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The role of Criticism in the Dynamics of Performance Evaluation Systems

Author

Listed:
  • Eve, CHIAPELLO

    ()

  • Annick, BOURGUIGNON

    () (ESSEC Business School)

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.

Suggested Citation

  • Eve, CHIAPELLO & Annick, BOURGUIGNON, 2003. "The role of Criticism in the Dynamics of Performance Evaluation Systems," Les Cahiers de Recherche 777, HEC Paris.
  • Handle: RePEc:ebg:heccah:0777
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    References listed on IDEAS

    as
    1. Meyer, John W., 1986. "Social environments and organizational accounting," Accounting, Organizations and Society, Elsevier, vol. 11(4-5), pages 345-356, July.
    2. Richardson, Alan J., 1987. "Accounting as a legitimating institution," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 341-355, June.
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    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.
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    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.
    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.
    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.
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    11. 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.
    12. Williams, Paul F., 1987. "The legitimate concern with fairness," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 169-189, March.
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    Citations

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    Cited by:

    1. Vassili Joannides & Nicolas Berland, 2010. "Keeping Accounts By The Book: The Revelation(S) Of Accounting," Post-Print hal-00477759, HAL.
    2. Vivien Blanchet & Véronique Magista & Véronique Perret, 2013. "Stop filling in the gaps! Rethinking organizational justice through problematization," Post-Print halshs-00844204, HAL.
    3. Marie-Andrée Caron & Hugues Boisvert, 2015. "Contrôle de gestion et gouvernance de l'université : la comptabilité comme ressource discursive de la performance," Post-Print hal-01188554, HAL.
    4. repec:eee:crpeac:v:43:y:2017:i:c:p:47-64 is not listed on IDEAS
    5. repec:eee:crpeac:v:22:y:2011:i:3:p:259-272 is not listed on IDEAS
    6. repec:dau:papers:123456789/6644 is not listed on IDEAS
    7. Berland, Nicolas & Chiapello, Eve, 2009. "Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 28-57, January.
    8. Stéphan Pezé, 2011. "Becoming oneself through trials: a framework for identity work research," Post-Print hal-00608893, HAL.
    9. repec:eee:crpeac:v:22:y:2011:i:6:p:550-566 is not listed on IDEAS
    10. Marcia Annisette & Alan J. Richardson, 2011. "Justification and accounting: applying sociology of worth to accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(2), pages 229-249, February.
    11. Marilena Mironiuc, 2009. "Socially responsible behaviour – another approach in the assessment of the performance of the sustainable company," THE YEARBOOK OF THE “GH. ZANE” INSTITUTE OF ECONOMIC RESEARCHES, Gheorghe Zane Institute for Economic and Social Research ( from THE ROMANIAN ACADEMY, JASSY BRANCH), vol. 18, pages 55-68.
    12. repec:eee:crpeac:v:43:y:2017:i:c:p:88-109 is not listed on IDEAS

    More about this item

    Keywords

    Criticism; performance evaluation systems; fairness; objectivity; controllability; legitimacy; bonus;

    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; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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