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|
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- Williams, Paul F., 1987. "The legitimate concern with fairness," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 169-189, March.
- repec:dau:papers:123456789/654 is not listed on IDEAS
- 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.
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