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Participation budgétaire et performance managériale : lien non significatif et contingences

Author

Listed:
  • Adrien B. Bonache

    (CRCGM - Centre de Recherche Clermontois en Gestion et Management - UdA - Université d'Auvergne - Clermont-Ferrand I - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand)

  • Jonathan Maurice

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

  • Karen Moris

    (CRCGM - Centre de Recherche Clermontois en Gestion et Management - UdA - Université d'Auvergne - Clermont-Ferrand I - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand)

Abstract

Through a combination of three meta-analyses this paper aims at studying the link between budgetary participation and managerial performance. It will make use of some recommendations suggested during the 1994 Potsdam International Congress on meta-analysis, in the field of management control. After an overview of the methods used for meta-analyses and a review of the literature, three meta-analyses studying the link between budgetary participation and managerial performance were carried out. Following Slavin's (1995) suggestions, we have implemented the "best evidence synthesis" method that appears to be the most relevant. It allows us to conclude, on the whole, that budgetary participation has no significant impact on managerial performance. Finally cultural and temporal contingencies have also been discussed so as to explain the heterogeneity resulting from these different studies.

Suggested Citation

  • Adrien B. Bonache & Jonathan Maurice & Karen Moris, 2012. "Participation budgétaire et performance managériale : lien non significatif et contingences," Post-Print hal-00736241, HAL.
    • Handle: RePEc:hal:journl:hal-00736241
    DOI: 10.3917/cca.182.0125
    Note: View the original document on HAL open archive server: https://hal.science/hal-00736241
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    References listed on IDEAS

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    1. Cherrington, Dj & Cherrington, Jo, 1973. "Appropriate Reinforcement Contingencies In Budgeting Process," Journal of Accounting Research, Wiley Blackwell, vol. 11, pages 225-253.
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    Cited by:

    1. Simon Alcouffe & Nadine Galy & Loïc Gaté, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'Activity-Based Costing (méthode ABC)," Post-Print hal-01900677, HAL.
    2. Simon Alcouffe & Jonathan Maurice & Nadine Galy & Loïc Gate, 2019. "Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing [La faible d," Post-Print hal-02124677, HAL.
    3. Alcouffe, Simon & Galy, Nadine & Gaté, Loïc, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'activity-based costing [A meta-analysis of the literature on the determinants of the adoption of activity-base," MPRA Paper 73381, University Library of Munich, Germany.

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