Evaluating performance management of COVID-19 reality in three European countries : a pragmatic constructivist study
Mitchell, Falconer; Nørreklit, Hanne; Nørreklit, Lennart; Cinquini, Lino; Koeppe, Frederik; Magnacca, Fabio; Mauro, Sara Giovanna; Jakobsen, Morten; Korhonen, Tuomas; Laine, Teemu; Liboriussen, Jakob (2021)
Mitchell, Falconer
Nørreklit, Hanne
Nørreklit, Lennart
Cinquini, Lino
Koeppe, Frederik
Magnacca, Fabio
Mauro, Sara Giovanna
Jakobsen, Morten
Korhonen, Tuomas
Laine, Teemu
Liboriussen, Jakob
2021
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:tuni-202110117523
https://urn.fi/URN:NBN:fi:tuni-202110117523
Kuvaus
Peer reviewed
Tiivistelmä
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.
Kokoelmat
- TUNICRIS-julkaisut [16740]