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Journal articles (2005), Critical Perspectives on Accounting, pp. 665-700

The Role of Criticism in the Dynamics of Performance Evaluation Systems

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.