Performance management and management control: evaluated managers' point of view

Annick Ancelin-Bourguignon

European Accounting Review, 2004, vol. 13, issue 4, 659-687

Abstract: On the borderline of management control (MC) and human resource management (HRM) systems, this article investigates the question of performance evaluation criteria, where both systems overlap. The perspective is interpretative, with a focus on the individual perceptions of evaluated persons. The article develops a framework for thinking and studying these criteria and discusses the findings of an empirical study showing that managers working in a highly comparable environment (i) have very different representations of the number and type of criteria that are used for evaluating their performance; (ii) perceive in different ways the contribution of MC-sourced criteria as an evaluation basis; and (iii) sometimes develop significant representations associated with self-presentational strategies. These findings suggest a refinement of typologies of organizational control and, more generally, that behavioural MC research could fruitfully be developed from the interpretative perspective. Practical applications may also be derived, such as the relevance of cross-functional performance management.

Date: 2004
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.tandfonline.com/doi/abs/10.1080/0963818042000216875 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:euract:v:13:y:2004:i:4:p:659-687

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/REAR20

DOI: 10.1080/0963818042000216875

Access Statistics for this article

European Accounting Review is currently edited by Laurence van Lent

More articles in European Accounting Review from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().