The objective of this chapter is to demonstrate how pragmatic constructivism (PC) can enhance our understanding of accounting in the public sector and strengthen its role, with particular reference to the issue of ambiguity. The usefulness of PC in supporting the understanding of accounting stands on its epistemological assumptions that establish a base to evaluate the validity of existing performance measurement systems in avoiding ambiguity.
Discovering and understanding performance measurement in a context of ambiguity
Cinquini Lino;Pianezzi Daniela;
2017-01-01
Abstract
The objective of this chapter is to demonstrate how pragmatic constructivism (PC) can enhance our understanding of accounting in the public sector and strengthen its role, with particular reference to the issue of ambiguity. The usefulness of PC in supporting the understanding of accounting stands on its epistemological assumptions that establish a base to evaluate the validity of existing performance measurement systems in avoiding ambiguity.
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