While management control evaluates organizational performance, human resource management evaluates human performance. Beyond some divergent traits, both performance evaluations are controlling the application of the same social rule. Drawing from Reynaud's regulation theory, this article builds a model, which makes a cross-functional comprehension of various performance evaluations possible.
ANCELIN-BOURGUIGNON, A. (2001). Evaluer les performances (I) : Comment penser ensemble GRH et contrôle de gestion. Management et Conjoncture Sociale, pp. 16-19.