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

被引：18
|
作者：
Mitchell, Falconer [1 ]
Norreklit, Hanne [2 ]
Norreklit, Lennart [3 ]
Cinquini, Lino [4 ]
Koeppe, Frederik [3 ]
Magnacca, Fabio [5 ]
Mauro, Sara Giovanna [4 ]
Jakobsen, Morten [2 ]
Korhonen, Tuomas [6 ]
Laine, Teemu [6 ]
Liboriussen, Jakob Mathias [2 ]
机构：
[1] Univ Edinburgh, Edinburgh, Midlothian, Scotland
[2] Aarhus Univ, Aarhus, Denmark
[3] Aalborg Univ, Aalborg, Denmark
[4] St Anna Sch Adv Studies, Pisa, Italy
[5] Univ Pisa, Pisa, Italy
[6] Tampere Univ, Tampere, Finland
来源：
ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL | 2021年 / 34卷 / 06期
关键词：
Performance management; COVID-19; Effectiveness; Pragmatic constructivism;
D O I：
10.1108/AAAJ-08-2020-4778
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
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.
引用
收藏
页码：1345 / 1361
页数：17
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