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

  • Falconer Mitchell, Edinburgh University
  • ,
  • Hanne Nørreklit
  • Lennart Nørreklit, Aalborg University
  • ,
  • Lino Cinquini, Sant'Anna School of Advanced Studies
  • ,
  • Frederik Koeppe, Aalborg University
  • ,
  • 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 – 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 languageEnglish
JournalAccounting, Auditing and Accountability Journal
Pages (from-to)1345-1361
Number of pages17
Publication statusPublished - 2021

See relations at Aarhus University Citationformats

ID: 214439098