Annick Bourguignon
ESSEC Business School
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Featured researches published by Annick Bourguignon.
European Accounting Review | 2004
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
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
Véronique Malleret; Annick Bourguignon; Hanne Nørreklit
Critical Perspectives on Accounting | 2005
Annick Bourguignon; Eve Chiapello
Critical Perspectives on Accounting | 2005
Annick Bourguignon
Comptabilité - Contrôle - Audit | 2003
Annick Bourguignon
HEC Research Papers Series | 2001
Annick Bourguignon; Véronique Malleret; Hanne Nørreklit
Comptabilité - Contrôle - Audit | 1997
Annick Bourguignon
Comptabilité - Contrôle - Audit | 2002
Annick Bourguignon; Véronique Mallerret; Hanne Nørreklit
Archive | 1993
Annick Bourguignon