Abstract
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.
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.
| Originalsprog | Engelsk |
|---|---|
| Tidsskrift | Accounting, Auditing and Accountability Journal |
| Vol/bind | 34 |
| Nummer | 6 |
| Sider (fra-til) | 1345-1361 |
| Antal sider | 17 |
| ISSN | 1368-0668 |
| DOI | |
| Status | Udgivet - jul. 2021 |