In a previous communication (EEA, Bordeaux, 1999), we showed that, beyond individual differences in the perception of performance evaluation criteria, some common modes of perception may be delineated. This paper investigates the influence of some individual and hierarchical determinants on the perception styles, which are mainly built upon two oppositions (results versus means of action, and rationality versus intuition). Namely, the relationship to work, the regular practice of appraisal and the management style of the superior-appraiser have influences which may be explained by more general perception processes, especially the consistency of representations. These results open up new research perspectives. As far as behavior partly depends on perceptions, practical applications for management control and human resources management may also be derived.
BOURGUIGNON, A. (2000). The Perception of Performance Evaluation Criteria (2): Determinants of Perception Styles. Dans: 23rd Annual Congress of the European Accounting Association (EAA). Munich.