The role of criticism in the dynamics of performance evaluation systems |
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| Affiliation: | 1. ESSEC Business School, BP. 50105, 95021 Cergy-Pontoise Cedex, France;2. HEC School of Management, 78350 Jouy-En-Josas, France;1. Discipline of Accounting, University of Sydney, Australia;2. Discipline of Political Economy, University of Sydney, Australia;1. Department of People and Organisations, The Open University, Walton Hall, Kents Hill, Milton Keynes MK7 6AA, UK;2. School of Business, University of Leicester, Ken Edwards Building, University Road, Leicester LE1 7RH, UK;1. Department of Economics, University of Copenhagen, Øster Farimagsgade 5, 1353 Copenhagen, Denmark;2. Department of Economics, Innsbruck University, Universitätsstrasse 15, 6020 Innsbruck, Austria;1. University of Tampere, Faculty of Management, FI-33014 University of Tampere, Finland |
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| Abstract: | Drawing on the concept of “trial,” developed by French sociologists, this article analyzes the dynamics of employees’ performance evaluation systems, particularly those involving accounting performance measures. A case study is presented as an illustration of our proposal to consider these systems as one of the major trials in the business world, that is, social arrangements organizing the testing of people and resulting in ordering them, and further in consistent social goods allocation. This analysis emphasizes the role of criticism in the dynamics and evolution of performance evaluation systems and enables us to revisit concepts like controllability or objectivity which have been presented for decades as cornerstones of performance evaluation systems either in management control or in human resource management fields. |
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