The influence of the function of management control systems is increasingly claimed, but relatively few research has concentrated on this question. Behavior partly relies on representations and management systems implicitly assume that managers pay a special attention to performance measures showing a bad performance. This implicit hypothesis may be related to general cognitive psychology theories, which explain this kind of perception as a salience effect. However, many opposite perception processes, relying on consistency effects, are reported by cognitive and social psychologists.This article presents the results of en empirical research, which aimed at testing the relevance of the salience versus consistency effect hypothesis regarding the perception of performance evaluation criteria. Although our results are not very clear-cut, they suggest that consistency effects appear more frequently than salience effects -what leads to question the basic assumption of our management control systems.
ANCELIN-BOURGUIGNON, A. (2000). Perceived Performance and Evaluation Criteria and Perceived Performance: Salience or Consistency? In: Proceedings of the 6th Interdisciplinary Perspectives on Accounting Conference (Vol. 2). University of Manchester, UMIST.