The role of Criticism in the Dynamics of Performance Evaluation Systems

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.Criticism; performance evaluation systems; fairness; objectivity; controllability; legitimacy; bonus

Creativity: Can Artistic Perspectives Contribute to Management Questions?

Today creativity is considered as a necessity in ail aspects of management. This working paper mirrors the artistic and managerial conceptions of creativity. Although there are shared points in bath applications, however deep-seated and radically opposed traits account for the divergence between the two fields. This exploratory analysis opens up new research questions and insights into practices.Creativity; Management; Art

ENSEIGNER LE CONTRÔLE DE GESTION : UN PIEGE ETHIQUE ?

La question de l'éthique des instruments de gestion a récemment été posée. Ce débat devrait intéresser le contrôle de gestion, fonction largement pourvoyeuse d'instruments de gestion, et en particulier ses enseignants. Dans quelle mesure l'enseignement des instruments du contrôle de gestion conduit-il le formateur à se faire, à son corps défendant, le complice de leurs conséquences potentiellement douteuses sur le plan éthique ? Que peut-il faire pour éviter le piège éthique qui lui est tendu ? Quelles sont ses chances de succès dans l'environnement institutionnel français ? Telles sont les questions auxquelles cette communication tente de répondre. Les éléments de réponse mobilisent le cadre théorique de la réification, une analyse de manuels de contrôle de gestion, ainsi qu'une expérience de vingt ans de l'enseignement des instruments de gestion.Ethique ; contrôle de gestion ; enseignement ; réification ; objectivation

Balanced scorecard versus French tableau de bord:beyond dispute, a cultural and ideological perspective

Currently much attention is given to strategic measurement systems with the balanced scorecard as the far most high profiled. This US-born approach has not been very warmly welcome in France where tableau de bord, a French strategic measurement system, has been used for at least 50 years. The differences between both approaches have been variously discussed. This paper investigates the cultural and ideological hypotheses founding both methods, which may explain their differences as well as the climate surrounding the debate. This broadens up the usual perspective regarding performance measurement systems, which are usually implemented with respect to their strategic and organizational relevance - their cultural and ideological backgrounds being generally disregarded. In addition, this analysis provides some insight into the more general question of the transferability of management methods.balanced score card; tableau de bord; cultural perspective

Management Control and "Coherence" : Some Unresolved Questions

Clothed in various formulations, the question of “coherence” is central to management control. Thus it is widely accepted that different forms of control “cannot be used effectively in every situation” (Merchant, 1998: 32, 69) – a statement referring to the contingency framework. It is also argued that “congruence [is] one of the prime determinants of the effectiveness of management” (Merchant, 1998: 159-160), congruence here being defined both in terms of the managers’ adequate understanding of organisational objectives, and in terms of appropriate mirroring of the objectives by the measured performance dimension. Finally, there is general agreement on the idea that the dominant form of control (i.e. action-, result- or personnel-orientated) is “likely to change (…) as (…) needs and capabilities change” (Merchant, 1998: 259), this involving again the idea of an effective fit between modes of control and the organizational situation. These different statements refer to various aspects of “coherence” in organizations, and the issues mentioned are not specific to management control: coherence issues also concern strategy, marketing, information systems and human resource management. The objective of this article is to reveal the diversity of content that the concept of "coherence" possesses. This “inventory” reveals that, whilst most management control claims on coherence refer to various forms of what call be termed “strategic coherence”, there are many other meanings of the concept, which can be gathered around the notion of “psychological coherence”. This review enables us to reconsider coherence-related questions, which, we suggest, are incompletely answered within the usual frameworks of coherence deployed. In Part One we examine the different terms which are used to designate the concept of coherence. We show that in the French and English languages we cannot strictly “align” the meanings of the different words which are used in association with the concept. This semantic inventory also shows that "coherence" can be understood either in reference to the idea of a totality, or not. Part Two considers the variety of theories of “coherence” which, either in the management sciences or in associated fields (such as organization theory, industrial and occupational psychology, etc.) provide the conceptual supports for management discourse, including those in the management control domain. This section reveals both the diversity and sometimes the incompatibility of these theories. In Part Three we re-examine different coherence-related questions. We show that in some cases, the usual perspectives on coherence lead to a reductionist view of management as a human activity, which can be detrimental both to organisations and their participants. We also disclose some missing points in common claims on coherence and finally suggest that, beyond a rationalistic façade, appeals to coherence might have rhetorical aspects participating in legitimisation processes. The Conclusion proposes news ideas and directions of research on “coherence”.Coherence; Management control; Organisational change Coherence; Management control; Organisational change Coherence; Management control; Organisational change

