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A Best Evidence Synthesis on the Link Between Budgetary Participation and Managerial Performance

Author Info

Listed author(s):
  • Adrien Bonache

    ()

    (Université Montpellier II, MRM-CREGOR)

  • Jonathan Maurice

    (Université Montpellier I, MRM-ERFI)

  • Karen Moris

    (Université de Bourgogne LEG/Fargo)

Abstract

Using the best evidence synthesis method [Slavin, (1995)], we find out an accurate summary on the link between budgetary participation (BP) and managerial performance (MP). The use of selection criteria allowed to decrease the heterogeneity. Our results report the presence of the heterogeneity by cultural and industrial contingencies. American surveys reveal a significant positive link but suffer from heterogeneity of the sample. Under the sample homogeneity principle, Australian surveys reveal a non-significant negative link and only Taiwanese surveys reveal a positive and significant link. This last result has to encourage researchers to continue the study of publicly traded firms in the Taiwan Stock Exchange to study the causal link between the two variables with a Granger test and to study the evolution of this link over time in other countries.

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File URL: http://crego.u-bourgogne.fr/images/stories/wp/1101002.pdf
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Paper provided by Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations in its series Working Papers CREGO with number 1101002.

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Length: 14 pages
Date of creation: Oct 2010
Handle: RePEc:dij:wpfarg:1101002
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2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France

Order Information: Postal: Angèle Renaud, CREGO, 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France
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Keywords: best evidence synthesis; budgetary participation; managerial performance; meta-analysis; subgroup analysis.;

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

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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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Cited by:

  1. 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.
  2. 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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