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Department of Accounting Studies

+  Next Seminars

Thrusday June 6, 2019 (10AM to11:30)

Subjective performance measures and perceived procedural justice: Exploring the combined effects of uncertainty and trust

Pascal Langevin , Professor

emlyon business school, France


Empirical research on subjectivity in performance evaluations has produced mixed results. Although subjective measures can reduce some shortcomings of objective measures, they can also lead to biased evaluations. Our study aims to reconcile some of the conflicting findings of previous studies by exploring how contextual factors moderate the effects of subjectivity on evaluated managers’ fairness perceptions of performance evaluations. Based on a vignette survey with 418 managers, our findings show that uncertainty and trust in the supervisor are two key variables that interact to set the conditions under which adding subjective performance measures improves the perception of fairness. In particular, adopting mixed evaluation measures that combine objective and subjective performance measures improves perceptions of procedural fairness only in situations in which managers trust their supervisors while facing high levels of uncertainty. On the other hand, using mixed performance measures instead of purely objective ones decreases perceived procedural fairness for those managers who have little trust in their supervisors and for whom there is low uncertainty regarding the achievement of objectives.

Furthermore, based on qualitative comments and supplementary analyses, our study shows that managers form their global perceptions of fairness along two justice dimensions. Mixed performance evaluations provide managers with the opportunity to voice their views, whereas fully objective performance evaluations are perceived to be more accurate and free of bias.

Overall, these findings can help companies improve the effectiveness of their performance evaluation systems.


Salle Dutailier - 1er étage, section VERTE (Ascenseur nord)
HEC Montréal, 3000, chemin de la Côte-Ste-Catherine, Montréal, H3T 2A7

For information:

Zvi Singer 514-340-1847 
Eduardo Schiehll 514-340-6516
Caroline Lambert 514-340-7794


Department of Accounting Sciences

3000, Cote-Ste-Catherine Road, Suite 5.468

Montreal (QC) H3T 2A7

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+  Certificate

Certificate Programs Office

5255, Decelles Ave., 6th floor

Montreal QC H3T 2B1

  • Fax: (514) 340-5679
  • Office: 6.270 (secretariat)

+  Publications in 2017

FRANCOEUR, Claude, MELIS, A., GAIA, S. and ARESU, S. (2017) Green or Greed? An Alternative Look At CEO Compensation and Corporate Environmental Commitment, Journal of Business Ethics, 140(3), 439-453

LE THIEULE, M.A., LAMBERT, Caroline et MORALES, J. (2017) Accompagner la mort, organiser la fin de vie Ethnographie d’un service de soins aigus de gériatrie Revue Française de Gestion, 262 (1): 105-121


DAMBRIN, C. and LAMBERT, Caroline (2017) Beauty or not beauty: Making up the producer of popular culture, Management Accounting Research, 35: 35-46

SCHIEHLL, Eduardo, Lewellyn, K. and Muller-Kahle, M. (2017) Pilot, Pivot and Advisory Boards: The Role of Governance Configurations in Innovation Commitment. Organization Studies.

Fedyk, T., SINGER, Zvi and Soliman, M. (2017) The Sharpest Tool in the Shed: IPO Financial Statement Managemenet of STEM vs Non-STEM firms, Review of Accounting Studies, 22(4), 1541-1581.

Chatelain-Ponroy, S., Mignot-Gérard, S., Musselin, C. and SPONEM, Samuel (2017) Is Commitment to Performance-based Management Compatible with Commitment to University "Publicness"? Academics' Values in French Universities. Organization Studies.

+  Publications in 2016

SPONEM, Samuel and LAMBERT, Caroline (2016) Exploring Differences in Budget Characteristics, Roles and Satisfaction: A Configurational Approach, Management Accounting Research, 30: 47–61

GARCIA-CASTRO, R., FRANCOEUR, Claude (2016) When More Is Not Better: Complementarities, Costs and Contingencies in Stakeholder, Strategic Management Journal, 37 (2): 406-424

+  Publications in 2015

HAZGUI, Mouna (2015) Dynamique de pouvoir dans l’espace régulatoire de l’audit légal en France, Comptabilité, Contrôle, Audit, 21 (1): 11-43

HAZGUI, Mouna and GENDRON, Y. (2015) "Blurred roles and elusive boundaries: On contemporary forms of oversight surrounding professional work", Accounting, Auditing & Accountability Journal, Vol. 28 Issue: 8, pp.1234-1262,

CARASCO, A., FRANCOEUR, Claude, LABELLE, Réal, LAFFARGA J. and RUIZ-BARBADILLO, E. (2015) Appointing women to boards: Is there a cultural bias?, Journal of Business Ethics, 129 (2): 429-444

MAZOUZ, B., ROUSSEAU, A. et SPONEM, Samuel (2015) Le gestionnaire public en question; La difficile conciliation des logiques bureaucratique et managériale, Revue Française de Gestion, 41(250):89-104

SPONEM, Samuel (2015) Introduction aux numéros spéciaux de la Revue Française de Gestion :

  • Vol 41, No 250 (Juin-Juillet); Le gestionnaire public en question : 1 Institution et organisation
  • Vol 41, No 251 (Août–Septembre); Le gestionnaire public en question : 2 Administration et instrumentation

GOSSELIN, M., HENRI, J.F. and LAURIN, Claude (2015) Costing Governmental Services in a Reformed Environment: Unreachable Goal or Unfinished Business?, Canadian Public Administration, Vol. 58 (3), Sept., pp. 384-405.

