Department of Management

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

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

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
Volume34
Issue6
Pages (from-to)1345-1361
Number of pages17
ISSN1368-0668
Publication statusPublished - 2021

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