Evaluating performance management of COVID-19 reality in three European countries: a pragmatic constructivist study

Falconer Mitchell, Hanne Nørreklit*, Lennart Nørreklit, Lino Cinquini, Frederik Koeppe, Fabio Magnacca, Sara Giovanna Mauro, Morten Jakobsen, Tuomas Korhonen, Teemu Laine, Jakob Mathias Liboriussen


Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

7 Citationer (Scopus)


Purpose: The study aims to assess the COVID-19 event in three European countries (Germany, Italy and the UK) by investigating the quality of their performance management of it. Design/methodology/approach: Pragmatic constructivism (PC) is employed as a lens through which the performance management of each country can be examined and compared over a period encompassing the first wave of COVID-19. Findings: Official statistics show that one of the countries has a significantly lower death rate. It developed and operated a more detailed and precise system of performance management. From the perspective of PC, this system supported efforts to build a functioning reality construction integrating facts, possibilities, values and communication. Originality/value: The evaluation of different national approaches to the performance management of the COVID-19 reality is novel to the literature on management accounting. PC is used as a diagnostic tool to pinpoint strengths and weaknesses of the performance management of public sector activities in different countries.

TidsskriftAccounting, Auditing and Accountability Journal
Udgave nummer6
Sider (fra-til)1345-1361
Antal sider17
StatusUdgivet - 2021

Bibliografisk note

Funding Information:
The authors would like to express their gratitude for the insights and constructive comments received from the Guest Editors, and from the anonymous referees during the reviewing process.

Publisher Copyright:
© 2021, Emerald Publishing Limited.


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