This working paper presents the sociological concept of ” trial” (Boltanski & Chiapello, 1999) and proposes an application to the management control field. Performance evaluation may thus be considered as a trial that contributes to organisational justice, and further changes in response to critics. 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. et CHIAPELLO, E. (2003). The Role of Critiscism in the Dynamics of Performance Evaluation Systems. 03017, ESSEC Business School.