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Journal articles (2004), European Accounting Review, pp. 659-687

Performance Management and Management Control: Evaluated Manager's Point of View

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.