Essec\Faculty\Model\Contribution {#2216
  #_index: "academ_contributions"
  #_id: "4954"
  #_source: array:26 [
    "id" => "4954"
    "slug" => "perceived-performance-and-evaluation-criteria-and-perceived-performance-salience-or-consistency"
    "yearMonth" => "2000-07"
    "year" => "2000"
    "title" => "Perceived Performance and Evaluation Criteria and Perceived Performance: Salience or Consistency?"
    "description" => "BOURGUIGNON, A. (2000). Perceived Performance and Evaluation Criteria and Perceived Performance: Salience or Consistency? Dans: <i>Proceedings of the 6th Interdisciplinary Perspectives on Accounting Conference (Vol. 2)</i>. University of Manchester, UMIST."
    "authors" => array:1 [
      0 => array:3 [
        "name" => "BOURGUIGNON Annick"
        "bid" => "B00000064"
        "slug" => "ancelin-bourguignon-annick"
      ]
    ]
    "ouvrage" => "Proceedings of the 6th Interdisciplinary Perspectives on Accounting Conference (Vol. 2)"
    "keywords" => []
    "updatedAt" => "2021-10-18 15:44:46"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => ""
      "volume" => ""
      "number" => ""
    ]
    "type" => array:2 [
      "fr" => "Actes d'une conférence"
      "en" => "Conference Proceedings"
    ]
    "support_type" => array:2 [
      "fr" => "Editeur"
      "en" => "Publisher"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "L'accent est mis de façon croissante sur le rôle mobilisateur des systèmes de contrôle de gestion, mais il existe relativement peu de recherches empiriques sur le sujet. Le comportement dépend en effet des représentations et les systèmes de gestion de la performance reposent sur l'hypothèse implicite selon laquelle les managers accorderaient une attention particulière aux mesures de performance qui révèlent une performance médiocre -perception qui s'analyse, en termes de psychologie cognitive, comme un effet de salience. Cependant les psychologues font état de nombreuses perceptions, qui résultent d'effets contraires de cohérence. Cet article présente les résultats d'une recherche empirique visant à tester la validité de ces deux hypothèses (salience versus cohérence) en matière de perception de critères d'évaluation de la performance. Bien que nos résultats ne soient pas absolument tranchés, ils suggèrent que l'hypothèse de cohérence explique plus souvent les perceptions que l'hypothèse de salience -ce qui conduit à remettre en question l'hypothèse fondatrice des systèmes de contrôle de gestion."
      "en" => "The influence of the function of management control systems is increasingly claimed, but relatively few research has concentrated on this question. Behavior partly relies on representations and management systems implicitly assume that managers pay a special attention to performance measures showing a bad performance. This implicit hypothesis may be related to general cognitive psychology theories, which explain this kind of perception as a salience effect. However, many opposite perception processes, relying on consistency effects, are reported by cognitive and social psychologists.This article presents the results of en empirical research, which aimed at testing the relevance of the salience versus consistency effect hypothesis regarding the perception of performance evaluation criteria. Although our results are not very clear-cut, they suggest that consistency effects appear more frequently than salience effects -what leads to question the basic assumption of our management control systems."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-11-21T10:21:50.000Z"
    "docTitle" => "Perceived Performance and Evaluation Criteria and Perceived Performance: Salience or Consistency?"
    "docSurtitle" => "Conference Proceedings"
    "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">2000</span>"
    "keywordList" => ""
    "docPreview" => "<b>Perceived Performance and Evaluation Criteria and Perceived Performance: Salience or Consistency?</b><br><span>2000-07 | Conference Proceedings </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">Perceived Performance and Evaluation Criteria and Perceived Performance: Salience or Consistency?</a>"
  ]
  +lang: "en"
  +"_type": "_doc"
  +"_score": 9.064929
  +"parent": null
}