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Evaluating performance management of COVID-19 reality in three European countries: a pragmatic constructivist study
Accounting Auditing & Accountability Journal ; ahead-of-print(ahead-of-print):17, 2021.
Article in English | Web of Science | ID: covidwho-1240985
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.

Full text: Available Collection: Databases of international organizations Database: Web of Science Language: English Journal: Accounting Auditing & Accountability Journal Year: 2021 Document Type: Article

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Full text: Available Collection: Databases of international organizations Database: Web of Science Language: English Journal: Accounting Auditing & Accountability Journal Year: 2021 Document Type: Article