Top management adoption of a locally driven performance measurement and evaluation system: A social network perspective

Bertrand Masquefa ()
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Bertrand Masquefa: GREDEG - Groupe de Recherche en Droit, Economie et Gestion - UNS - Université Nice Sophia Antipolis (1965 - 2019) - CNRS - Centre National de la Recherche Scientifique

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Abstract: This paper traces the adoption process by top management of a performance evaluation system initiated by the financial controllers at the Research and Development site of leading multinational company. The research puts forward that the success of the change efforts depends on the nature of relationships among the organizational members involved in the process. Because performance measurement and evaluation systems have notoriety for being controversial, the notion of trust, operationalized through strong ties, emerged as pivotal to reduce uncertainty during the change process and facilitate the introduction of the performance evaluation system. The research also points out that the structural position of financial controllers within organizational networks is an important aspect in the success/failure of implementing such problematic control systems. Also, the social network analysis used in this paper has proved to be a useful methodology for studying the relational patterns that occurred during the change process.

Keywords: social networks analysis; Performance measurement and evaluation system; resistance to change; trust; social networks analysis. (search for similar items in EconPapers)
Date: 2008
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00282391
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Citations: View citations in EconPapers (9)

Published in Management Accounting Research, 2008, 19, pp.182-207

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00282391

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