The results of an empirical research in the banking sector show that the evaluated persons perceive their performance evaluation criteria very differently (and sometimes unexpectedly!). It is also evidenced that performance management is made possible through the use of criteria from both management control systems and human resource management systems. This suggests a shared design and maintenance of related evaluation systems.
ANCELIN-BOURGUIGNON, A. (2001). Evaluer les performances (II) : les critères mobilisés par la GRH et le contrôle de gestion sont-ils concurrents ? Management et Conjoncture Sociale, pp. 20-24.