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”, to which systems belong. 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.
ANCELIN-BOURGUIGNON, A. (1999). The Perception of Performance Evaluation Criteria (1): Perception Styles. 99013, ESSEC Business School.