In their book, How to Lie With Statistics, Huff and Geis note three types of lies: lies, damn lies, and statistics. They describe how people can use statistics to mislead others. Within the context of human resource management, we believe there are lies, damn lies and performance appraisals. Using these same ideas, one can show how performance appraisals can misrepresent reality (lie).
Available at: http://works.bepress.com/gundars_kaupins/37/