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The role of criticism in the dynamics of performance evaluation systems

Author

Listed:
  • Eve Chiapello

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

  • Annick Bourguignon

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, 2005. "The role of criticism in the dynamics of performance evaluation systems," Post-Print hal-00466532, HAL.
    • Handle: RePEc:hal:journl:hal-00466532
    DOI: 10.1016/j.cpa.2003.08.007
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    References listed on IDEAS

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    Citations

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    Cited by:

    1. Xu, Shirley Geyi & Andrew, Brian, 2021. "Competing for the leading role: Trials in categorizing greenhouse and energy auditors," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 77(C).
    2. repec:dau:papers:123456789/6644 is not listed on IDEAS
    3. Stefan Linder & Bernard Leca & Adrián Zicari & Veronica Casarin, 2021. "Designing Ethical Management Control: Overcoming the Harmful Effect of Management Control Systems on Job-Related Stress," Journal of Business Ethics, Springer, vol. 172(4), pages 747-764, September.
    4. Marcia Annisette & Alan J. Richardson, 2011. "Justification and accounting: applying sociology of worth to accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(2), pages 229-249, February.
    5. Kilfoyle, Eksa & Richardson, Alan J. & MacDonald, Laura D., 2013. "Vernacular accountings: Bridging the cognitive and the social in the analysis of employee-generated accounting systems," Accounting, Organizations and Society, Elsevier, vol. 38(5), pages 382-396.
    6. Vivien Blanchet & Véronique Magista & Véronique Perret, 2013. "Stop filling in the gaps! Rethinking organizational justice through problematization," Post-Print halshs-00844204, HAL.
    7. 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.
    8. Dillard, Jesse & Vinnari, Eija, 2017. "A case study of critique: Critical perspectives on critical accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 88-109.
    9. Vassili Joannides & Nicolas Berland, 2010. "Keeping Accounts By The Book: The Revelation(S) Of Accounting," Post-Print hal-00477759, HAL.
    10. Muniesa, Fabian & Linhardt, Dominique, 2011. "Trials of explicitness in the implementation of public management reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(6), pages 550-566.
    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. 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.
    13. Bottausci, Chiara & Robson, Keith & Dambrin, Claire, 2024. "Technological mediation, mediating morality and moral imaginaries of design: Performance measurement systems in the pharmaceutical industry," Accounting, Organizations and Society, Elsevier, vol. 112(C).
    14. Tremblay, Marie-Soleil & Gendron, Yves, 2011. "Governance prescriptions under trial: On the interplay between the logics of resistance and compliance in audit committees," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 259-272.
    15. Stolowy, Hervé & Paugam, Luc & Gendron, Yves, 2022. "Competing for narrative authority in capital markets: Activist short sellers vs. financial analysts," Accounting, Organizations and Society, Elsevier, vol. 100(C).
    16. Chiapello, Eve, 2017. "Critical accounting research and neoliberalism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 47-64.
    17. Clotilde Coron, 2021. "How perceived managerial behaviors influence employees’ perception of gender equality: the case of a French organization [L’influence des comportements managériaux perçus sur la perception de l’éga," Post-Print halshs-02879960, HAL.
    18. Stéphan Pezé, 2011. "Becoming oneself through trials: a framework for identity work research," Post-Print hal-00608893, HAL.
    19. Pauline Beau, 2016. "L'influence de la justice organisationnelle sur le stress : le cas du contrôle des performances individuelles dans les grands cabinets d'audit," Post-Print hal-01902416, HAL.

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    More about this item

    Keywords

    Criticism; Performance evaluation systems; Fairness; Objectivity; Controllability; Legitimacy; Bonus;
    All these keywords.

    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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