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

doi:10.1108/aaaj-08-2020-4778

Cited by 26 publications

(22 citation statements)

References 21 publications

(32 reference statements)

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“…th International Scientific Conference ITEMA 2021 Selected Papers ment employed by countries for integrating COVID-19 pandemic facts, possibilities, values and communication (Mitchell et al, 2021).…”

Section: Resultsmentioning

confidence: 99%

Trends in the Management Accounting Research: A Review of the Literature Published during the COVID-19 Pandemic

Santos¹,

Dias²,

Alexandre³

et al. 2021

Fifth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and A

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Management accounting theory aims to contribute to managers using accounting reports for supporting their management decisions. During the COVID-19 pandemic, such insights would be essential for supporting decisions during lockdowns and other policy makers’ rules imposed by this health crisis. To unveil how academic literature addresses management accounting challenges arising from the COVID-19 specific context, this study conducts an automated computer analysis of the bibliometric data addressing financial issues related to the COVID-19 pandemic.

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Section: Resultsmentioning

confidence: 99%

Trends in the Management Accounting Research: A Review of the Literature Published during the COVID-19 Pandemic

Santos¹,

Dias²,

Alexandre³

et al. 2021

Fifth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and A

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“…State politics is then deeply entwined in the “fostering and direction – the government – of life” (Marks, 2006, p. 333), and as a result the government of death. Thus, biopolitics is “inherently paradoxical, in that its ambition to ‘ make live ’, to foster, augment, and optimise life, remains intertwined with its apparent opposite, the negative power of exclusion and annihilation” (Prozorov, 2013, p. 191), the biological impetus replacing political existence.…”

Section: Biopolitics In Aged Care During Covid-19mentioning

confidence: 99%

Crisis accountability and aged “care” during COVID-19

Twyford

2022

MEDAR

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Purpose This study aims to fill the gaps in mandated reports with social accounts to provide more inclusive accountability during a crisis using the illustrative example of Anglicare’s Newmarch House during a deadly COVID-19 outbreak. Design/methodology/approach This study uses a close-reading method to analyse Anglicare’s annual review, reports, board meeting minutes and Royal Commission into Aged Care submissions. Informed by Foucault’s concept of biopolitics, the study collocates alternate “social accounts” in the form of investigative journalism, newspaper articles and media commentary on the events that transpired at Newmarch House to unveil a more nuanced and human-centric rendering of the ramifications of a public health/aged care crisis. Findings COVID-19 exacerbated pre-existing issues within the aged care sector, exemplified by Newmarch House. The privileging of financial concerns and lack of care, leadership and accountability contributed to residents’ physical, emotional and psychological distress. The biopolitical policy pursued by powerful actors let die vulnerable individuals while simultaneously making live more productive citizens and “the economy”. Research limitations/implications Organisations express their accountability by using financial information provided by accounting, even during circumstances with more prevailing humanistic concerns. A transformational shift in how we define, view and teach accounting is required to recognise accounting as a social and moral practice that should instead prioritise human dignity and care for the betterment of our world. Originality/value This paper contributes to the limited literature on aged care, extending particularly into the impact of COVID-19 while contributing to the literature concerned with crisis accountability. To the best of the author’s knowledge, this paper is also the first to examine a form of biopolitics centred on making live something other than persons – the economy.

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“…Still, relatively little is known about how these systems respond during a crisis. The ongoing pandemic has renewed scholarly interest in performance management, which can play a central role in helping public managers make better decisions in uncertain situations (George, Verschuere, Wayenberg, and Zaki 2020;Hall 2021;Mitchell et al, 2021).…”

Section: Performance Management During Turbulencementioning

confidence: 99%

Municipal performance management during the covid pandemic

Pasha

Jacobson

2022

Public Policy and Administration

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The COVID-19 pandemic brought a major shift in governmental operations, including decision-making processes. In the midst of an unprecedented crisis, public managers had to make rapid decisions within an uncertain landscape and ambiguous timeline. This exploratory study aims to understand how the pandemic impacted public managers’ behavior as they attempted to better cope with the crisis. In particular, we focus on the impact of the pandemic on performance management practices in municipal governments, examining a range of components, including data analysis and use. Our cross-sectional analysis of 103 line managers from North Carolina municipal departments finds that local government managers increased their use of performance management practices during the pandemic compared to the previous (non-pandemic) year. The increased use was amplified when existing performance information practices were established before the pandemic. These exploratory findings contribute to a better understanding of the role of performance information in decision-making during a crisis and to performance management scholarship more broadly.

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

Cited by 26 publications

References 21 publications

Trends in the Management Accounting Research: A Review of the Literature Published during the COVID-19 Pandemic

Trends in the Management Accounting Research: A Review of the Literature Published during the COVID-19 Pandemic

Crisis accountability and aged “care” during COVID-19

Municipal performance management during the covid pandemic

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