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Conference Proceedings (2002), 2002 Critical Perspectives on Accounting Conference, Baruch College, City University of New York

The Contribution of the Trial Framework to the Analysis of Management Instruments as Source of Organizational Justice. The Example of Performance Evaluation

This communication presents the sociological concept of trial (Boltanski & Chiapello, 1999) and proposes an application in the management control field. Performance evaluation may thus be considered as a trial that contributes to organisational justice, and changes in response to criticism. The longitudinal study of the changing rules of calculation and attribution of bonuses in a French textile group illustrates the dynamics.

ANCELIN-BOURGUIGNON, A. and CHIAPELLO, E. (2002). The Contribution of the Trial Framework to the Analysis of Management Instruments as Source of Organizational Justice. The Example of Performance Evaluation. In: 2002 Critical Perspectives on Accounting Conference. Baruch College, City University of New York.