1,720,981 research outputs found

    Local Governments Strategizing for the Circular Economy

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    Now that many national governments have adopted ambitions for the circular economy (CE) as means towards sustainable development, local governments are assigned a fundamental role in the implementation into the local ecosystem. However, only explorative research has studied the adoption of the CE at the local level. Therefore, a survey was developed to study the adoption among all 581 Belgian local governments. In total, 309 local governments responded (54%), of which 182 (59%) said to have adopted the CE. Based on the context, content, and process of the CE adoption, two groups were identified, showing different levels of weak versus strong sustainability. These insights support the further adoption of the CE and provide a starting point for future research. Moreover, the survey can be used for future research on other countries or organization and their progress toward the CE

    Management Control for Implementing Circular City Strategies

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    In the European Green Deal, the circular economy is recognized as key in the transition towards the first climate-neutral continent (European Commission, 2021). To make this transition happen, action is needed on all levels of governance and especially the local level. The reason for this is that 75% of EU citizens live in cities and consume huge amounts of resources (European Commission, 2021). Also, the impact of, for example, global warming materializes even more in cities. At the same time, they are in a unique position to bring together local stakeholders and use their public investments and policy programs to initiate the transition. This resulted in the emergence of the concept of ‘Circular Cities’ (CCs) as a new strategy for cities to become circular (Ellen MacArthur Foundation, 2017). But how to become a CC? New tools will be needed to put this strategy into practice and avoid the concept becoming another buzzword used for greenwashing and city-branding (Montenegro Navarro & Jonker, 2018; Prendeville et al., 2018). Local governments will have to adapt their management control (MC) to this new strategy to align actions with their objectives (Ferreira & Otley, 2009; Svensson & Funck, 2019). However, there is very limited knowledge on MC for CC. Therefore, the research question is: How to design management control for Circular Cities? The results will be visualized using a conceptual framework of the important controls for CC strategies, but also possible barriers, e.g. traditional financial accounting (Svensson & Funck, 2019). This framework is developed by gathering insights from academic publications. As a starting point, the theory of Malmi and Brown (2008) is used, considering MC as a package of interrelated control systems. In this research, the academic literature was reviewed to find existing insights. A systematic literature search identified 63 useful academic publications from both MC literature on the public sector and cities, as well as sustainability and the circular economy. Reviewing these resulted in defining a conceptual framework. A key preliminary finding is that cybernetic controls are still fundamental to MC, but that the culture, as an informal control, is crucial in providing a frame for all other controls in CC (Malmi & Brown, 2008; Svensson & Funck, 2019). At the same time, cybernetic control needs to go further than financial accounting and needs non-financial measures (Crutzen et al., 2017; Svensson & Funck, 2019). These measures should also be used for circular public procurement, as cities rely heavily on external partners (Svensson & Funck, 2019). Now that cities worldwide are adopting objectives of becoming circular, MC design has to be adapted. This framework provides an overview of existing literature and key controls to consider in future research and will help cities in their circular transition

