The role of criticism in the dynamics of performance evaluation systems

Bourguignon, Annick; Chiapello, Ève

doi:10.1016/j.cpa.2003.08.007

Cited by 116 publications

(78 citation statements)

References 33 publications

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“…The articles related to labor exploitation include investigations of traditional wage labor, often in the context of managerial control systems (Bessire & Baker, 2005;Bourguignon & Chiapello, 2005;Wickramasinghe & Hopper, 2005) but also in relation to social psychological phenomena such as humiliation (Czarniawska, 2008) and bullying (Armstrong, 2011). Other labor groups studied include professionals such as accountants (Roslender, 1996) and accounting academics Lawrence & Sharma, 2002).…”

Section: Labor Exploitationmentioning

confidence: 99%

A case study of critique: Critical perspectives on critical accounting

Dillard

Vinnari

2017

Critical Perspectives on Accounting

115

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As accounting academics, we have a responsibility to act in the public interest as conscience, critic and counselor of society regarding economic, social and environmental justice. In fulfilling this responsibility, we are concerned with how accounting, accountants, and accountability regimes can facilitate democracy by serving the needs of pluralistic communities, giving particular attention to the various underserved constituencies. Informed by Flyvbjerg's (2001) notion of phronetic social science research that matters, we reviewed 353 articles published in Critical Perspectives on Accounting from 1990 to 2014 identifying the focal constituency(s), the injustice(s) addressed, the groups or institutions responsible for the injustice as well as the proposals for social and political praxis outlined in the studies. Our review indicates that generally the studies identify a somewhat focused, though salient and appropriate, set of economic, social and/or environmental injustices experienced by various constituencies, and to some extent, the studies consider the context and conditions that perpetuate the inequality and injustices. However, as the field matures, there is a need for more robust development of the social and political implications of critical accounting research and for articulating the ideas and implications as action programs. Further, our review suggests that several relevant constituencies such as non-human animals, children, future generations, developing nations, and gender and sex/uality minorities have received little or no attention in the current literature.

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Section: Labor Exploitationmentioning

confidence: 99%

A case study of critique: Critical perspectives on critical accounting

Dillard

Vinnari

2017

Critical Perspectives on Accounting

115

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“…The dominant performance association which exists throughout the period covered by the table seems to be related to the doing of an action, in particular, in a performance typology that sees the carrying-out of a specific purpose as important; such definitions dominate the quotes by [10,[19][20][21][22][23][24][25][26][27]]-all of which, in varying ways, and emphasising performance by differing methods, imply a functional ethos to performance in an operative role: sometimes as a duty to be discharged, and at other times as a purpose to be executed. Keeping with this range of meanings is the "benchmarking" of performance: that is, where performance is reliant on a pre-set standard to judge outcomes [21,24,[27][28][29][30], although varying levels of discretion may be applied.…”

Section: The Use Of Performance In Measurement Researchmentioning

confidence: 99%

“…Finally, both Bourguignon and Chiapello [25] and Robson [26] imply a ceremonial aspect to performance through, in the former, the establishment of routines that successively deduce performance from initial premises, and, in the latter, by the institutionalisation of performance as a cultural ethos in the firm. Indeed, ceremonial performance measurement is a widely dispersed concept, successfully employed, for example, in the development of performance measurement frameworks of both a structural and procedural nature [34]: what are these but specific methods for capturing a picture of performance by the implementation of standardised rites, pre-defined by individual researchers?…”

Section: The Use Of Performance In Measurement Researchmentioning

confidence: 99%

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Performance: Its meaning and content for today's business research

Folan

Browne

Jagdev

2007

Computers in Industry

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Performance, as a concept, is a subject open to wide variability as it is a somewhat imprecise word when it functions as a placeholder in research. By using definitions from the Oxford English Dictionary and other research disciplines, this paper provides a wideranging discussion of the meaning and content of the term performance in the business performance research. The paper reviews numerous characteristics of performance, such as its being a subjective entity that is non-random in character; while it is governed by its relevance to a particular environment, and operates from a particular objective, by virtue of a set of chosen characteristics. It contains elements that are both static and dynamic;and it is possible to characterise via three states: unformed or random, formalised or systematic, and deformed or over-bureaucratic. Also, an encapsulating model of performance, whereby performance acts as a frame around performance management, performance assessment and performance measurement is proposed. Studies of performance as a concept in itself are practically non-existent in the business research; the value of this paper, therefore, lies in its attempt to explicate previously undocumented models of performance.

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“…Such tests convert potentially violent conflicts over exclusion from value into conventions for adjudicating relative worth, converting the violence of dispossession into legitimate distributions of worth (Boltanski, 2012, pp. 54, 91-93;Bourguignon & Chiapello, 2005;Dansou & Langley, 2013).…”

mentioning

confidence: 99%