A Best evidence synthesis on the link between budgetary participation and managerial performance
AbstractBy using the best evidence synthesis (Slavin, 1995), we want to find out an accurate synthesis on the budgetary participation -BP- and managerial performance-PM- link. The use of criteria of selection has allowed to decrease the heterogeneity. The results explain the presence of the heterogeneity by cultural and industrial contengencies. The best evidence synthesis based on an homogeneous subgroup (managers in publicly traded firms in Taiwan Stock Exchange) shows a time dependency of BP-MP link and some recommandations for further research: 1/to continue the study of the traded firms in Taiwan Stock Exchange to analyse the causal BP-PM link with a Granger test, 2/to study the evolution of this link over time in other countries.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 20924.
Date of creation: 23 Feb 2010
Date of revision:
best evidence synthesis; subgroup analysis; managerial performance; budgetary participation; management control;
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, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 5(2(12)/Sum), pages 34-47.
- Adrien Bonache & Jonathan Maurice & Karen Moris, 2010. "A Best Evidence Synthesis on the Link Between Budgetary Participation and Managerial Performance," Working Papers CREGO, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations 1101002, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
- Adrien Bonache & Jonathan Maurice & Karen Moris, 2010. "A best evidence synthesis on the link between budgetary participation and managerial performance," Post-Print, HAL hal-00736237, HAL.
- M4 - Business Administration and Business Economics; Marketing; Accounting - - Accounting
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- 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.
- Adrien Bonache & Jonathan Maurice & Moris Karen & Irène Georgescu, 2009.
"Enseignements D'Une Meta-Analyse Sur Le Lien Participation Budgetaire-Performance Manageriale,"
- 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 CREGO, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations 1101001, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
- 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.
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