TY - JOUR
T1 - Evaluating performance management of COVID-19 reality in three European countries
T2 - a pragmatic constructivist study
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
N1 - Publisher Copyright:
© 2021, Emerald Publishing Limited.
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.
KW - COVID-19
KW - Effectiveness
KW - Performance management
KW - Pragmatic constructivism
UR - http://www.scopus.com/inward/record.url?scp=85105991237&partnerID=8YFLogxK
U2 - 10.1108/AAAJ-08-2020-4778
DO - 10.1108/AAAJ-08-2020-4778
M3 - Journal article
AN - SCOPUS:85105991237
SN - 0951-3574
VL - 34
SP - 1345
EP - 1361
JO - Accounting, Auditing and Accountability Journal
JF - Accounting, Auditing and Accountability Journal
IS - 6
ER -