Essec\Faculty\Model\Contribution {#2190
  #_index: "academ_contributions"
  #_id: "7396"
  #_source: array:26 [
    "id" => "7396"
    "slug" => "the-perception-of-performance-evaluation-criteria-1-perception-styles"
    "yearMonth" => "1999-05"
    "year" => "1999"
    "title" => "The Perception of Performance Evaluation Criteria (1): Perception Styles"
    "description" => "BOURGUIGNON, A. (1999). The Perception of Performance Evaluation Criteria (1): Perception Styles. Dans: 22nd EAA Annual Congress. Bordeaux."
    "authors" => array:1 [
      0 => array:3 [
        "name" => "BOURGUIGNON Annick"
        "bid" => "B00000064"
        "slug" => "ancelin-bourguignon-annick"
      ]
    ]
    "ouvrage" => "22nd EAA Annual Congress"
    "keywords" => []
    "updatedAt" => "2021-10-18 16:32:02"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => ""
      "volume" => ""
      "number" => ""
    ]
    "type" => array:2 [
      "fr" => "Communications dans une conférence"
      "en" => "Presentations at an Academic or Professional conference"
    ]
    "support_type" => array:2 [
      "fr" => null
      "en" => null
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "La "réalité" est différente pour chacun. Comment ce lieu commun s'applique-t-il aux critères d'évaluation de la performance ? La question mérite d'être étudiée puisque l'influence des systèmes de contrôle de gestion sur le comportement individuel dépend (en partie) des représentations que chacun se fait de "la" réalité. Dans un texte précédent (DR 98009), nous avons montré qu'un même ensemble de critères d'évaluation de la performance était très différemment perçu par les responsables évalués, même lorsque leur environnement (systèmes de gestion, buts stratégiques, poste...) était raisonnablement constant. Ce document de recherche présente une analyse complémentaire de ces perceptions. Au-delà des différences individuelles, il est possible de définir, avec l'aide d'analyses factorielles et de classifications, des styles de perception. Ceux-ci sont construits autour de deux oppositions principales : (1) l'action est faite de résultats ou de moyens , (2) la perception est rationnelle ou intuitive."
      "en" => "Perception depends on perceivers and "reality " differs for everybody. This general assumption is very important regarding management control systems, because their behavioral influence partly relies on the constructed "reality " -of which systems are part. In a previous paper (DR 98009), we showed that a set of performance evaluation criteria was very variously perceived by managers even when their environment (management systems, strategic goals, position...) was held reasonably constant. This paper presents a further analysis of the perception of performance evaluation criteria. Beyond individual differences, is it possible to find out some common modes of perception? Multivariate and cluster analyses are used here to delineate perception styles, which are mainly built upon two oppositions: (1) action is made of results versus intuitive, (2) perception is rational versus intuitive."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-04-20T00:22:02.000Z"
    "docTitle" => "The Perception of Performance Evaluation Criteria (1): Perception Styles"
    "docSurtitle" => "Presentations at an Academic or Professional conference"
    "authorNames" => "<a href="/cv/ancelin-bourguignon-annick">BOURGUIGNON Annick</a>"
    "docDescription" => "<span class="document-property-authors">BOURGUIGNON Annick</span><br><span class="document-property-authors_fields">Accounting and Management Control </span> | <span class="document-property-year">1999</span>"
    "keywordList" => ""
    "docPreview" => "<b>The Perception of Performance Evaluation Criteria (1): Perception Styles</b><br><span>1999-05 | Presentations at an Academic or Professional conference </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">The Perception of Performance Evaluation Criteria (1): Perception Styles</a>"
  ]
  +lang: "en"
  +"_type": "_doc"
  +"_score": 8.39958
  +"parent": null
}