Department of Management

Jakob Mathias Liboriussen

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

Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

Standard

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 Mathias.

In: Accounting, Auditing and Accountability Journal, Vol. 34, No. 6, 2021, p. 1345-1361.

Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

Harvard

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

APA

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

CBE

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

MLA

Vancouver

Mitchell F, Nørreklit H, Nørreklit L, Cinquini L, Koeppe F, Magnacca F et al. Evaluating performance management of COVID-19 reality in three European countries: a pragmatic constructivist study. Accounting, Auditing and Accountability Journal. 2021;34(6):1345-1361. https://doi.org/10.1108/AAAJ-08-2020-4778

Author

Mitchell, Falconer ; Nørreklit, Hanne ; Nørreklit, Lennart ; Cinquini, Lino ; Koeppe, Frederik ; Magnacca, Fabio ; Mauro, Sara Giovanna ; Jakobsen, Morten ; Korhonen, Tuomas ; Laine, Teemu ; Liboriussen, Jakob Mathias. / Evaluating performance management of COVID-19 reality in three European countries : a pragmatic constructivist study. In: Accounting, Auditing and Accountability Journal. 2021 ; Vol. 34, No. 6. pp. 1345-1361.

Bibtex

@article{a85cc7e5fa7c420b9382efc2954eaed4,
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 Liboriussen, {Jakob Mathias}",
year = "2021",
doi = "10.1108/AAAJ-08-2020-4778",
language = "English",
volume = "34",
pages = "1345--1361",
journal = "Accounting, Auditing and Accountability Journal",
issn = "1368-0668",
publisher = "Emerald Group Publishing",
number = "6",

}

RIS

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 Mathias

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 - Journal article

VL - 34

SP - 1345

EP - 1361

JO - Accounting, Auditing and Accountability Journal

JF - Accounting, Auditing and Accountability Journal

SN - 1368-0668

IS - 6

ER -