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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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Author Info
Bonache, Adrien
Maurice, Jonathan
Georgescu, Irène

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

Find related papers by JEL classification:
M49 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Other
C89 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Other

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  1. 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. [Downloadable!] (restricted)
  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. [Downloadable!] (restricted)
  3. Shields, J. F. & Shields, M. D., 1998. "Antecedents of participative budgeting," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 49-76, January. [Downloadable!] (restricted)
  4. 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. [Downloadable!] (restricted)
  5. Selwyn Becker & David Green & Jr., 1962. "Budgeting and Employee Behavior," Journal of Business, University of Chicago Press, vol. 35, pages 392. [Downloadable!]
  6. 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. [Downloadable!] (restricted)
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