    Management Control for Implementing Circular City Strategies

    No full text
    In the European Green Deal, the circular economy is recognized as key in the transition towards the first climate-neutral continent (European Commission, 2021). To make this transition happen, action is needed on all levels of governance and especially the local level. The reason for this is that 75% of EU citizens live in cities and consume huge amounts of resources (European Commission, 2021). Also, the impact of, for example, global warming materializes even more in cities. At the same time, they are in a unique position to bring together local stakeholders and use their public investments and policy programs to initiate the transition. This resulted in the emergence of the concept of ‘Circular Cities’ (CCs) as a new strategy for cities to become circular (Ellen MacArthur Foundation, 2017). But how to become a CC? New tools will be needed to put this strategy into practice and avoid the concept becoming another buzzword used for greenwashing and city-branding (Montenegro Navarro & Jonker, 2018; Prendeville et al., 2018). Local governments will have to adapt their management control (MC) to this new strategy to align actions with their objectives (Ferreira & Otley, 2009; Svensson & Funck, 2019). However, there is very limited knowledge on MC for CC. Therefore, the research question is: How to design management control for Circular Cities? The results will be visualized using a conceptual framework of the important controls for CC strategies, but also possible barriers, e.g. traditional financial accounting (Svensson & Funck, 2019). This framework is developed by gathering insights from academic publications. As a starting point, the theory of Malmi and Brown (2008) is used, considering MC as a package of interrelated control systems. In this research, the academic literature was reviewed to find existing insights. A systematic literature search identified 63 useful academic publications from both MC literature on the public sector and cities, as well as sustainability and the circular economy. Reviewing these resulted in defining a conceptual framework. A key preliminary finding is that cybernetic controls are still fundamental to MC, but that the culture, as an informal control, is crucial in providing a frame for all other controls in CC (Malmi & Brown, 2008; Svensson & Funck, 2019). At the same time, cybernetic control needs to go further than financial accounting and needs non-financial measures (Crutzen et al., 2017; Svensson & Funck, 2019). These measures should also be used for circular public procurement, as cities rely heavily on external partners (Svensson & Funck, 2019). Now that cities worldwide are adopting objectives of becoming circular, MC design has to be adapted. This framework provides an overview of existing literature and key controls to consider in future research and will help cities in their circular transition

    Organizational change for the circular economy: The case of Belgian local governments

    No full text
    The circular economy (CE) is gaining interest as means towards sustainable development. Local governments play a key role in this transition and are adopting CE strategies. There is a lack of empirical knowledge on the strategies adopted to integrate the. The aim of this paper is to provide insights into these strategies. Indeed, previous literature stresses the importance of strategies for local CE transitions but has only provided explorative results about adopted strategies in local governments. With regard to the literature, a quantitative survey is distributed among all 581 Belgian local governments. Cluster analysis is used to identify different strategies for the CE. In total, 309 local governments responded (54%), of which 182 (58,9%) said to have adopted the CE. Clustering the responses resulted in identifying two strategies. Both strategies share important aspects, even though also significant differences are observed. These findings show that strategies differ among local governments and, therefore, will have different consequences for implementation. Research and practice should use this distinction as a starting point for developing more knowledge on the successful implementation of these strategies. The typology can also be used by local governments that have not yet adopted the CE to position themselves. This study provided for the first time a typology of strategies based on a large set of local governments

    Organizational change for the circular economy: The case of Belgian local governments

    No full text
    The circular economy (CE) is gaining interest as means towards sustainable development. Local governments play a key role in this transition and are adopting CE strategies. There is a lack of empirical knowledge on the strategies adopted to integrate the. The aim of this paper is to provide insights into these strategies. Indeed, previous literature stresses the importance of strategies for local CE transitions but has only provided explorative results about adopted strategies in local governments. With regard to the literature, a quantitative survey is distributed among all 581 Belgian local governments. Cluster analysis is used to identify different strategies for the CE. In total, 309 local governments responded (54%), of which 182 (58,9%) said to have adopted the CE. Clustering the responses resulted in identifying two strategies. Both strategies share important aspects, even though also significant differences are observed. These findings show that strategies differ among local governments and, therefore, will have different consequences for implementation. Research and practice should use this distinction as a starting point for developing more knowledge on the successful implementation of these strategies. The typology can also be used by local governments that have not yet adopted the CE to position themselves. This study provided for the first time a typology of strategies based on a large set of local governments

    Local Governments Strategizing for the Circular Economy

    No full text
    Now that many national governments have adopted ambitions for the circular economy (CE) as means towards sustainable development, local governments are assigned a fundamental role in the implementation into the local ecosystem. However, only explorative research has studied the adoption of the CE at the local level. Therefore, a survey was developed to study the adoption among all 581 Belgian local governments. In total, 309 local governments responded (54%), of which 182 (59%) said to have adopted the CE. Based on the context, content, and process of the CE adoption, two groups were identified, showing different levels of weak versus strong sustainability. These insights support the further adoption of the CE and provide a starting point for future research. Moreover, the survey can be used for future research on other countries or organization and their progress toward the CE
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