), Governmentality: Power and Rule in Modern Society, 2nd ed., Sage, London.
2002, Systematic combining: an abductive approach to case research, Journal of Business Research, 55, 553, 10.1016/S0148-2963(00)00195-8
Eskelinen, J., García Robles, A., Lindy, I., Marsh, J. and Muente-Kunigami, A. (Eds) (2015), Citizen-Driven Innovation – A Guidebook for City Mayors and Public Administrators, World Bank and ENoLL, Washington, DC.
European Parliament (2014), “Mapping smart cities in the EU”, Document PE 507.480, available at: www.europarl.europa.eu/RegData/etudes/etudes/join/2014/507480/IPOL-ITRE_ET(2014)507480_EN.pdf (accessed 13 February 2017).
Forum Virium Helsinki (2014), “Forum Virium Helsinki: Building an Open City”, available at: https://forumvirium.fi/en/introduction/materials/ (accessed 10 August 2016).
Forum Virium Helsinki (2015), “Forum Virium Helsinki: City of Helsinki’s Smart City Innovation Unit”, available at: https://forumvirium.fi/en/smartcityinnovationunit (accessed 13 February 2017).
2009, Security, Territory, Population
Giffinger, R., Fertner, C., Kramar, H., Kalasek, R., Pichler-Milanović, N. and Meijers, E. (2007), “Smart cities: ranking of European medium-sized cities”, available at: www.smart-cities.eu/download/smart_cities_final_report.pdf (accessed 9 April 2017).
2016, Conceptualizing smartness in government: an integrative and multi-dimensional view, Government Information Quarterly, 33, 524, 10.1016/j.giq.2016.03.002
2017, Smart cities: utopia or neoliberal ideology, Cities, 69, 79
2000, Qualitative Methods in Management Research, 2nd ed.
Hall, R.E., Bowerman, B., Braverman, J., Taylor, J., Todosow, H. and Von Wimmersperg, U. (2000), “The vision of a smart city”, paper presented at the 2nd International Life Extension Technology Workshop, 28 September, Paris, available at: www.osti.gov/scitech/biblio/773961/ (accessed 24 April 2017).
2008, Will the real smart city please stand up? Intelligent, progressive or entrepreneurial?, Cities, 12, 303
2015, Critical interventions into the corporate smart city, Cambridge Journal of Regions, Economy and Society, 8, 61, 10.1093/cjres/rsu011
2011, Organizational goal ambiguity and performance: conceptualization, measurement, and relationships, International Pubic Management Journal, 14, 193
2014, A strategy framework for performance measurement in the public sector, Public Money and Management, 34, 355, 10.1080/09540962.2014.945807
2013, Overcoming challenges in the implementation of performance measurement: case studies in public welfare services, International Journal of Public Sector Management, 26, 440, 10.1108/IJPSM-12-2011-0014
Jönsson, S. and Lukka, K. (2007), “There and back again: doing IVR in management accounting”, in Chapman, C., Hopwood, A. and Shields, M. (Eds), Handbook of Management Accounting Research, Elsevier, Amsterdam, pp. 373-397.
2014, Whither queer world cities? Homo-entrepreneurialism and beyond, Geoforum, 56, 1
2016, The collaborative realization of public values and business goals: governance and infrastructure of public-private information platforms, Government Information Quarterly, 33, 67, 10.1016/j.giq.2015.12.002
2010, Manufacturing competition: how accounting practices shape strategy making in cities, Accounting, Auditing & Accountability Journal, 23, 325, 10.1108/09513571011034325
2010, Accounting for the city, Accounting, Auditing & Accountability Journal, 23, 305, 10.1108/09513571011034316
2001, ‘The birth of bio-politics’: Michel Foucault’s lecture at the Collège de France on neo-liberal governmentality, Economy and Society, 30, 190, 10.1080/03085140120042271
2011, New challenges in the evaluation of smart cities, The Network Industries, 13, 8
2014, Relevant interventionist research: balancing three intellectual virtues, Accounting and Business Research, 44, 204, 10.1080/00014788.2013.872554
2016, Governing the smart city: a review of the literature on smart urban governance, International Review of Administrative Sciences, 82, 392, 10.1177/0020852314564308
2001, Governing by numbers: why calculative practices matter, Social Research, 68, 379
2013, Accounting, organizing, and economizing: connecting accounting research and organization theory, The Academy of Management Annals, 7, 557, 10.5465/19416520.2013.783668
2012, Using the balanced scorecard to manage performance in public sector organizations: issues and challenges, International Journal of Public Sector Management, 25, 166, 10.1108/09513551211224234
2014, Resilient Sustainable Cities: A Future
2005, Performance measurement in municipalities: empirical evidence in Canadian context, International Journal of Public Sector Management, 18, 4, 10.1108/09513550510576125
2007, Performance measurement systems in the Finnish public sector, International Journal of Public Sector Management, 20, 415, 10.1108/09513550710772521
2010, Contending legitimations. Performance measurement coupling and decoupling in two Finnish cities, Accounting, Auditing & Accountability Journal, 23, 373, 10.1108/09513571011034343
Resolution, 2006, Resolution 34§/2006
1992, Political power beyond the State: problematics of government, The British Journal of Sociology, 43, 174
2013, Hybrid Governance in European Cities. Neighbourhood, Migration and Democracy
2014, The use of performance measurement systems in the public sector: effects on performance, Management Accounting Research, 25, 131, 10.1016/j.mar.2013.07.004
2014, Governmentality in accounting and accountability: a case study of embedding sustainability in a supply chain, Accounting, Organizations and Society, 39, 433, 10.1016/j.aos.2012.03.003
Steiner, H. and Veel, K. (2014), “For the smarter good of cities: on cities, complexity and slippages in the smart city discourse”, in Rassia, S.T. and Pardalos, P.M. (Eds), Cities for Smart Environmental and Energy Futures: Impacts on Architecture and Technology, Springer, London, pp. 291-303.
Strategy Programme (2009), “Strategiaohjelma 2009–2012”, available at: www.hel.fi/hel2/taske/julkaisut/2009/Strategiaohjelma.pdf (accessed 30 March 2015).
2012, Management Accounting Research in Practice. Lessons Learned from an Interventionist Approach
2014, Battlefield around interventions: a reflective analysis of conducting interventionist research in management accounting, Management Accounting Research, 25, 304, 10.1016/j.mar.2014.05.001
2014, Smart cities as corporate storytelling, City: Analysis of Urban Trends, Culture, Theory, Policy, Action, 18, 307, 10.1080/13604813.2014.906716
2010, Struggling with ambiguity: public managers as users of NPM-oriented management instruments, Public Administration, 88, 999, 10.1111/j.1467-9299.2010.01856.x
2006, Ambiguity in performance measurement: a theoretical approach to organisational uses of performance measurement, Financial Accountability & Management, 22, 235, 10.1111/j.0267-4424.2006.00401.x
2014, Smartmentality: the smart city as disciplinary strategy, Urban Studies, 51, 883, 10.1177/0042098013494427
2008, Performance management practices in public sector organizations: impact on performance, Accounting, Auditing & Accountability Journal, 21, 427, 10.1108/09513570810863996