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

Joanne Lye, Zahirul Hoque and Lee Parker

Accounting and Finance, 2021, vol. 61, issue 2, 3443-3480

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.

Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
https://doi.org/10.1111/acfi.12709

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bla:acctfi:v:61:y:2021:i:2:p:3443-3480

Ordering information: This journal article can be ordered from
http://www.blackwell ... bs.asp?ref=0810-5391

Access Statistics for this article

Accounting and Finance is currently edited by Robert Faff

More articles in Accounting and Finance from Accounting and Finance Association of Australia and New Zealand Contact information at EDIRC.
Bibliographic data for series maintained by Wiley Content Delivery ().