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

Lye, J., Hoque, Z. and Parker, L. (2021) How do employees learn from performance measures? Evidence from a local government entity. Accounting and Finance, 61(2), pp. 3443-3480. (doi: 10.1111/acfi.12709)

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.

• Item Type: Articles
• Status: Published
• Refereed: Yes
• Glasgow Author(s) Enlighten ID: Parker, Professor Lee
• Authors: Lye, J., Hoque, Z., and Parker, L.
• College/School: College of Social Sciences > Adam Smith Business School > Accounting and Finance
• Journal Name: Accounting and Finance
• Publisher: Wiley
• ISSN: 0810-5391
• ISSN (Online): 1467-629X
• Published Online: 14 October 2020
• Copyright Holders: Copyright © 2020 Accounting and Finance Association of Australia and New Zealand
• First Published: First published in Accounting and Finance 61(2): 3443-3480
• Publisher Policy: Reproduced in accordance with the publisher copyright policy