Asset Management in Cities: Polyphony in Action?


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Abstract

This paper examines asset management in three cities. It draws on polyphony as a theoretical perspective to explore the practice of asset management in these study settings. Polyphony recognises the many voices of actors present in organisations. This perspective on asset management is an important, but relatively neglected facet of this aspect of city management. Accountants have contributed to developments in asset management, which may be seen as fundamental. However, cities may be seen as natural settings for ‘polyphony’ in action, because of the potential for the multiple voices of the different professions within local government, all of whom may have views on asset utilisation. While this paper does find evidence of polyphony, there are subtle influences and intersections at work which shade the strength of this feature of asset management in the three cities in this study.
 
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Paulo Perego
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