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

journal contribution
posted on 2024-11-02, 13:23 authored by Joanne Lye, Zahirul Hoque, Lee Parker
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.

History

Related Materials

  1. 1.
    DOI - Is published in 10.1111/acfi.12709
  2. 2.
    ISSN - Is published in 1467629X

Journal

Accounting and Finance

Volume

61

Issue

2

Start page

3443

End page

3480

Total pages

38

Publisher

Wiley-Blackwell

Place published

United Kingdom

Language

English

Copyright

© 2020 Accounting and Finance Association of Australia and New Zealand

Former Identifier

2006101339

Esploro creation date

2022-02-02

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