A Best Evidence Synthesis on the Link Between Budgetary Participation and Managerial Performance
AbstractUsing the best evidence synthesis method [Slavin, (1995)], we find out an accurate summary on the link between budgetary participation (BP) and managerial performance (MP). The use of selection criteria allowed to decrease the heterogeneity. Our results report the presence of the heterogeneity by cultural and industrial contingencies. American surveys reveal a significant positive link but suffer from heterogeneity of the sample. Under the sample homogeneity principle, Australian surveys reveal a non-significant negative link and only Taiwanese surveys reveal a positive and significant link. This last result has to encourage researchers to continue the study of publicly traded firms in the Taiwan Stock Exchange to study the causal link between the two variables with a Granger test and to study the evolution of this link over time in other countries.
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Bibliographic InfoPaper provided by Université de Bourgogne - Leg (laboratoire d'économie et de gestion)/Fargo (Research center in Finance,organizational ARchitecture and GOvernance) in its series Working Papers FARGO with number 1101002.
Length: 14 pages
Date of creation: Oct 2010
Date of revision:
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Postal: 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France
Web page: http://leg.u-bourgogne.fr/
Postal: Gérard Charreaux, Fargo-Leg, Université de Bourgogne 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France
Other versions of this item:
- A.B. Bonache & J. Maurice, 2010. "A Best Evidence Synthesis On The Link Between Budgetary Participation And Managerial Performance," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 5(2(12)/Sum), pages 34-47.
- Bonache, Adrien & Maurice, Jonathan & Moris, Karen, 2010. "A Best evidence synthesis on the link between budgetary participation and managerial performance," MPRA Paper 20924, University Library of Munich, Germany.
- Adrien Bonache & Jonathan Maurice & Karen Moris, 2010. "A best evidence synthesis on the link between budgetary participation and managerial performance," Post-Print hal-00736237, HAL.
- M49 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Other
- C89 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Other
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- 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.
- Bonache, Adrien & Maurice, Jonathan & Georgescu, Irène, 2009.
"Enseignement d'une meta-analyse sur le lien participation budgétaire-performance managériale
[Lesson from Meta-analysis for the relation between budgetary participation and managerial performance," MPRA Paper 12958, University Library of Munich, Germany.
- Adrien Bonache & Jonathan Maurice & Moris Karen & Irène Georgescu, 2009. "Enseignements D'Une Meta-Analyse Sur Le Lien Participation Budgetaire-Performance Manageriale," Post-Print halshs-00460130, HAL.
- Adrien Bonache & Jonathan Maurice & Karen Moris, 2010. "Participation budgétaire et performance managériale:Une combinaison de méta-analyses -Budgetary participation and managerial performance:A combination of meta-analyses," Working Papers FARGO 1101001, Université de Bourgogne - Leg (laboratoire d'économie et de gestion)/Fargo (Research center in Finance,organizational ARchitecture and GOvernance).
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