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

Falconer Mitchell; Hanne Nørreklit; Lennart Nørreklit; Lino Cinquini; Frederik Koeppe; Fabio Magnacca; Sara Giovanna Mauro; Morten Jakobsen; Tuomas Korhonen; Teemu Laine; Jakob Mathias Liboriussen

doi:10.1108/AAAJ-08-2020-4778

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

Falconer Mitchell, Hanne Nørreklit, Lennart Nørreklit, Lino Cinquini, Frederik Koeppe, Fabio Magnacca, Sara Giovanna Mauro, Morten Jakobsen, Tuomas Korhonen, Teemu Laine, Jakob Mathias Liboriussen

Department of Management

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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.

Original language	English
Journal	Accounting, Auditing and Accountability Journal
Volume	34
Issue	6
Pages (from-to)	1345-1361
Number of pages	17
ISSN	1368-0668
DOIs	https://doi.org/10.1108/AAAJ-08-2020-4778
Publication status	Published - Jul 2021

Keywords

COVID-19
Effectiveness
Performance management
Pragmatic constructivism

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10.1108/AAAJ-08-2020-4778

Mithell_Nørreklit_Nørreklit_Cinquini_Koeppe_Magnacca_Mauro_Jakobsen_Korhonen_Laine_Liboriussen_2021_Evaluating_performanceAccepted manuscript, 309 KBLicence: CC BY-NC

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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

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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.",

keywords = "COVID-19, Effectiveness, Performance management, Pragmatic constructivism",

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",

month = jul,

doi = "10.1108/AAAJ-08-2020-4778",

language = "English",

volume = "34",

pages = "1345--1361",

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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

Evaluating performance management of COVID-19 reality in three European countries: a pragmatic constructivist study. / Mitchell, Falconer; Nørreklit, Hanne; Nørreklit, Lennart et al.
In: Accounting, Auditing and Accountability Journal, Vol. 34, No. 6, 07.2021, p. 1345-1361.

Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaper › Journal article › Research › peer-review

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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 - 2021/7

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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.

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

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