VINING, A.R., LAURIN, Claude and WEIMER, D.E. (2015) The Longer-Run Performance Effects of Agencification: Theory and Evidence from Quebec Agencies, Journal of Public Policy, Vol. 35 (2), Aug., pp. 193-222.

+  Publications in 2014

MARMOUSEZ, Sophie, FILIP, A., ANDRÉ, P. (2014) L'impact des normes IFRS sur la relation entre le conservatisme et l'efficacité des politiques d'investissement, Comptabilité Contrôle, Audit, Tome 20 (3) : 101-124

BOZEC, Yves, LAURIN, Claude and MEIER, I. (2014) The Relation between Excess Control and Cost of Capital under Different Law Regimes, International Journal of Managerial Finance, Vol. 10 (1), jan., pp. 93-114.

+  Publications in 2013

MORALES, J. and LAMBERT, Caroline (2013) Dirty work and the construction of identity An ethnographic study of management accounting practices, Accounting Organizations and Society, 38 (3): 228-244

BEN AMAR, W., FRANCOEUR, Claude, HAFSI, T. and LABELLE, Réal (2013) What Makes Better Boards? A Closer Look at Diversity and Ownership, British Journal of Management, 24 (1): 85-101

LE MAUX, Julien, SMAILI, N. and BEN AMAR, W. (2013) De la fraude en gestion à la gestion de la fraude, Revue Française de Gestion, 39/231: 73-85

MULLER-KAHLE, M. I., SCHIEHLL, Eduardo (2013) Gaining the ultimate power edge: Women in the dual role of CEO and Chair, Leadership Quarterly, 24 (5), 666-679

BOZEC, Yves, MEIER, I. and LAURIN, Claude (2013) Financial Flexibility and the Performance During the Recent Financial Crisis, International Journal of Commerce and Management, Vol. 23 (2), juin, pp. 2-22.

+  Publications in 2012

LAMBERT, Caroline and SPONEM, Samuel (2012) Roles, Authority and Involvement of the Management Accounting Function: A Multiple Case-study Perspective, European Accounting Review, 21 (3): 565-589


OZKAN, N., SINGER, Zvi and YOU, H. (2012) Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation, Journal of Accounting Research, 50 (4): 1077-1107


MALSCH, Bertrand, GENDRON, Y. and TREMBLAY, M.S. (2012) Sense making in Compensation Committees: A cultural theory perspective, Organization Studies, 33: 389-421


MARMOUSEZ, Sophie (2012) Étude d’une exception française : Les déterminants du choix de la composition du collège de commissaires aux comptes, Comptabilité, Contrôle, Audit, 1: 121-151


TESSIER, Sophie and OTLEY D. (2012) A conceptual development of Simons’ Levers of Control Framework, Management Accounting Research, 23 (3): 171-185

+  Officers of Teaching Programs

Bachelor's degree in Business Administration (BAA - CPA)

Graduate Diploma in Professional Accounting (DESS-CPA)

Postgraduate Diploma in Taxation (Master's degree in Law, tax option, Faculty of Law, University of Montreal)

Master of Science in Management (M.Sc.)

Doctorate (Ph.D.)

CPA Canada Professional Education Program (National CPA Program)

+  Certificate Team


  • Master of Education
  • Office: 6.434 (Decelles)
  • Téléphone : (514) 340-6389
  • Email:

Zoffirath DISSOU

  • Master of Education



+  Teaching Assistants 2018-2019


  • Office: 5.621
  • Telephone: (514) 340-6546
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  • Courses assigned: 1-901, 1901A, 1-902, 1902A, 2-905, 3-910, 3-911, MBA 


  • Office: 5.623
  • Telephone: (514) 340-5617
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  • Courses assigned: 1-901, 1-902, 2-905, 3-910, 3-911, MBA 


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  • Telephone: (514) 340-6549
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  • Courses assigned: 1-901, 1-902, 2-900, 3-921, 3-930


  • Office: 5.629
  • Telephone: (514) 340-6547
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  • Courses assigned: 1-901, 1-902, 3-902, 3-916, 3-922, 3-925




  • To consult the teaching assistants, we ask you that you make an appointment.

  • For their availability, check their schedule that is posted on their doorstep.

  • The teaching assistants report to Marie-Eve Quenneville.

September 2018, mf

Department Head


Administration of programs


Senior Assistant


+  Administrative support


Office: 5.468

Activities Officers


Michèle ALLARD

Brigitte LEONARD

Chantal ROSA




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