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AN EVALUATION OF PERFORMANCE MANAGEMENT OF THE COVID-19 REALITY IN THREE RUROPEAN COUNTRIES: A PRAGMATIC CONSTRUCTIVIST STUDY

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Abstract
Purpose: This article assesses the COVID-19 event in three European countries (Germany, Italy and the UK) to scrutinize the quality of their performance management responding to the event.
Design/methodology/approach: Pragmatic constructivism is employed as a lens through which the performance management of each country can be examined and compared.
Findings: Official statistics exhibits that one country have a significantly lower death rate. This country also displayed an ability to build a more detailed and precise system of performance management. In line with pragmatic constructivism, this system would support their leaders’ efforts in building a functioning reality construction integrating facts, possibilities, values, and communication.
Originality: The evaluation of different national approaches to the performance management of the COVID-19 reality is novel to the literature on management accounting. Pragmatic constructivism includes a diagnostic tool to pinpoint strengths and weaknesses of the performance management of public sector activities in different national practices.
OriginalsprogEngelsk
TidsskriftAccounting, Auditing and Accountability Journal
Vol/bind34
Nummer6
Sider (fra-til)1345-1361
Antal sider17
ISSN1368-0668
StatusUdgivet - 2021

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