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.