The role of criticism in the dynamics of performance evaluation systems - HAL-SHS - Sciences de l'Homme et de la Société Accéder directement au contenu
Article Dans Une Revue Critical Perspectives On Accounting Année : 2005

The role of criticism in the dynamics of performance evaluation systems

Annick Bourguignon
  • Fonction : Auteur

Résumé

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

Domaines

Dates et versions

hal-00466532 , version 1 (24-03-2010)

Identifiants

Citer

Eve Chiapello, Annick Bourguignon. The role of criticism in the dynamics of performance evaluation systems. Critical Perspectives On Accounting, 2005, Vol. 16, n° 6, pp. 665-700. ⟨10.1016/j.cpa.2003.08.007⟩. ⟨hal-00466532⟩

Collections

HEC CNRS
68 Consultations
0 Téléchargements

Altmetric

Partager

Gmail Facebook X LinkedIn More