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

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  • Falconer Mitchell, Edinburgh University
  • ,
  • Hanne Nørreklit
  • Lennart Nørreklit, Aalborg Universitet
  • ,
  • Lino Cinquini, Sant'Anna School of Advanced Studies
  • ,
  • Frederik Koeppe, Aalborg Universitet
  • ,
  • Fabio Magnacca, University of Pisa
  • ,
  • Sara Giovanna Mauro, Sant'Anna School of Advanced Studies
  • ,
  • Morten Jakobsen
  • Tuomas Korhonen, Tampere University
  • ,
  • Teemu Laine, Tampere University
  • ,
  • Jakob Mathias Liboriussen
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.
TidsskriftAccounting, Auditing and Accountability Journal
Sider (fra-til)1345-1361
Antal sider17
StatusUdgivet - 2021

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