This article presents the sociological concept of "trial" (Boltanski and 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 further changes under the pressure of criticism. The longitudinal study of the changing rules of calculation and attribution of bonuses in a French textile group illustrates the dynamics of this trial.
ANCELIN-BOURGUIGNON, A. and CHIAPELLO, E. (2005). The Role of Criticism in the Dynamics of Performance Evaluation Systems. Critical Perspectives on Accounting, pp. 665-700.