The Role of Criticism in the Dynamics of Performance Evaluation Systems
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.
|Date of creation:||May 2003|
|Contact details of provider:|| Postal: ESSEC Research Center, BP 105, 95021 Cergy, France|
Web page: http://www.essec.edu/
More information through EDIRC
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.:
- Meyer, John W., 1986. "Social environments and organizational accounting," Accounting, Organizations and Society, Elsevier, vol. 11(4-5), pages 345-356, July.
- Richardson, Alan J., 1987. "Accounting as a legitimating institution," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 341-355, June.
- repec:dau:papers:123456789/3209 is not listed on IDEAS
- 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.
- 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.
- 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.
- 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.
- 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.
- repec:dau:papers:123456789/654 is not listed on IDEAS
- 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.
- Williams, Paul F., 1987. "The legitimate concern with fairness," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 169-189, March.
When requesting a correction, please mention this item's handle: RePEc:ebg:essewp:dr-03017. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Sophie Magnanou)
If references are entirely missing, you can add them using this form.