Assessing and managing the impact of COVID-19: a study of six European cities participating in a circular economy project
研究了六个欧洲城市在循环经济项目中，如何利用绩效测量系统评估和管理COVID-19的影响，揭示了中央和地方关键绩效指标在应对疫情中的作用。
Purpose This paper aims to explore the role of performance measurement systems as technologies of government for the assessment and management of the effects of COVID-19 in the context of six cities involved in a large European project. Design/methodology/approach Based on the field study of a large European project, this paper relies on a comparative case study research approach (Yin, 2003). This research design allows insights into the role of central and local key performance indicators (KPIs) in managing the ongoing pandemic. Findings This paper explores the role of accounting in the assessment of the COVID-19 pandemic. Its findings illustrate how the “adjudicating” and “territorialising” roles (Miller and Power, 2013) of local and central accounting technologies rendered the COVID-19 pandemic calculable. Originality/value This paper connects central and local performance management systems in the context of the COVID-19 pandemic. It relies on a governmentality approach to discuss how different programmes and the relative KPIs were impacted by the ongoing global crisis.