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.

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

Magnacca F.;
2021

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.
Mitchell, F.; Norreklit, H.; Norreklit, L.; Cinquini, L.; Koeppe, F.; Magnacca, F.; Mauro, S. G.; Jakobsen, M.; Korhonen, T.; Laine, T.; Liboriussen, J. M.
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11568/1107652
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