Enhancing urban sustainability through calculative practices and simulations

Purpose: This study investigates the performative role of calculative practices in urban decision-making by combining simulation tools and accounting measures. Specifically, this study proposes both theoretical and practical approaches to support the development of an integrated approach for formulating urban sustainability and circular economy policies. Design/methodology/approach: This study combines performativity theory with Systems Thinking and System Dynamics, presenting findings from two simulation sessions focused on developing sustainability and circular economy policies for a virtual urban environment. A System Dynamics simulator (interactive learning environment) was used to facilitate the simulations and support decision-making. Findings: This study demonstrates the potential of combining accounting and simulation principles (specifically, Systems Thinking and System Dynamics) to enhance interactions between human agents and support decision-making through a rigorous and quantified simulation model. It also proposes an approach that fosters the integrative potential of calculative practices in urban sustainability decisions. Originality/value: This study offers a novel approach by combining accounting concepts with Systems Thinking and System Dynamics principles and tools to facilitate human-agent interaction and support decision-making in complex and dynamic environments, such as urban sustainability. It specifically examines circular economy policies in cities and provides new insights into applying performativity theory in this context, thereby offering novel practical implications.