How numbers of the future are shaping today: The role of forecasts and calculations in public sector strategic thinking

• DOI: http://doi.org/10.1111/faam.12133
• Published date: 01 February 2018
• Date: 01 February 2018

Received: 14 August 2017 Accepted: 14 August 2017

DOI: 10.1111/faam.12133

ORIGINAL ARTICLE

How numbers of the future are shaping today: The

role of forecasts and calculations in public sector

strategic thinking

Sara Brorström

GothenburgResearch Institute, School of Eco-

nomics,Business and Law, Gothenburg Univer-

sity,Viktoriagatan 13, Box 603, 405 30, Gothen-

burg,Sweden

Correspondence

SaraBrorström, Gothenburg Research Insti-

tute,School of Economics, Business and Law,

GothenburgUniversity, Viktoriagatan 13, Box

603,405 30 Gothenburg,Sweden.

Email:Sara.brorstrom@handels.gu.se

Abstract

This article examinesthe role of numbers in forming a city strategy in

the case of Gothenburg, Sweden. The article illustrateshow numbers

makepeople act and react and shape the strategy process. The study

is situated between the theoretical fields of accounting and strategy

processes in cities. By relating them to the concept of ‘governmental-

ity’,numbers are seen as helping render the city governable. Because

strategizing is seen as concerning the future, the actors involved in

drafting the strategy feel free to challenge historically institutional-

ized practices. The effect is paradoxical: the future-looking strategy

process becomes a forum for solving current problems.

KEYWORDS

accounting, numbers, public sector, strategy, strategy-practice

The recent literature contains many attempts to reconceptualize cities in light of contemporary phenomena. Denis,

Langley, and Rouleau (2006) suggested that cities should be consideredpluralistic, as they encompass diverse values

and interests (also see Jarzabkowski & Fenton, 2006). Cities can be also considered loosely coupled entities (Weick,

1976), simultaneously playingthe role of social laboratory (Czarniawska-Joerges, 2002). All these descriptions suggest

that cities are difficult to manage, as they involve uncertainty and try to achieve contradictory objectives (Ferlie&

Ongaro, 2015). This implies that city governors must seek various means to make cities governable,one of which is to

create strategies and visions for the future (Kornberger,2012). Kornberger and Clegg (2011) suggested that strategy

documents are performative, as they giverise to action and affect how cities are perceived. Similarly, Vaara, Sorsa, and

Pälli (2010, p. 15) described the role of strategies as follows:

Strategy documents should not be treated as just any texts,but understood as powerful devices through which

specific objectives, values and ideologies – and not others – arepromoted and legitimated.

In any city,strategy formulation is a crucial process, seen as influencing the future by narrowing what the city wants

into one document, making city politicians and administrators ‘speak with one voice’ (Kornberger & Clegg,2011). Yet,

individuals involved in a strategy process may have different perceptions of what the city should and should not do

(Miller & Rose, 2008). These perceptions are translatedinto differentlanguages understandable to, for example, politi-

cians, engineering experts, and the media (Czarniawska,2010).

Financial Acc & Man. 2018;34:17–29. wileyonlinelibrary.com/journal/faam c

2017 John Wiley & Sons Ltd 17