Falconer Mitchell and Hanne Nørreklit
Pragmatic constructivism implies that the production and use of performance measures for the construction of functioning practice require a reflective actor interacting with the practice context. Conceptual models are vehicles for the actor’s reflection and analysis, and methodology is the linking tool between theory and practice. If performance management concepts are to be useful to practice, then they must be articulated together with a methodology apparatus that practitioners can use in their construction of functioning activities.
Standard textbooks (Anthony and Govindarajan 2007; Kaplan and Atkinson 2015) within the area of performance management ...