This paper reports on research currently being undertaken into change in pe
rformance evaluation and control systems. Case study research involving the
use of repertory grids, in-depth interviews and observation has been under
taken to examine the impact of these systems on behaviour and the Potential
ly problematic nature of change in performance evaluation and control syste
ms. This contrasts with previous research which has often assumed that such
systems can be treated almost as easily manipulable independent variables
The case study illustrates the ways in which performance evaluation and con
trol systems provide a formative context which means that change can be dif
ficult to achieve and requires an understanding of the cultural assumptions
underpinning both current and desired systems.