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Performance as a Social Construct and Operational Performance Measures
[La performance entre construit social et indicateur simplifié]

Author

Listed:
  • Pascale Amans

    (LGC - Laboratoire de Gestion et de Cognition - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse)

  • Sylvie Rascol-Boutard

    (LCT - Laboratoire des collectivités territoriales - UO - Université d'Orléans, MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

Abstract

This research deals with management control in complex organizations. It is about how complex organizations are reduced to simplified representations. It is based on the case of French museums and on the case of the framework of the French income support scheme. The defended thesis is as follows: in complex organizations, where performance is a social construct, a simplified indicator ironically plays a key role, in connection with this social construction.

Suggested Citation

  • Pascale Amans & Sylvie Rascol-Boutard, 2008. "Performance as a Social Construct and Operational Performance Measures [La performance entre construit social et indicateur simplifié]," Post-Print hal-01644299, HAL.
    • Handle: RePEc:hal:journl:hal-01644299
    Note: View the original document on HAL open archive server: https://hal.umontpellier.fr/hal-01644299
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    References listed on IDEAS

    as
    1. Dominique Bessire, 1999. "Définir la performance," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 5(2), pages 127-150.
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    3. Gérald Naro, 1998. "La dimension humaine du contrôle de gestion : la recherche anglo-saxonne sur les aspects comportementaux de la gestion budgétaire," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 4(2), pages 45-69.
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    5. James G. March, 1978. "Bounded Rationality, Ambiguity, and the Engineering of Choice," Bell Journal of Economics, The RAND Corporation, vol. 9(2), pages 587-608, Autumn.
    6. Xavier Greffe, 1999. "La gestion du patrimoine culturel," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00272092, HAL.
    7. Gérald Naro, 1998. "La dimension humaine du contrôle de gestion : la recherche anglo-saxonne sur les aspects comportementaux de la gestion budgétaire," ACCRA, Association francophone de comptabilité, vol. 4(2), pages 45-69.
    Full references (including those not matched with items on IDEAS)

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