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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]

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  • Bonache, Adrien
  • Maurice, Jonathan
  • Georgescu, Irène

Abstract

This meta-analysis is a critical comparison of three of quantitative synthesis. It applies some propositions of the Potsdam international consultation on meta-analysis, in the field of management control. Study design. After a traditional narrative review, three meta-analysis methodologies for the synthesis of articles with heterogeneous methodologies and fields are presented. After a short critical presentation of our results with “box score” and p-values combination methods, we show the result of best-evidence synthesis and its stability as recommended at the Potsdam international consultation on meta-analysis. Results. The results of the methods of meta-analysis implemented do not make it possible to conclude without prudence. The link “budget participation-managerial performance” paradoxically seems negative for the articles of better quality.

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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 12958.

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Date of creation: 21 Jan 2009
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Handle: RePEc:pra:mprapa:12958

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Keywords: meta-analysis; budgetary participation; managerial performance; box score method; best-evidence synthesis;

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  1. 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.
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  4. 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.
  5. 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.
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  8. 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.
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  10. 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.
  11. 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.
  12. Bernard M. Bass & Harold J. Leavitt, 1963. "Some Experiments in Planning and Operating," Management Science, INFORMS, vol. 9(4), pages 574-585, July.
  13. 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.
  14. Shields, J. F. & Shields, M. D., 1998. "Antecedents of participative budgeting," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 49-76, January.
  15. 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.
  16. 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.
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