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The Role of Criticism in the Dynamics of Performance Evaluation Systems

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Author Info
Bourguignon, Annick () (ESSEC Business School)
Chiapello, Eve () (HEC)

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Abstract

Drawing on the concept of « trial », developed by French sociologists, this article analyzes the dynamics of employees’ performance evaluation systems, particularly those involving accounting performance measures. A case study is presented as an illustration of our proposal to consider these systems as one of the major trials in the business world, that is, social arrangements organizing the testing of people and resulting in ordering them, and further in consistent social goods allocation. This analysis emphasizes the role of criticism in the dynamics and evolution of performance evaluation systems and enables us to revisit concepts like controllability or objectivity which have been presented for decades as cornerstones of performance evaluation systems either in management control or in human resource management fields.

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Publisher Info
Paper provided by ESSEC Research Center, ESSEC Business School in its series ESSEC Working Papers with number DR 03017.

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Length: 68 pages
Date of creation: May 2003
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Handle: RePEc:ebg:essewp:dr-03017

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Postal: ESSEC Research Center, BP 105, 95021 Cergy, France
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Related research
Keywords: Criticism; performance evaluation systems; fairness; objectivity; controllability; legitimacy; bonus;

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Find related papers by JEL classification:
J24 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Human Capital; Skills; Occupational Choice; Labor Productivity
M12 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - Personnel Management; Executive Compensation
M40 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - General

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Richardson, Alan J., 1987. "Accounting as a legitimating institution," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 341-355, June. [Downloadable!] (restricted)
  2. Williams, Paul F., 1987. "The legitimate concern with fairness," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 169-189, March. [Downloadable!] (restricted)
  3. Meyer, John W., 1986. "Social environments and organizational accounting," Accounting, Organizations and Society, Elsevier, vol. 11(4-5), pages 345-356, July. [Downloadable!] (restricted)
  4. Ansari, Shahid & Euske, K. J., 1987. "Rational, rationalizing, and reifying uses of accounting data in organizations," Accounting, Organizations and Society, Elsevier, vol. 12(6), pages 549-570, October. [Downloadable!] (restricted)
  5. Blakely, Gerald L., 1993. "The Effects of Performance Rating Discrepancies on Supervisors and Subordinates," Organizational Behavior and Human Decision Processes, Elsevier, vol. 54(1), pages 57-80, February. [Downloadable!] (restricted)
  6. Libby, Theresa, 1999. "The influence of voice and explanation on performance in a participative budgeting setting," Accounting, Organizations and Society, Elsevier, vol. 24(2), pages 125-137, April. [Downloadable!] (restricted)
  7. Boland, Richard Jr. & Pondy, Louis R., 1983. "Accounting in organizations: A union of natural and rational perspectives," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 223-234, May. [Downloadable!] (restricted)
  8. Tinker, Anthony M. & Merino, Barbara D. & Neimark, Marilyn Dale, 1982. "The normative origins of positive theories: Ideology and accounting thought," Accounting, Organizations and Society, Elsevier, vol. 7(2), pages 167-200, April. [Downloadable!] (restricted)
  9. Fisher, Joseph & Frederickson, James R. & Peffer, Sean A., 2002. "The effect of information asymmetry on negotiated budgets: an empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 27-43. [Downloadable!] (restricted)
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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Nicolas Berland & Eve Chiapello, 2009. "Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s," Post-Print halshs-00365946_v1, HAL. [Downloadable!]
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