How do employees learn from performance measures? Evidence from a local government entity

Abstract

We examine how employees learn from a performance measurement system. Employing the social construction of reality theory, we analyse how actors constructed knowledge in their specific setting. Qualitative research within a local government entity involved interviews, observation of meetings and examination of archival records. We find that the process of individual learning from a performance measurement system is based around aligning varying episodic experiences of individuals at differing levels. The outcome of these findings is that learning by individuals is a socio-technical process in which the use of performance measures is embedded in everyday thinking of the social world examined.

Quality of performance metrics, informal peer monitoring and goal commitment

“…On the one hand, direct peer monitoring involves noticing peers’ results and behaviours and responding directly and openly to them. That is, managers examine each other’s actions and their achievements or failures and openly discuss how work gets done (Lye et al ., 2021; Walter et al ., 2021). Direct peer monitoring also comprises the discussion of how peers do their job, praising peers whose performance is above expectations and correcting underperforming peers.…”

Accounting for unstable environments in the public sector: managing post-COVID-19 times

“…The outcome of this paper enhances knowledge on the conceptualization of accounting and accountability mechanisms in a way that needs to be decontextualized in a unique setting such as the COVID-19 crisis by capturing the nuances and complexities of risks associated with public services. Llewellyn (2003) refers to the JPBAFM 34,1 development of such knowledge as "theories of practice" (p. 693), which elaborate upon how things are achieved (see also Lye et al, 2021).…”

“…The key lesson from our paper for governments and public services managers is broad which needs to be looked at in light of the specific crises that emerge within their own organization rather than "one size fits all" as strict guidelines to be followed in detail. Lye et al (2021) refer to this specific situation as "contextual influence" which has significant ramifications for organizational practices and sustainability.…”

Introduction to Special Issue on Innovations in Research Methods in Accounting and Governance

“…They acknowledge the difficulty of access to such case material, which in their case was via a former student. Lye et al (2020) exemplify social constructivist research in management accounting. They study how employees socially construct reality, constructing knowledge from their everyday use of organisational processes, namely the performance measurement system.…”