On the borderline of management control and human resource management systems, this article investigates the question of performance evaluation criteria, where both systems overlap. The perspective is interpretative, with a focus on the individual perceptions of evaluated persons. The article develops a framework for thinking and studying these criteria and discusses the findings of an empirical study.
ANCELIN-BOURGUIGNON, A. (2004). Performance Management and Management Control: Evaluated Manager's Point of View. European Accounting Review, pp. 659-687.