Management Accounting Change in the Public Sector: A French Case Study and a New Institutionalist Perspective

In this case study, we analyze in a French public company the adoption mode of a new management control system pertaining to New Public Management principles. We compare the formal system designed and deployed in the organization, the discourses of its promoters and users and the observed practices of the latter. We identify clear decoupling patterns occurring there at the utilization level of the new system. We elaborate on the notion of decoupling and discuss the reasons conducing to the observed decoupling patterns in this organization.Decoupling; New Public Management; Public Sector

WHEN THE ENTERPRISE CULTURE MEETS IDENTITIES: A CASE STUDY

Notre recherche s'appuie sur une étude de cas menée dans une grande entreprise publique française venant de mettre en place un nouveau système de pilotage de la performance. La perspective adoptée pour cette étude s'inscrit dans le courant de recherche connu dans la littérature anglo-saxonne sous le nom de ‘Entreprise Culture' (ci-après EC ; du Gay, P. & Salaman, G. “The Cult[ure] of the customer”, Journal of Management Studies, Vol. 29, No. 5, 1992, pp.615- 33). Au niveau sociétal, l'EC s'appuie sur la promotion du client réputé souverain et de mécanismes de régulation fondés sur le marché. Au niveau des comportements dans les organisations, elle repose sur l'injonction faite aux personnes de devenir les entrepreneurs de leur propre vie. Nous montrons en quoi le système de pilotage de la performance étudié incarne ces idéaux de l'EC. Notre étude de cas se propose ensuite de contribuer à la recherche sur le degré de liberté dont disposent les individus par rapport à l'EC. Par ailleurs, elle permet de mieux comprendre les processus identitaires à l'oeuvre face aux discours de l'EC et aux outils associés. Enfin, elle met en évidence le rôle des instruments de pilotage comme médiateurs entre les niveaux organisationnel et individuel impactés par l'EC.‘Entreprise Culture', identité individuelle, identité organisationnelle, identification, systèmes de mesure de la performance

WHEN THE ENTERPRISE CULTURE MEETS IDENTITIES: A CASE STUDY

International audienceThis paper is based on a case study conducted in a large French public sector firm which had recently implemented a new performance measurement and management system. we draw on the “enterprise culture” (EC) literature and research program. EC has been described as a discourse operating at different levels in organizations and society (du Gay, P. & Salaman, G. “The Cult[ure] of the customer”, Journal of Management Studies, Vol. 29, No. 5, 1992, pp.615-33) and revolving around two bases. First, the figure of the reputedly sovereign customer and the associated substitution of market-like regulation to bureaucracy in organizations. Second, the injunction to enterprising self, by which organizational participants are supposed to behave as entrepreneurs of their own lives We show how the new system embodies these EC ideals. Our case studies then contributes fisrt to the research regarding the levels and expressions of individuals' freedom vis-à-vis EC. Second, it sheds further light on the identity processes at stake when individuals are confronted with EC discourses and related technologies. Third, we bring new evidence of the role of management instruments as mediators between the EC impacted organizational and individual levels.Notre recherche s'appuie sur une étude de cas menée dans une grande entreprise publique française venant de mettre en place un nouveau système de pilotage de la performance. La perspective adoptée pour cette étude s'inscrit dans le courant de recherche connu dans la littérature anglo-saxonne sous le nom de ‘Entreprise Culture' (ci-après EC ; du Gay, P. & Salaman, G. “The Cult[ure] of the customer”, Journal of Management Studies, Vol. 29, No. 5, 1992, pp.615- 33). Au niveau sociétal, l'EC s'appuie sur la promotion du client réputé souverain et de mécanismes de régulation fondés sur le marché. Au niveau des comportements dans les organisations, elle repose sur l'injonction faite aux personnes de devenir les entrepreneurs de leur propre vie. Nous montrons en quoi le système de pilotage de la performance étudié incarne ces idéaux de l'EC. Notre étude de cas se propose ensuite de contribuer à la recherche sur le degré de liberté dont disposent les individus par rapport à l'EC. Par ailleurs, elle permet de mieux comprendre les processus identitaires à l'oeuvre face aux discours de l'EC et aux outils associés. Enfin, elle met en évidence le rôle des instruments de pilotage comme médiateurs entre les niveaux organisationnel et individuel impactés par l'EC