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Participation budgétaire et performance managériale:Une combinaison de méta-analyses -Budgetary participation and managerial performance:A combination of meta-analyses

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  • Adrien Bonache

    ()
    (Université Montpellier II, MRM-CREGOR)

  • Jonathan Maurice

    (Université Montpellier I, MRM-ERFI)

  • Karen Moris

    (Université de Bourgogne LEG/Fargo)

Abstract

(VF)Ce papier combine trois types de méta-analyses pour étudier le lien entre la participation budgétaire et la performance managériale. Il permet de mettre en application certaines préconisations du forum international de Potsdam (1994) sur la méta-analyse en contrôle de gestion. Après une présentation des méthodes de méta-analyse utilisées et des articles compilées, trois synthèses ont été réalisées sur le lien entre la participation budgétaire et la performance managériale. Nous mettons en particulier en œuvre la « synthèse des meilleures études » préconisée par Slavin (1995). Cette triangulation de différentes méta-analyses amène à conclure à un lien positif significatif entre la participation budgétaire et la performance managériale. Nous discutons du traitement de l’hétérogénéité persistant dans les résultats de la «synthèse des meilleures études». La présence de contingences culturelles pourrait expliquer cette hétérogénéité.(VA)This paper is a combination of three methodologies of quantitative synthesis to study the link between budgetary participation and managerial performance. It applies some propositions of the Potsdam international congress on meta-analysis in the field of management control. After an overview of the used methods of meta-analysis and a review of literature, three syntheses were realised on the link between budgetary participation and managerial performance. Particularly, we implement the “best-evidence synthesis” recommended by Slavin (1995). The triangulation of various meta-analyses leads to conclude to a significant positive impact of the budgetary participation on the managerial performance. We additionally discuss the treatment of persistent heterogeneity in the result of the “best evidence synthesis”. The presence of cultural contingencies could explain this persistent heterogeneity.

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Bibliographic Info

Paper provided by Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations in its series Working Papers CREGO with number 1101001.

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Length: 25 pages
Date of creation: Oct 2010
Date of revision:
Handle: RePEc:dij:wpfarg:1101001

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Postal: 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France

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Postal: Angèle Renaud, CREGO, 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France
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Keywords: méta-analyse; méthodes des votes; synthèse des meilleures études; participation budgétaire; performance managériale; meta-analysis; box score methods; best-evidence synthesis; budgetary participation; managerial performance.;

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References

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  1. Shields, J. F. & Shields, M. D., 1998. "Antecedents of participative budgeting," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 49-76, January.
  2. Nouri, H. & Parker, R. J., 1998. "The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 467-483.
  3. Merchant, Kenneth A., 1984. "Influences on departmental budgeting: an empirical examination of a contingency model," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 291-307, October.
  4. Chenhall, Robert H. & Brownell, Peter, 1988. "The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 225-233, April.
  5. Dunk, Alan S., 1995. "The joint effect of participative budgeting and managerial interest in innovation on departmental performance," Scandinavian Journal of Management, Elsevier, vol. 11(1), pages 75-85, March.
  6. Lau, Chong M. & Low, Liang C. & Eggleton, Ian R. C., 1995. "The impact of reliance on accounting performance measures on job-related tension and managerial performance: Additional evidence," Accounting, Organizations and Society, Elsevier, vol. 20(5), pages 359-381, July.
  7. Mia, Lokman, 1989. "The impact of participation in budgeting and job difficulty on managerial performance and work motivation: A research note," Accounting, Organizations and Society, Elsevier, vol. 14(4), pages 347-357, July.
  8. Parker, Robert J. & Kyj, Larissa, 2006. "Vertical information sharing in the budgeting process," Accounting, Organizations and Society, Elsevier, vol. 31(1), pages 27-45, January.
  9. Jermias, Johnny & Setiawan, Trisnawati, 2008. "The moderating effects of hierarchy and control systems on the relationship between budgetary participation and performance," The International Journal of Accounting, Elsevier, vol. 43(3), pages 268-292, September.
  10. Otley, David & Pollanen, Raili M., 2000. "Budgetary criteria in performance evaluation: a critical appraisal using new evidence," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 483-496, May.
  11. Mark K. Hirst, 1987. "Some Further Evidence on the Effects of Budget Use and Budget Participation on Managerial Perfor Mance," Australian Journal of Management, Australian School of Business, vol. 12(1), pages 49-56, June.
  12. Adrien Bonache & Jonathan Maurice & Karen Moris, 2010. "A Best Evidence Synthesis on the Link Between Budgetary Participation and Managerial Performance," Working Papers CREGO 1101002, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
  13. Bernard M. Bass & Harold J. Leavitt, 1963. "Some Experiments in Planning and Operating," Management Science, INFORMS, vol. 9(4), pages 574-585, July.
  14. Klaus Derfuss, 2009. "The Relationship of Budgetary Participation and Reliance on Accounting Performance Measures with Individual-Level Consequent Variables: A Meta-Analysis," European Accounting Review, Taylor & Francis Journals, vol. 18(2), pages 203-239.
  15. Brownell, Peter & Dunk, Alan S., 1991. "Task uncertainty and its interaction with budgetary participation and budget emphasis: Some methodological issues and empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 693-703.
  16. Selwyn Becker & David Green & Jr., 1962. "Budgeting and Employee Behavior," The Journal of Business, University of Chicago Press, vol. 35, pages 392.
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