Network


Latest external collaboration on country level. Dive into details by clicking on the dots.

Hotspot


Dive into the research topics where Annick Bourguignon is active.

Publication


Featured researches published by Annick Bourguignon.


European Accounting Review | 2004

Performance Management and Management Control: Evaluated Managers' Point of View

Annick Bourguignon

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.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.


International Studies of Management and Organization | 2006

Preface: Creativity in Organizations

Annick Bourguignon

3 Annick Bourguignon is a professor at the Ecole Supérieure des Sciences Economiques et Commerciales (ESSEC Business School), BP 50105, 95021 CergyPontoise, France. Her main research interest is the behavioral, organizational, and social dimensions of management systems. Int. Studies of Mgt. & Org., vol. 36, no. 1, Spring 2006, pp. 3–7.


Management Accounting Research | 2004

The American balanced scorecard versus the French tableau de bord: the ideological dimension

Véronique Malleret; Annick Bourguignon; Hanne Nørreklit


Critical Perspectives on Accounting | 2005

The Role of Criticism in the Dynamics of Performance Evaluation Systems

Annick Bourguignon; Eve Chiapello


Critical Perspectives on Accounting | 2005

Management accounting and value creation: the profit and loss of reification

Annick Bourguignon


Comptabilité - Contrôle - Audit | 2003

« Il faut bien que quelque chose change pour que l'essentiel demeure » : la dimension idéologique du « nouveau » contrôle de gestion

Annick Bourguignon


HEC Research Papers Series | 2001

Balanced Scorecard Versus French Tableau de Bord: Beyond Dispute, A Cultural and Ideological Perspective

Annick Bourguignon; Véronique Malleret; Hanne Nørreklit


Comptabilité - Contrôle - Audit | 1997

Sous les pavés la plage… ou les multiples fonctions du vocabulaire comptable : l'exemple de la performance

Annick Bourguignon


Comptabilité - Contrôle - Audit | 2002

L'irréductible dimension culturelle des instruments de gestion : l'exemple du tableau de bord et du balanced scorecard

Annick Bourguignon; Véronique Mallerret; Hanne Nørreklit


Archive | 1993

Le modèle japonais de gestion

Annick Bourguignon

Collaboration


Dive into the Annick Bourguignon's collaboration.

Top Co-Authors

Avatar
Top Co-Authors

Avatar
Top Co-Authors

Avatar
Top Co-Authors

Avatar
Top Co-Authors

Avatar
Top Co-Authors

Avatar
Top Co-Authors

Avatar
Top Co-Authors

Avatar
Top Co-Authors

Avatar
Researchain Logo
Decentralizing Knowledge