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...

This paper argues that organization change programmes are frequently backed by appeals to "coherence" – this understood as a harmonious fit between different variables (strategy, policies, management systems) conducive to better performance. In comparison recourse to psychological notions of...

(VF)Le changement d’outil de contrôle de gestion, généralement pensé en termes de "cohérence", repose sur une hypothèse implicite concernant la relation entre les outils de gestion et les acteurs de l’organisation. C’est à la lumière de cette relation, à la croisée de divers...

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...

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...

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...