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Participation budgétaire et performance managériale:Une combinaison de méta-analyses -Budgetary participation and managerial performance:A combination of meta-analyses

Author

Listed:
  • Adrien Bonache

    () (Université Montpellier II, MRM-CREGOR)

  • Jonathan Maurice

    (Université Montpellier I, MRM-ERFI)

  • Karen Moris

    (Université de Bourgogne LEG/Fargo)

Abstract

(VF)Ce papier combine trois types de méta-analyses pour étudier le lien entre la participation budgétaire et la performance managériale. Il permet de mettre en application certaines préconisations du forum international de Potsdam (1994) sur la méta-analyse en contrôle de gestion. Après une présentation des méthodes de méta-analyse utilisées et des articles compilées, trois synthèses ont été réalisées sur le lien entre la participation budgétaire et la performance managériale. Nous mettons en particulier en œuvre la « synthèse des meilleures études » préconisée par Slavin (1995). Cette triangulation de différentes méta-analyses amène à conclure à un lien positif significatif entre la participation budgétaire et la performance managériale. Nous discutons du traitement de l’hétérogénéité persistant dans les résultats de la «synthèse des meilleures études». La présence de contingences culturelles pourrait expliquer cette hétérogénéité.(VA)This paper is a combination of three methodologies of quantitative synthesis to study the link between budgetary participation and managerial performance. It applies some propositions of the Potsdam international congress on meta-analysis in the field of management control. After an overview of the used methods of meta-analysis and a review of literature, three syntheses were realised on the link between budgetary participation and managerial performance. Particularly, we implement the “best-evidence synthesis” recommended by Slavin (1995). The triangulation of various meta-analyses leads to conclude to a significant positive impact of the budgetary participation on the managerial performance. We additionally discuss the treatment of persistent heterogeneity in the result of the “best evidence synthesis”. The presence of cultural contingencies could explain this persistent heterogeneity.

Suggested Citation

  • 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 1101001, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
  • Handle: RePEc:dij:wpfarg:1101001
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    References listed on IDEAS

    as
    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.
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    5. 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.
    6. 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.
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    8. 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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    More about this item

    Keywords

    méta-analyse; méthodes des votes; synthèse des meilleures études; participation budgétaire; performance managériale; meta-analysis; box score methods; best-evidence synthesis; budgetary participation; managerial performance.;

    JEL classification:

    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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