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

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

doi:10.1108/AAAJ-08-2020-4778

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

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

Industrial Engineering and Management

Research output: Contribution to journal › Article › Scientific › peer-review

39 Citations (Scopus)

101 Downloads (Pure)

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.

Original language	English
Pages (from-to)	1345-1361
Number of pages	17
Journal	Accounting, Auditing & Accountability Journal
Volume	34
Issue number	6
DOIs	https://doi.org/10.1108/AAAJ-08-2020-4778
Publication status	Published - 2021
Publication type	A1 Journal article-refereed

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 3 Good Health and Well-being

Publication forum classification

Publication forum level 2

Access to Document

10.1108/AAAJ-08-2020-4778

Mitchell_et_al_2021_Accepted_author_manuscript
This publication is copyrighted. You may download, display and print it for Your own personal use. Commercial use is prohibited.
Accepted author manuscript, 470 KB

http://urn.fi/URN:NBN:fi:tuni-202110117523

Cite this

Mitchell, F., Nørreklit, H., Nørreklit, L., Cinquini, L., Koeppe, F., Magnacca, F., Mauro, S. G., Jakobsen, M., Korhonen, T., Laine, T., & Liboriussen, J. (2021). Evaluating performance management of COVID-19 reality in three European countries: a pragmatic constructivist study. Accounting, Auditing & Accountability Journal, 34(6), 1345-1361. https://doi.org/10.1108/AAAJ-08-2020-4778

@article{3667fe09f79543c381ab0b2696963ea4,

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

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.",

author = "Falconer Mitchell and Hanne N{\o}rreklit and Lennart N{\o}rreklit and Lino Cinquini and Frederik Koeppe and Fabio Magnacca and Mauro, \{Sara Giovanna\} and Morten Jakobsen and Tuomas Korhonen and Teemu Laine and Jakob Liboriussen",

year = "2021",

doi = "10.1108/AAAJ-08-2020-4778",

language = "English",

volume = "34",

pages = "1345--1361",

journal = "Accounting, Auditing \& Accountability Journal",

issn = "1368-0668",

publisher = "Emerald",

number = "6",

}

Mitchell, F, Nørreklit, H, Nørreklit, L, Cinquini, L, Koeppe, F, Magnacca, F, Mauro, SG, Jakobsen, M, Korhonen, T , Laine, T & Liboriussen, J 2021, 'Evaluating performance management of COVID-19 reality in three European countries: a pragmatic constructivist study', Accounting, Auditing & Accountability Journal, vol. 34, no. 6, pp. 1345-1361. https://doi.org/10.1108/AAAJ-08-2020-4778

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

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.

U2 - 10.1108/AAAJ-08-2020-4778

DO - 10.1108/AAAJ-08-2020-4778

M3 - Article

SN - 1368-0668

VL - 34

SP - 1345

EP - 1361

JO - Accounting, Auditing & Accountability Journal

JF - Accounting, Auditing & Accountability Journal

IS - 6

ER -

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

Abstract

UN SDGs

Publication forum classification

Access to Document

Fingerprint

Cite this