Performance management and management control
Evaluated managers' point of view
Bibliographic Data
| ID | 19446865 |
|---|---|
| Authors | Annick Bourguignon (0000-0002-0457-1463, corresponding author) |
| Year | 2004 |
| Volume | 13 |
| Issue | 4 |
| Pages | 659-687 |
| Publication date | 2004-12-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | European Accounting Review (JOURNAL) |
| Journal identifiers | ISSN: 0963-8180 • E-ISSN: 1468-4497 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/0963818042000216875 |
| OpenAlex | W1977309675 |
| Language | EN |
| Citations received | 4 |
| References cited | 9 |
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
Business · Empirical research · Epistemology · Human resource management · Knowledge management · Management accounting · Management control system · Management science · Organizational behavior and human resources · Organizational behavior management · Organizational performance · Perception · Political science · Presentational and representational acting · Process management · Accounting and Organizational Management · Computer Science · Management and Organizational Studies · Psychology · Public Policy and Administration Research · Accounting
| Unique citing works | 4 |
|---|---|
| Citations per year | 0.36 |
| Citation span | 2015 - 2026 (12) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 4 |