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

doi:10.1108/AAAJ-08-2020-4778

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

^*Kontaktforfatter

Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › peer review

22 Citationer (Scopus)

23 Downloads (Pure)

Abstract

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.

Originalsprog	Engelsk
Tidsskrift	Accounting, Auditing and Accountability Journal
Vol/bind	34
Udgave nummer	6
Sider (fra-til)	1345-1361
Antal sider	17
ISSN	0951-3574
DOI	https://doi.org/10.1108/AAAJ-08-2020-4778
Status	Udgivet - 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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10.1108/AAAJ-08-2020-4778

Accepted author manuscriptAccepteret manuskript, 156 KBLicens: CC BY-NC 4.0

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Mitchell, F., Nørreklit, H., Nørreklit, L., Cinquini, L., Koeppe, F., Magnacca, F., Mauro, S. G., Jakobsen, M., Korhonen, T., Laine, T., & Liboriussen, J. M. (2021). Evaluating performance management of COVID-19 reality in three European countries: a pragmatic constructivist study. Accounting, Auditing and Accountability Journal, 34(6), 1345-1361. https://doi.org/10.1108/AAAJ-08-2020-4778

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

abstract = "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.",

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author = "Falconer Mitchell and Hanne N{\o}rreklit and Lennart N{\o}rreklit and Lino Cinquini and Frederik Koeppe and Fabio Magnacca and Mauro, {Sara Giovanna} and Morten Jakobsen and Tuomas Korhonen and Teemu Laine and Liboriussen, {Jakob Mathias}",

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year = "2021",

doi = "10.1108/AAAJ-08-2020-4778",

language = "English",

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Mitchell, F, Nørreklit, H, Nørreklit, L, Cinquini, L, Koeppe, F, Magnacca, F, Mauro, SG, Jakobsen, M, Korhonen, T, Laine, T & Liboriussen, JM 2021, 'Evaluating performance management of COVID-19 reality in three European countries: a pragmatic constructivist study', Accounting, Auditing and Accountability Journal, bind 34, nr. 6, s. 1345-1361. https://doi.org/10.1108/AAAJ-08-2020-4778

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AU - Mitchell, Falconer

AU - Nørreklit, Hanne

AU - Nørreklit, Lennart

AU - Cinquini, Lino

AU - Koeppe, Frederik

AU - Magnacca, Fabio

AU - Mauro, Sara Giovanna

AU - Jakobsen, Morten

AU - Korhonen, Tuomas

AU - Laine, Teemu

AU - Liboriussen, Jakob Mathias

PY - 2021

Y1 - 2021

N2 - 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.

AB - 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.

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

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