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

Author

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

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.

Suggested Citation

  • Falconer Mitchell & Hanne Nørreklit & Lennart Nørreklit & Lino Cinquini & Frederik Koeppe & Fabio Magnacca & Sara Giovanna Mauro & Morten Jakobsen & Tuomas Korhonen & Teemu Laine & Jakob Mathias Libor, 2021. "Evaluating performance management of COVID-19 reality in three European countries: a pragmatic constructivist study," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 34(6), pages 1345-1361, April.
    • Handle: RePEc:eme:aaajpp:aaaj-08-2020-4778
    DOI: 10.1108/AAAJ-08-2020-4778
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    Cited by:

    1. Qutaiba Adeeb Odat & Hashem Alshurafat & Mohannad Obeid Al Shbail & Husam Ananzeh & Hamzeh Al Amosh, 2023. "Factors Affecting Accountants’ Adoption of Remote Working: Evidence from Jordanian Governmental Organizations," Sustainability, MDPI, vol. 15(17), pages 1-23, September.

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