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)
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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 |
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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 |
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